[Download] "Coast Elevator Co. V. State Board Of Equalization" by Second Appellate District, Division Five Court of Appeal of California " Book PDF Kindle ePub Free
eBook details
- Title: Coast Elevator Co. V. State Board Of Equalization
- Author : Second Appellate District, Division Five Court of Appeal of California
- Release Date : January 15, 1975
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 79 KB
Description
Coast Elevator Company, a corporation, (Coast) filed an amended complaint against the State Board of Equalization of the State of California, (Board) on a claim (Exhibit A) and amended claim (Exhibit B) to recover refund of sales taxes paid under protest in the sum of $13,241.56. (Amended by proposed amended complaint to be the sum of $17,511; amended by stipulation to be the sum of $4,929.04.) After answer to amended complaint, Coast made a motion for summary judgment supported by affidavit of William M. Shrum, Jr. (president of Coast) and affidavit of E. D. Oliver (a specialist-consultant). The parties entered into a stipulation which provided, inter alia, that the court might decide the issues as if a cross-motion for summary judgment on the same question had been filed by Board and that in lieu of the affidavits of Shrum and Oliver it should be deemed that Shrum and Oliver would testify as set forth in the stipulation. The stipulation then set forth in precise verbiage the "deemed" testimony of the two witnesses.