Legal Opinion
United States v. California State Board of Equalization
Court of Appeals for the Ninth Circuit
Decided July 13, 1981No. 80-5073PublishedCited by 59 opinions
1Opinion of the Court
RICHEY, District Judge:
The California State Board of Equalization raises three issues in this appeal: (1) whether the district court erred in holding that the legal incidence of the California sales tax falls on the United States; (2) whether the district court incorrectly concluded that the imposition of the sales tax on United States’ leases invidiously discriminates against the United States and its lessors; and (3) whether certain other portions of the district court’s judgment are unsupported by the record. We affirm the district court’s decision that the California sales tax is…
2Cases cited11 opinions
- United States v. City of DetroitSupreme Court of the United States · 1958
- Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- United States v. Tax Comm'n of Miss.Supreme Court of the United States · 1975
- Fed. Sec. L. Rep. P 92,929 Theodore B. Wessel v. L. M. Buhler and N. A. JordanCourt of Appeals for the Ninth Circuit · 1971
6 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Twin City Sportservice, Inc. v. Charles O. Finley & Co.Court of Appeals for the Ninth Circuit · 1982
- Home Savings Bank, F.S.B., by Its Conservator, the Resolution Trust Corporation v. Robert B. GillamCourt of Appeals for the Ninth Circuit · 1991
- Kendall v. Sorani (In Re Richmond Produce Co.)District Court, N.D. California · 1996
- Myron v. ChicoineCourt of Appeals for the Seventh Circuit · 1982
54 more not listed; retrieve them via the Exa API.