A & M RECORDS, INC. v. State Bd. of Equalization

Appellants, A&M Records, Inc. (A&M), A&M Pacific, Inc. (Pacific) and Lou Adler (Adler), who are plaintiffs in two consolidated cases (collectively plaintiffs), appeal from a summary judgment granted in favor of defendant, the State Board of Equalization of the State of California (the Board), and from an order which granted the Board’s motion in limine. 'In both of the cases, the respective plaintiffs sought a refund, plus interest, of certain sales and use taxes which they had paid to the Board. The trial court determined that plaintiffs are not entitled to any refunds and awarded summary judgment in favor of the Board. For the reasons discussed below, we affirm.

Procedural Background

On March 17, 1978, plaintiff A&M filed its complaint for refund of certain sales and use taxes which it paid for the period July 1, 1970, through March 31, 1974. The Board filed its answer, denying A&M’s alleged right to a refund. Stipulations of facts, together with exhibits thereto, were filed by the parties in both cases. The Board filed a motion in limine by which it sought to preclude plaintiffs from using at trial any evidence which they had not previously presented to the Board at…