Frito Co. v. State Board of Equalization

This is an action to recover sales taxes which were paid under the Sales and Use Tax Law. Plaintiff appeals from the judgment, which was in favor of defendant.

Appellant contends in effect that the evidence does not support the finding that it was the retail seller or seller of the truck referred to herein.

The plaintiff and defendant made a “Joint Pre-trial Statement” of facts. They also stipulated that additional evidence might be offered at the trial. The joint pretrial statement was made a part of the pretrial order. The case was submitted upon that statement and order, and upon additional evidence presented at the trial.

The joint pretrial statement, as to facts which were agreed upon, was as follows:

There was additional testimony at the trial on behalf of plaintiff.

Plaintiff’s treasurer testified as follows: When the employment of a salesman was terminated he might keep his truck or he might sell it. If he told plaintiff’s representative that he wanted to sell the truck to his successor salesman, he would keep the truck at his home. When a new salesman was employed to replace the retiring salesman, he might buy a new truck or a used truck. If he was interested in…