Legal Opinion
McConville v. State Board of Equalization
California Court of Appeal
Decided September 27, 1978No. Civ. 17437PublishedCited by 14 opinions
1Opinion of the Court
Opinion
EVANS, J.
Plaintiff, J. C. McConville, appeals from a judgment of the Superior Court of Sacramento County entered in favor of the defendant State Board of Equalization (Board). Plaintiff challenged a ruling made by the Board denying a refund of a use tax.
Since 1968, plaintiff has engaged in the business of buying, breeding, and selling quarter horses and holds a State of California seller’s permit.
The dispute in this case centers around the use tax liability of plaintiff with respect to 20 horses held for sale during the period of July 1, 1969, to December 31, 1971, inclusive. One of…
2Cases cited12 opinions
- Foreman & Clark Corp. v. FallonCalifornia Supreme Court · 1971
- Cypress Lawn Cemetery Ass'n v. City & County of San FranciscoCalifornia Supreme Court · 1931
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- City & County of San Francisco v. County of San MateoCalifornia Supreme Court · 1941
- Chicago Bridge & Iron Co. v. JohnsonCalifornia Supreme Court · 1941
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- K Mart Corp. v. Idaho State Tax CommissionIdaho Supreme Court · 1986
- Navistar International Transportation Corp. v. State Board of EqualizationCalifornia Supreme Court · 1994
- Searles Valley Minerals Operations, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 2008
- A & M RECORDS, INC. v. State Bd. of EqualizationCalifornia Court of Appeal · 1988
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
9 more not listed; retrieve them via the Exa API.