Legal Opinion
Gough Industries, Inc. v. State Board of Equalization
California Supreme Court
Decided March 13, 1959No. Sac. 6879PublishedCited by 13 opinions
1Opinion of the CourtMcCOMB, J.
Defendant appeals from a judgment awarding plaintiff a refund of sales tax and interest paid under protest.
Facts: Plaintiff is a California manufacturer and seller of electrical products. During 1949 plaintiff sold goods to Arabian American Oil Company and Trans-Arabian Pipe Line Company for use in Saudi Arabia. The purchasers requested price quotations from plaintiff and other suppliers. Bidders were informed that all purchases were made strictly for direti export to scenes of operations in foreign countries and that it was anticipated bidders’ quotations would show export prices or export…
2Cases cited6 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- A. G. Spalding & Bros. v. EdwardsSupreme Court of the United States · 1923
- Hughes Brothers Timber Co. v. MinnesotaSupreme Court of the United States · 1926
- Empresa Siderurgica, S. A. v. County of MercedSupreme Court of the United States · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Shell Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1966
- Southern Pacific Equipment Co. v. State Board of EqualizationCalifornia Court of Appeal · 1971
- Rice Growers' Ass'n of California v. County of YoloCalifornia Court of Appeal · 1971
- State ex rel. Sunair Electronics, Inc. v. GreenDistrict Court of Appeal of Florida · 1965
- Farmers' Rice Cooperative v. County of YoloCalifornia Supreme Court · 1975
8 more not listed; retrieve them via the Exa API.