Legal Opinion
Transworld Systems, Inc. v. County of Sonoma
California Court of Appeal
Decided February 28, 2000No. A085672PublishedCited by 7 opinions
1Opinion of the Court
Opinion
CORRIGAN, J.
Transworld Systems, Inc. (TSI), a collection service, appeals following the trial court’s grant of summary judgment for the County of Sonoma (the County) in TSI’s suit for refund of business property taxes. TSI contends the form letters it sends to debtors qualify as exempt business inventory of a nonprofessional service under Revenue and Taxation Code section 129 and California Code of Regulations, title 18, section 133. We agree.
Factual and Procedural Background
TSI sells its customers the right to submit a specified number of past due accounts to TSI for collection. TSI’s…
2Cases cited3 opinions
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- City of San Jose v. Dep't of Health Servs.California Court of Appeal · 1998
- May Department Stores Co. v. County of Los AngelesCalifornia Court of Appeal · 1987
3Cited by7 opinions
- Securitas Security Services USA, Inc. v. Superior Court of San Diego CountyCalifornia Court of Appeal · 2015
- Campbell v. Superior CourtCalifornia Court of Appeal · 2005
- CRST, Inc. v. Superior Court of Los Angeles CountyCalifornia Court of Appeal · 2017
- Amdahl Corp. v. County of Santa ClaraCalifornia Court of Appeal · 2004
- CRST v. Super. Ct.California Court of Appeal · 2017
2 more not listed; retrieve them via the Exa API.