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HOTEL DEL CORONADO v. STATE BD. OF EQUALIZATION

Docket No. 36434.

15 Cal.App.3d 612 (1971)

92 Cal. Rptr. 456

HOTEL DEL CORONADO CORPORATION, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Second District, Division Five.

February 24, 1971.

Attorney(s) appearing for the Case

COUNSEL

Rubin Seltzer & Solomon and Michael L. Lapin for Plaintiff and Appellant.

Thomas C. Lynch and Evelle J. Younger, Attorneys General, Philip C. Griffin and Mark W. Jordan, Deputy Attorneys General, for Defendant and Respondent.

OPINION

FRAMPTON, J.* —

Preliminary Statement

The action below was brought by appellant Hotel Del Coronado (hereinafter Hotel) for a refund of sales tax imposed upon the sale by it of hotel furniture and fixtures, and other items of tangible personal property to HDC Company. The sales tax was assessed against, and was paid by Hotel...

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