Legal Opinion
Cedars-Sinai Medical Center v. State Board of Equalization
California Court of Appeal
Decided December 20, 1984No. B006071PublishedCited by 14 opinions
1Opinion of the Court
Opinion
LILLIE, P. J.
Cedars-Sinai Medical Center sued the State Board of Equalization for refund of use taxes paid by it pursuant to deficiency deter mination following the board’s denial of claim for refund. Defendant appeals from judgment in favor of plaintiff.
The case was tried by the court without a jury upon the following stipulation of facts.
Prior to April 1976, in anticipation of the opening of its new medical center, plaintiff arranged to acquire certain medical equipment and furnishings from various vendors at a total cost of $6,293,209, including sales tax. Plaintiff issued purchase…
2Cases cited15 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Estate of RussellCalifornia Supreme Court · 1968
- Hembree v. QuinnCalifornia Supreme Court · 1968
- Meyer v. State Board of EqualizationCalifornia Supreme Court · 1954
- Moss Development Co. v. GearyCalifornia Court of Appeal · 1974
10 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- State Ex Rel. Riley v. Lorillard Tobacco Co.Supreme Court of Alabama · 2008
- Apex Custom Lease Corp. v. State Tax AssessorSupreme Judicial Court of Maine · 1996
- Karl Storz Endoscopy-America, Inc. v. Integrated Medical Systems, Inc.Supreme Court of Alabama · 2001
- United States Lines, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1986
- Miles v. SpeidelCalifornia Court of Appeal · 1989
9 more not listed; retrieve them via the Exa API.