Legal Opinion
Sutter Packing Co. v. State Board of Equalization
California Court of Appeal
Decided March 19, 1956No. Civ. 16609PublishedCited by 10 opinions
1Opinion of the CourtKaufman, J.
Plaintiff appeals from a judgment rendered in favor of defendant in an action for a refund of sales tax. On June 1, 1949, appellant made a sale of all of its furniture, fixtures, machinery and other equipment to a single purchaser for a price of $700,000, subject to sales tax, and it is this tax which appellant sought to recover in the present suit.
The action was tried on a stipulation of facts and no additional evidence was introduced. Sutter, a California corporation, was engaged in the business of processing, packing, selling and distributing canned fruits and vegetables for resale. During…
2Cases cited9 opinions
- Western Lithograph Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
- National Ice & Cold Storage Co. v. Pacific Fruit Express Co.California Supreme Court · 1938
- 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
- Northwestern Pacific Railroad v. State Board of EqualizationCalifornia Supreme Court · 1943
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Ontario Community Foundation, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1984
- 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
- Pacific Pipeline Construction Co. v. State Board of EqualizationCalifornia Supreme Court · 1958
- Comptroller of the Treasury v. Kaiser Aluminum & Chemical Corp.Court of Appeals of Maryland · 1960
- Hotel Del Coronado Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1971
5 more not listed; retrieve them via the Exa API.