Legal Opinion
Ladd v. State Board of Equalization
California Court of Appeal
Decided March 8, 1973No. Civ. 40193PublishedCited by 13 opinions
1Opinion of the Court
Opinion
THOMPSON, J.
This is an appeal from a judgment denying recovery in a suit for refund of sales and use taxes paid by appellant pursuant to Revenue and Taxation Code section 6933. We affirm the judgment.
The matter at bench reaches us on stipulated facts. Appellant is engaged in the construction and rental of powered houseboats, tangible personal property within the meaning of the Sales and Use Tax Law. Prior to August 1, 1965, appellant constructed houseboats from raw materials purchased by him. As required by the then applicable provisions of the Sales and Use Tax Law, appellant either…
2Cases cited11 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Franklin Life Insurance v. State Board of EqualizationCalifornia Supreme Court · 1965
- Bank of America v. State Board of EqualizationCalifornia Court of Appeal · 1962
- Franklin Life Ins. Co. v. State Board of EqualizationCalifornia Supreme Court · 1965
- Gowens v. City of BakersfieldCalifornia Court of Appeal · 1960
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Debtor Reorganizers Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1976
- City of San Jose v. DonohueCalifornia Court of Appeal · 1975
- ANDAL v. City of StocktonCalifornia Court of Appeal · 2006
- J. C. Penney Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1980
- A & M RECORDS, INC. v. State Bd. of EqualizationCalifornia Court of Appeal · 1988
8 more not listed; retrieve them via the Exa API.