Legal Opinion
Northwestern Pacific Railroad v. State Board of Equalization
California Supreme Court
Decided January 29, 1943No. Sac. 5548PublishedCited by 29 opinions
1Opinion of the CourtGibson, C. J.
— Defendant appeals from a judgment for plaintiff in this action brought to recover taxes paid under protest under the Retail Sales Tax Act. (Stats. 1933, p. 2599; Deering’s Gen. Laws [1935], Act 8493; see Rev. and Tax. Code, part I, Stats. 1941, eh. 36.)
Plaintiff, a California corporation, is a railroad common carrier. Its capital stock is wholly owned by the Southern Pacific Company, also a common carrier engaged in operating a system of related railroads and truck lines, of which plaintiff is one and the Pacific Motor Trucking Company, also a California corporation, is another. These…
2Cases cited5 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. Delaware, Lackawanna & Western RailroadSupreme Court of the United States · 1915
- Superior Coal Co. v. Department of FinanceIllinois Supreme Court · 1941
- Bigsby v. JohnsonCalifornia Supreme Court · 1941
- S. Cal. Edison Co. v. State Bd. of EqualizationCalifornia Supreme Court · 1934
3Cited by29 opinions
- Ontario Community Foundation, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1984
- California State Board of Equalization v. GogginCourt of Appeals for the Ninth Circuit · 1951
- Bank of America v. State Board of EqualizationCalifornia Court of Appeal · 1962
- Market Street Railway Co. v. Calalifornia State Board of EqualizationCalifornia Court of Appeal · 1955
- Shelburne Sportswear, Inc. v. PhiladelphiaSupreme Court of Pennsylvania · 1966
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