Legal Opinion
A. S. Schulman Electric Co. v. State Board of Equalization
California Court of Appeal
Decided May 29, 1975No. Civ. 43826PublishedCited by 8 opinions
1Opinion of the Court
Opinion
COBEY, Acting P. J.
This appeal by the State Board of Equalization (Board) from adverse judgments in two refund suits by A. S. Schulman Electric Company (taxpayer) poses primarily the question of the pre-1965 taxability under the Sales and Use Tax Law of the cost of the labor expended by the taxpayer in largely on-site assembly of certain electrical power transmission and distribution facilities for Southern California Edison Company (Edison), a privately owned public utility. The Board takes the position that, aside from installation labor (the bolting of the steel towers to their…
2Cases cited8 opinions
- Whitcomb Hotel, Inc. v. California Employment CommissionCalifornia Supreme Court · 1944
- Nelson v. DeanCalifornia Supreme Court · 1946
- King v. State Board of EqualizationCalifornia Court of Appeal · 1972
- Livingston Rock & Gravel Co. v. De SalvoCalifornia Court of Appeal · 1955
- Coan v. State of CaliforniaCalifornia Supreme Court · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- House of Lloyd, Inc. v. Director of RevenueSupreme Court of Missouri · 1992
- Duffy v. State Board of EqualizationCalifornia Court of Appeal · 1984
- MCI Commc'ns Servs., Inc. v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2018
- Fischbach & Moore, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1981
- Chula Vista Electric Co. v. State Board of EqualizationCalifornia Court of Appeal · 1975
3 more not listed; retrieve them via the Exa API.