HOLDINGS: [1]-A Javor remedy should be limited to the unique circumstances where the plaintiff’s allegations show that the State has been unjustly enriched by the overpayment of sales tax, and the California Board of Equalization concurs that the circumstances warrant refunds to consumers; [2]-A customer who sought to sue a retailer, the Board, and a nutritional drink manufacturer to recover amounts he paid in sales tax reimbursement on purchases of the drink was not entitled to a Javor remedy because his case did not involve allegations of unique circumstances showing the Board had concluded consumers were owed refunds for taxes paid on sales of the nutritional drink. Appellant was represented by a business lawyer.


Judgment affirmed.

Procedural Posture

Before the court was defendant bag seller’s motion for summary judgment on plaintiff trademark owner’s action that alleged trademark violations under § 32(1) of the Lanham Act, 15 U.S.C.S. § 1114(1), trade secret misappropriation, breach of contract, and interference with contractual relations.