Legal Opinion

City of Pomona v. State Board of Equalization

California Supreme Court

Decided December 23, 1959No. L. A. 25582PublishedCited by 11 opinions

1Opinion of the CourtSpence, J.

This is an appeal from a judgment entered in a mandamus proceeding, which judgment directed the apportionment between contesting political subdivisions of certain retail sales tax revenue.

The city of Pomona, in Los Angeles County, and the city of Montclair, in San Bernardino County, adjoin. Two buildings, which constitute a retail sales outlet of Sears, Roebuck and Company, are bisected by the line which divides the two cities and the two counties.

In 1956 both cities and San Bernardino County adopted ordinances imposing local sales taxes, pursuant to the Bradley-Burns Uniform Local Sales and…

2Cases cited1 opinion

  1. Livingston Rock & Gravel Co. v. De SalvoCalifornia Court of Appeal · 1955

3Cited by11 opinions

  1. Xerox Corp. v. County of OrangeCalifornia Court of Appeal · 1977
  2. Fabick and Company v. SchaffnerSupreme Court of Missouri · 1973
  3. City of San Joaquin v. State Board of EqualizationCalifornia Court of Appeal · 1970
  4. Coast Elevator Co. v. State Board of EqualizationCalifornia Court of Appeal · 1975
  5. Garrett Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1961

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