Legal Opinion
Fischbach & Moore, Inc. v. State Board of Equalization
California Court of Appeal
Decided April 1, 1981No. Civ. 58675PublishedCited by 7 opinions
1Opinion of the Court
Opinion
FLEMING, Acting P. J.
The issue is whether materials purchased by plaintiffs-contractors for construction of an electrical transmission line for an agency of the United States are taxable under the California Sales and Use Tax Law (Rev. & Tax. Code, §§ 6001, 6051, 6201).
In 1962 plaintiffs contracted with the Bureau of Reclamation, United States Department of the Interior, to construct a transmission line in the Central Valley. The bid price in rounded figures was $10,611,000. Included among the contractors’ expenses were $2,323,000 for purchase of aluminum transmission cable, $522,000…
2Cases cited8 opinions
- United States v. County of FresnoSupreme Court of the United States · 1977
- La Societe Francaise De Bienfaisance Mutuelle v. California EmploymentCommissionCalifornia Court of Appeal · 1943
- King v. State Board of EqualizationCalifornia Court of Appeal · 1972
- Market St. Ry. Co. v. Cal. St. Bd. Equal.California Court of Appeal · 1955
- Gen. Elec. Co. v. State Bd. of EqualizationCalifornia Court of Appeal · 1952
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- J. H. McKnight Ranch, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2003
- Transamerica Occidental Life Insurance Co. v. State Board of EqualizationCalifornia Court of Appeal · 1991
- Jackson v. Department of JusticeCalifornia Court of Appeal · 2001
- MAPCO Ammonia Pipeline, Inc. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1991
- MAPCO Ammonia Pipeline, Inc. v. State Board of Equalization & AssessmentNebraska Supreme Court · 1991
2 more not listed; retrieve them via the Exa API.