D.R. Systems v. Cal. State Bd. of Equalization CA4/1

Filed 3/7/13 D.R. Systems v. Cal. State Bd. of Equalization CA4/

NOT TO BE PUBLISHED IN OFFICIAL REPORTS

California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

COURT OF APPEAL, FOURTH APPELLATE DISTRICT

DIVISION ONE

STATE OF CALIFORNIA

D.R. SYSTEMS, INC., D060856

Plaintiff and Appellant,

v. (Super. Ct. No. 37-2009-00094087-

CU-MC-CTL)

STATE OF CALIFORNIA;

STATE BOARD OF EQUALIZATION,

Defendant and Respondent.

APPEAL from a judgment of the Superior Court of San Diego, Lisa Foster, Judge.

Reversed.

Plaintiff and appellant D.R. Systems, Inc. appeals from a summary judgment in

favor of defendant and respondent State Board of Equalization (Board) on plaintiff's

second amended complaint for a refund of sales and use tax. On the parties' cross-

motions, the trial court granted summary judgment in Board's favor,…