Legal Opinion
Duffy v. State Board of Equalization
California Court of Appeal
Decided March 13, 1984No. Civ. 21206PublishedCited by 20 opinions
1Opinion of the Court
Opinion
SIMS, J.
In this case we hold that the State Board of Equalization (Board) properly collected sales tax on amounts received by a tailor for alterations to “new clothing” (meaning clothing not previously worn except for trying on or fitting) supplied by customers even though the clothing had been previously purchased at retail establishments other than the tailor’s shop.
Factual and Procedural History
Plaintiff operates dry cleaning and tailoring establishments in Sacramento. In 1978 the Board audited plaintiff’s establishments and found that plaintiff owed state sales tax in the amount of…
2Cases cited40 opinions
- Broadrick v. OklahomaSupreme Court of the United States · 1973
- Papachristou v. City of JacksonvilleSupreme Court of the United States · 1972
- Winters v. New YorkSupreme Court of the United States · 1948
- Cramp v. Board of Public Instruction of Orange Cty.Supreme Court of the United States · 1961
- Fletcher v. Western National Life InsuranceCalifornia Court of Appeal · 1970
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3Cited by20 opinions
- Jerron West, Inc. v. California State Board of EqualizationCourt of Appeals for the Ninth Circuit · 1997
- Engs Motor Truck Co. v. State Board of EqualizationCalifornia Court of Appeal · 1987
- Jimmy Swaggart Ministries v. State Board of EqualizationCalifornia Court of Appeal · 1988
- Shiseido Cosmetics (America) Ltd. v. Franchise Tax BoardCalifornia Court of Appeal · 1991
- Atari, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1985
15 more not listed; retrieve them via the Exa API.