Legal Opinion
State Board of Equalization v. Boteler
Court of Appeals for the Ninth Circuit
Decided November 10, 1942No. 10021PublishedCited by 14 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
This is an appeal from the order of the District Court, affirming the action of the Referee in Bankruptcy in enjoining the State Board of Equalization of the State of California from attempting to compel the Trustee in Bankruptcy to take out a sales tax permit or to collect a three percent retail sales tax from purchasers of assets of the bankrupt estate upon sales made by the Trustee in liquidation of the bankrupt estate.
There is no issue of fact in the present case.
A wholesale and retail bakery corporation was adjudicated a bankrupt, a Trustee in Bankruptcy was…
2Cases cited3 opinions
- Boteler v. IngelsSupreme Court of the United States · 1939
- Bigsby v. JohnsonCalifornia Supreme Court · 1941
- United States v. Glenn L. Martin Co.Supreme Court of the United States · 1939
3Cited by14 opinions
- California State Board of Equalization v. GogginCourt of Appeals for the Ninth Circuit · 1951
- Market Street Railway Co. v. Calalifornia State Board of EqualizationCalifornia Court of Appeal · 1955
- California State Board of Equalization v. George T. Goggin, Trustee of the Estate of Columbia Stamping and Manufacturing Corporation, BankruptCourt of Appeals for the Ninth Circuit · 1957
- Market St. Ry. Co. v. Cal. St. Bd. Equal.California Court of Appeal · 1955
- Babb v. State Ex Rel. Oklahoma Tax Commission (In Re Rhea)United States Bankruptcy Court, W.D. Oklahoma · 1982
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