Legal Opinion
Touche Ross & Co. v. State Board of Equalization
California Court of Appeal
Decided August 16, 1988No. A036858PublishedCited by 6 opinions
1Opinion of the Court
Opinion
HANING, Acting P. J.
Touche Ross & Co. (hereafter Touche Ross) filed an action pursuant to Revenue and Taxation Code section 6934 for recovery of sales taxes and interest paid under protest to the State Board of Equalization (Board) upon the sale of a business. On the parties’ cross-motions for summary judgment, the trial court held in favor of Touche Ross on its claim that certain computer programs included as part of the sale were exempt from sales tax under section 6010.9. The court held in favor of the Board on its contention that the sale was not an exempt “occasional sale” under…
2Cases cited16 opinions
- Moyer v. Workmen's Compensation Appeals BoardCalifornia Supreme Court · 1973
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Barker Bros., Inc. v. City of Los AngelesCalifornia Supreme Court · 1938
- Ontario Community Foundation, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1984
- Santa Fe Transportation Co. v. State Board of EqualizationCalifornia Supreme Court · 1959
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3Cited by6 opinions
- Lucent Technologies, Inc. v. Board of EqualizationCalifornia Court of Appeal · 2015
- Navistar International Transportation Corp. v. State Board of EqualizationCalifornia Supreme Court · 1994
- MCI Commc'ns Servs., Inc. v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2018
- Lucent Technologies v. State Board of Equaliz.California Court of Appeal · 2015
- MCI Communications etc. v. Cal. Dept. of Tax and Fee Admin.California Court of Appeal · 2018
1 more not listed; retrieve them via the Exa API.