Legal Opinion
Kirk v. Johnson
California Court of Appeal
Decided February 8, 1940No. Civ. 6229PublishedCited by 12 opinions
1Opinion of the CourtThompson, J.
The plaintiffs, who are engaged in the business of buying and selling dairy cows in Los Angeles County, have appealed from a judgment rendered against them in a suit to recover retail sales taxes which were paid under protest. The case was tried in Sacramento County. The court determined that the plaintiffs were engaged in selling to consumers tangible personal property which subjected them to the payment of excise taxes under the California Retail Sales Tax Act. (Stats. 1933, p. 2599, Deering’s Gen. Laws, 1933, p. 2360, Act 8493, and amendments of 1935, p. 1256, Deering’s Gen. Laws, 1937, p.…
2Cases cited1 opinion
- National Ice & Cold Storage Co. v. Pacific Fruit Express Co.California Supreme Court · 1938
3Cited by12 opinions
- American Distilling Co. v. State Board of EqualizationCalifornia Court of Appeal · 1942
- Baltimore Foundry & MacHinery Corp. v. ComptrollerCourt of Appeals of Maryland · 2001
- Kaiser Steel Corp. v. State Board of EqualizationCalifornia Supreme Court · 1979
- Searles Valley Minerals Operations, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 2008
- McConville v. State Board of EqualizationCalifornia Court of Appeal · 1978
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