Legal Opinion
Peterson Tractor Co. v. State Board of Equalization
California Court of Appeal
Decided January 31, 1962No. Civ. 19982PublishedCited by 8 opinions
1Opinion of the CourtSullivan, J.
Plaintiff Peterson Tractor Co. (hereafter referred to as Peterson) brought this action to recover sales taxes, together with interest, collected by the State Board of Equalization for the period April 1, 1955, to March 31, 1958. For convenience we will refer to the defendant as the board. The ease was tried upon a written stipulation of facts with exhibits attached thereto, without the introduction of any oral or other documentary evidence. From a judgment in favor of Peterson, the board appeals.
Peterson is a Nevada corporation, qualified to do business in California, with its principal place…
2Cases cited9 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Simmons v. California Institute of TechnologyCalifornia Supreme Court · 1949
- Bekins Van Lines, Inc. v. JohnsonCalifornia Supreme Court · 1942
- Pacific Pipeline Construction Co. v. State Board of EqualizationCalifornia Supreme Court · 1958
- First National Bank v. Pomona Tile Manufacturing Co.California Court of Appeal · 1917
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3Cited by8 opinions
- Bank of America v. State Board of EqualizationCalifornia Court of Appeal · 1962
- Southern California Edison Co. v. State Board of EqualizationCalifornia Supreme Court · 1972
- Gibbons & Reed Co. v. Department of Motor VehiclesCalifornia Court of Appeal · 1963
- Automatic Canteen Co. of America v. State Board of EqualizationCalifornia Court of Appeal · 1965
- Whittell v. Franchise Tax BoardCalifornia Court of Appeal · 1964
3 more not listed; retrieve them via the Exa API.