State Board of Equalization v. Courtesy Motors, Inc.

The State Board of Equalization brought suit against Courtesy Motors, Inc., and Chopping Motors for sales tax alleged to be owing. Courtesy Motors made no appearance and we shall hereafter refer to Chopping Motors as defendant.

The facts developed by stipulation and agreement without the presentation of evidence were: Courtesy Motors, Inc., which held a selective sales license, quit business on March 20, 1957. On April 23, a notice of assessment for $484.48 was sent that corporation by the board. A purchase money, chattel mortgage for some $38,000 had been given by Courtesy Motors to defendant…