Legal Opinion
C. R. Fedrick, Inc. v. State Board of Equalizer
California Court of Appeal
Decided August 11, 1988No. C002267PublishedCited by 3 opinions
1Opinion of the Court
Opinion
BLEASE, J.
The State Board of Equalization (Board) appeals from a judgment granting a recovery of sales taxes as having been erroneously collected (Rev. & Tax. Code, § 6933). The matter arises out of a contract between C. R. Fedrick, Inc. (Fedrick), and the United States for modification of facilities for separation and distribution of petroleum and natural gas extracted at the Naval Petroleum Reserve No. 1, Elk Hills, California. The question is whether or not property Fedrick purchased for use in the performance of the contract is subject to sales tax under Revenue and Taxation Code…
2Cases cited18 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
- United States v. Tax Comm'n of Miss.Supreme Court of the United States · 1975
- Voorhis v. FreemanSupreme Court of Pennsylvania · 1841
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3Cited by3 opinions
- Brink Electric Construction Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
- Overhead Electric Co. v. State Board of EqualizationCalifornia Court of Appeal · 1991