Legal Opinion
Coast Elevator Co. v. State Board of Equalization
California Court of Appeal
Decided January 15, 1975No. Civ. 42226PublishedCited by 18 opinions
1Opinion of the Court
Opinion
LORING, J. *
Coast Elevator Company, a corporation, (Coast) filed an amended complaint against the State Board of Equalization of the State of California, (Board) on a claim (Exhibit A) and amended claim (Exhibit B) to recover refund of sales taxes paid under protest in the sum of $13,241.56. (Amended by proposed amended complaint to be the sum of $17,511; amended by stipulation to be the sum of $4,929.04.) After answer to amended complaint, Coast made a motion'for summary judgment supported by affidavit of William M. Shrum, Jr. (president of Coast) and affidavit of E. D. Oliver (a…
2Cases cited38 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Walsh v. WalshCalifornia Supreme Court · 1941
- Coca-Cola Co. v. State Board of EqualizationCalifornia Supreme Court · 1945
- Pitts v. PerlussCalifornia Supreme Court · 1962
- Taylor v. PalmerCalifornia Supreme Court · 1866
33 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Trailer Train Co. v. State Board of EqualizationCalifornia Court of Appeal · 1986
- Bigney v. BlanchardSupreme Judicial Court of Maine · 1981
- Oliver & Williams Elevator Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1975
- Engs Motor Truck Co. v. State Board of EqualizationCalifornia Court of Appeal · 1987
13 more not listed; retrieve them via the Exa API.