AUDITS, BOE PUBLICATION 76 SALES AND USE TAX ADVANCED AUDITING INSTRUCTOR'S GUIDE SALES AND USE TAX AUDIT MANUAL SALES AND USE TAX COMPLIANCE POLICY AND PROCEDURES MANUAL
Associated Beverage Company, Inc. v. Board of Equalization, 224 Cal. App.3d 192, 273 Cal. Rptr. 639 (Cal. Appeals, 1990) (Court denied refund claim when a sample of bottler's sales found customers had not provided resale certificates.) Delta Air Lines, Inc. v. State Board of Equalization, 214 Cal. App.3d 518, 262 Cal.Rptr. 803 (Cal. Appeals, 1989) (Court affirmed State Board of Equalization's method of determining amount of airline fuel used in interstate commerce exempt from California tax). Maganini v. Quinn, 99 Cal. App.2d 1, 221 P.2d 241 (Cal. Appeals, 1950) (Court held that State Board of Equalization's assessment based on estimation could only be overcome by a preponderance of evidence from the taxpayer). Riley B's Inc. v. State Board of Equalization, 61 Cal. App.3d 610, 132 Cal. Rptr. 520 (Cal. Ct. Appeals, 1976) (Court held that State Board of Equalization could examine taxpayer's original transaction records in addition to its summary books of account). People v. Schwartz, 31 Cal.2d 59, 187 P.2d 12 (Cal.1947) (Court held taxpayer had burden of proving State Board of Equalization's deficiency determination was incorrect). Sears, Roebuck and Co. v. City of Inglewood, (Los Angeles Superior Court, 1955) (case discussed in R. Clay Sprowls, The Admissibility of Sample Data Into a Court of Law, 4 UCLA LAW REVIEW 222-232 (1957).