Legal Opinion
Oliver & Williams Elevator Corp. v. State Board of Equalization
California Court of Appeal
Decided June 5, 1975No. Civ. 42844PublishedCited by 22 opinions
1Opinion of the Court
Opinion
LORING, J. *
On January 15, 1970, Oliver & Williams Elevator Corp., a corporation (Oliver & Williams) filed a complaint and on May 1, 1972, it filed a supplemental complaint for refund of sales and use taxes against State Board of Equalization of the State of California (Board). By its original complaint Oliver & Williams sought $17,905.85 for the period April 1, 1961 to March 31, 1964, with interest and by its supplemental complaint it sought $29,590.84 for the period April 1, 1964 to December 1, 1967. In each complaint Oliver & Williams alleged that it was engaged in doing an elevator…
2Cases cited9 opinions
- Crawford v. Southern Pacific Co.California Supreme Court · 1935
- Bancroft-Whitney Co. v. McHughCalifornia Supreme Court · 1913
- Overton v. Vita-Food Corp.California Court of Appeal · 1949
- Coast Elevator Co. v. State Board of EqualizationCalifornia Court of Appeal · 1975
- David Kikkert & Associates, Inc. v. ShineCalifornia Court of Appeal · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Winograd v. American Broadcasting Co.California Court of Appeal · 1999
- Nguyen v. CalhounCalifornia Court of Appeal · 2003
- Homestead Supplies, Inc. v. Executive Life InsuranceCalifornia Court of Appeal · 1978
- Wallace Berrie & Co. v. State Board of EqualizationCalifornia Supreme Court · 1985
- Rivard v. Board of Pension CommissionersCalifornia Court of Appeal · 1985
17 more not listed; retrieve them via the Exa API.