Legal Opinion
O'Kelley-Eccles Co. v. State of Cal.
California Court of Appeal
Decided May 2, 1958No. Civ. 9306PublishedCited by 2 opinions
1Opinion of the CourtVan Dyke, P. J.
This is an appeal from a judgment denying recovery of taxes paid under protest. Appellant is a retailer within the meaning of the Sales and Use Tax Law and made retail sales in this state subject to sales taxes. It claimed that by virtue of its methods of doing business a part of its receipts which constituted charges for the delivery of items sold should be excluded from the computation of gross receipts from sales.
Appellant’s methods of doing business which are pertinent here may be stated as follows: Appellant manufactures and sells concrete building blocks at “FOB Plant” prices. If…
2Cases cited5 opinions
- Kimic v. San Jose-Los Gatos Interurban Ry.California Supreme Court · 1909
- Judelson v. American Metal Bearing Co.California Court of Appeal · 1948
- Fleishbein v. Western Auto Supply AgencyCalifornia Court of Appeal · 1937
- People v. WallaceCalifornia Supreme Court · 1891
- Schubkegel v. DunnCalifornia Court of Appeal · 1939
3Cited by2 opinions
- In Re Sales & Use Tax Determination by St. Tax Com'rNorth Dakota Supreme Court · 1974
- O'Kelley-Eccles Co. v. StateCalifornia Court of Appeal · 1958