Legal Opinion

American Distilling Co. v. State Board of Equalization

California Court of Appeal

Decided September 17, 1956No. Civ. No. 16845PublishedCited by 3 opinions

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

  1. State Bd. of Equalization of Cal. v. Young's Market Co.Supreme Court of the United States · 1936
  2. Mahoney v. Joseph Triner Corp.Supreme Court of the United States · 1938
  3. Ainsworth v. BryantCalifornia Supreme Court · 1949
  4. Hurley v. Commission of Fisheries of Va.Supreme Court of the United States · 1921
  5. 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

  1. Lacabanne Properties, Inc. v. Department of Alcoholic Beverage ControlCalifornia Court of Appeal · 1968
  2. Duke Molner Wholesale Liquor Co. v. MartinCalifornia Court of Appeal · 1960
  3. Pronto Market No. 1, Inc. v. Alcoholic Beverage Control Appeals BoardCalifornia Court of Appeal · 1976

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