Coast Elevator Co. v. State Board of Equalization

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.

Pursuant to the request of Coast for findings the court made findings that certain portions of the deemed testimony of Shrum and Oliver was untrue. The…