Legal Opinion
Kaiser Steel Corp. v. State Board of Equalization
California Supreme Court
Decided May 8, 1979No. L.A. 31058PublishedCited by 18 opinions
1Opinion of the Court
Opinion
MANUEL, J.
— Plaintiff Kaiser Steel Corporation (Kaiser) appeals from a judgment denying recovery of certain sales and use taxes paid to defendant State Board of Equalization (Board) in the period October 31, 1967, through December 31, 1973. We conclude that Kaiser purchased the materials which are the subject of the disputed taxes for a “purpose other than resale” and that the transactions were “retail sales” within the provisions of Revenue and Taxation Code, section 6007. We therefore affirm the judgment.
The case was tried by the court upon stipulated facts as follows: At its plant…
2Cases cited8 opinions
- American Distilling Co. v. State Board of EqualizationCalifornia Court of Appeal · 1942
- People v. Puritan Ice Co.California Supreme Court · 1944
- Kirk v. JohnsonCalifornia Court of Appeal · 1940
- People v. Monterey County Ice & Development Co.California Court of Appeal · 1938
- Thirion v. Fredrickson & Watson Construction Co.California Court of Appeal · 1961
3 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- A.B. Hirschfeld Press, Inc. v. City & County of DenverSupreme Court of Colorado · 1991
- Simplicity Pattern Co. v. State Board of EqualizationCalifornia Supreme Court · 1980
- Searles Valley Minerals Operations, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 2008
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
- Atari, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1985
13 more not listed; retrieve them via the Exa API.