Legal Opinion
Paine v. State Board of Equalization
California Court of Appeal
Decided October 18, 1982No. Civ. 21082PublishedCited by 12 opinions
1Opinion of the Court
Opinion
CARR, J.
In this action for the refund of sales tax paid under protest (Rev. & Tax. Code, § 6933), 1 the plaintiff-taxpayers (plaintiffs) claim the State Board of Equalization (the Board) erroneously assessed and collected certain sales taxes. This claim was rejected in a trial by the court and judgment was entered for defendant.
Plaintiffs appeal, contending: (1) they proved the sales at issue were made pursuant to exemption certificates, which shifted any liability for taxation to the purchasers; (2) the audit test used by the Board was inaccurate and could not be verified by evidence…
2Cases cited8 opinions
- Market St. Ry. Co. v. Cal. St. Bd. Equal.California Court of Appeal · 1955
- Flying Tiger Line, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1958
- McAdams v. McElroyCalifornia Court of Appeal · 1976
- People v. SchwartzCalifornia Supreme Court · 1947
- Maganini v. QuinnCalifornia Court of Appeal · 1950
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Loeffler v. Target CorporationCalifornia Supreme Court · 2014
- Delta Air Lines, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1989
- Engs Motor Truck Co. v. State Board of EqualizationCalifornia Court of Appeal · 1987
- Consolidated Accessories Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 1984
- Hylton v. StateCourt of Appeals of Texas · 1984
7 more not listed; retrieve them via the Exa API.