Legal Opinion
Santa Fe Energy Co. v. State Board of Equalization
California Court of Appeal
Decided September 20, 1984No. B003699Published
1Opinion of the Court
*178Opinion
SPENCER, P. J.
Introduction
Plaintiff Santa Fe Energy Company (Santa Fe) appeals from a summary judgment granted in favor of defendant California Board of Equalization (Board) and from the denial of its own motion for summary judgment.
Statement of Facts
On September 9, 1976, Santa Fe Industries, Inc. (Santa Fe Industries), plaintiff’s parent company, entered into an agreement of sale with Westates Petroleum Company (Westates). Westates was engaged in the business of exploration, development and production of crude oil. Santa Fe Industries purchased all of Westates’ assets with the…
2Cases cited5 opinions
- Simplicity Pattern Co. v. State Board of EqualizationCalifornia Supreme Court · 1980
- Kaiser Steel Corp. v. State Board of EqualizationCalifornia Supreme Court · 1979
- Estate of KretschmerCalifornia Court of Appeal · 1965
- Glass-Tite Industries, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1968
- Davis Wire Corp. v. State Board of EqualizationCalifornia Supreme Court · 1976