State of California v. Max Larsen, Inc.

Plaintiff, the State of California, sued defendant corporations separately in California for payment of that state’s sales and use taxes. Process in each of the California suits was served on defendants in Michigan. Defendants did not appear in either suit and the California court entered default judgments. Thereafter, plaintiff brought suit in Michigan to enforce the California judgments and the trial court found in plaintiff’s favor in each case. Defendants appeal both judgments, the appeals having been consolidated since the same questions are presented in both cases.

Defendants first…