Pacific Fruit Express Co. v. McColgan

*95KNIGHT, J.

Plaintiff brought this action against the Franchise Tax Commissioner of the State of California to recover taxes and interest it claimed were wrongfully exacted by defendant for the tax years 1935, 1936, 1937 and 1938. The trial court found in defendant’s favor, and from the judgment entered therein, plaintiff appeals.

Plaintiff’s business consists principally of renting its refrigerator cars to railroads, of performing services designed to keep the ears in condition to preserve fruit, vegetables and other items shipped therein, and of repairing and reconditioning the cars. The…