Legal Opinion
Burroughs Corp. v. State Board of Equalization
California Court of Appeal
Decided March 30, 1984No. Civ. 22579PublishedCited by 6 opinions
1Opinion of the Court
Opinion
SPARKS, J.
In this case we review a challenged application of the “Sales and Use Tax Law” (Rev. & Tax. Code, § 6001 et seq.) to the computer industry. Plaintiff Burroughs Corporation appeals from a judgment of the Superior Court of Sacramento County which rejected its claim for a refund of nearly $800,000 for use taxes paid in the period between July 1, 1972, and December 31, 1975. This dispute arises from Burroughs’ use of computer components, manufactured by itself, for purposes of testing other computer components which it also manufactured. Burroughs contends that since the…
2Cases cited16 opinions
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Southern Pac. Co. v. GallagherSupreme Court of the United States · 1939
- Chicago Bridge & Iron Co. v. JohnsonCalifornia Supreme Court · 1941
- Bank of America v. State Board of EqualizationCalifornia Court of Appeal · 1962
- American Distilling Co. v. State Board of EqualizationCalifornia Court of Appeal · 1942
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3Cited by6 opinions
- Nucor Steel v. LeuenbergerNebraska Supreme Court · 1989
- Capitol Records, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1984
- Aerospace Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1990
- UPS Oasis Supply Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2007
- Exxon Corp. v. Wyoming State Board of EqualizationWyoming Supreme Court · 1989
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