Legal Opinion

Javor v. State Board of Equalization

California Supreme Court

Decided November 13, 1974No. L.A. 30295PublishedCited by 44 opinions

1Opinion of the Court

Opinion

SULLIVAN, J.

Plaintiff George Javor appeals from a judgment of dismissal1 entered upon an order sustaining, with leave to amend, the general demurrer of defendant State Board of Equalization to plaintiff’s complaint, plaintiff having thereafter declined to amend.

The genesis of this lawsuit is found in the repeal by the Congress of the United Sthtes on December 11, 1971, but retroactively to August 15, 1971, of the federal manufacturers’ excise tax imposed on the sale of specified new motor vehicles and accessories. Congress at the same time required the manufacturers to refund the…

2Cases cited7 opinions

  1. Gruenberg v. Aetna InsuranceCalifornia Supreme Court · 1973
  2. Serrano v. PriestCalifornia Supreme Court · 1971
  3. Vasquez v. Superior CourtCalifornia Supreme Court · 1971
  4. Daar v. Yellow Cab Co.California Supreme Court · 1967
  5. Board of Education v. WatsonCalifornia Supreme Court · 1966

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3Cited by44 opinions

  1. Loeffler v. Target CorporationCalifornia Supreme Court · 2014
  2. Woosley v. State of CaliforniaCalifornia Supreme Court · 1992
  3. Joslin v. H.A.S. Insurance BrokerageCalifornia Court of Appeal · 1986
  4. Parsons v. TicknerCalifornia Court of Appeal · 1995
  5. IBM Personal Pension Plan v. City & County of San FranciscoCalifornia Court of Appeal · 2005

39 more not listed; retrieve them via the Exa API.

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