American Distilling Co. v. State Board of Equalization
California Court of Appeal
1Opinion of the CourtKaufman, J.
The State Board of Equalization appeals from a judgment in favor of respondent American Distilling Company in a declaratory relief action concerned with the interpretation of a certain provision of the Alcoholic Beverage Control Act.
*459The American Distilling Company, which holds a distilled spirits manufacturer’s license issued by the State of California, operates a plant in Sausalito, in which it manufactures gin, vodka, and whiskey. In the manufacture of its products it uses neutral spirits or alcohol, A large part of the alcohol used is distilled from grain at the Sausalito plant, but in…
2Cases cited9 opinions
- State Bd. of Equalization of Cal. v. Young's Market Co.Supreme Court of the United States · 1936
- Mahoney v. Joseph Triner Corp.Supreme Court of the United States · 1938
- Ainsworth v. BryantCalifornia Supreme Court · 1949
- Hurley v. Commission of Fisheries of Va.Supreme Court of the United States · 1921
- St. Louis Malleable Casting Co. v. George C. Prendergast Construction Co.Supreme Court of the United States · 1923
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3Cited by3 opinions
- Lacabanne Properties, Inc. v. Department of Alcoholic Beverage ControlCalifornia Court of Appeal · 1968
- Duke Molner Wholesale Liquor Co. v. MartinCalifornia Court of Appeal · 1960
- Pronto Market No. 1, Inc. v. Alcoholic Beverage Control Appeals BoardCalifornia Court of Appeal · 1976