Legal Opinion
California State Board of Equalization v. Sierra Summit, Inc.
Supreme Court of the United States
Decided June 12, 1989No. 88-681PublishedCited by 82 opinions
1Opinion of the CourtJustice Stevens
Enmeshed in a tangled skein of procedural and state-law issues is a ruling on an important federal question that was critical to the decision of the Court of Appeals in this case. The court’s ultimate holding was that a Bankruptcy Court’s in*846junction against the assessment of a state sales tax upon the proceeds of a trustee’s liquidation sale of an inventory of skis also barred the collection of a use tax from the purchaser’s lessees. In the process of reaching its decision, the Ninth Circuit rejected an argument that a case well known to California bankruptcy lawyers as “Goggin II”1 was…
2Cases cited43 opinions
- City of Canton v. HarrisSupreme Court of the United States · 1989
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- City of Oklahoma v. TuttleSupreme Court of the United States · 1985
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- Commodity Futures Trading Commission v. WeintraubSupreme Court of the United States · 1985
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3Cited by82 opinions
- Howlett Ex Rel. Howlett v. RoseSupreme Court of the United States · 1990
- Florida Department of Revenue v. Piccadilly Cafeterias, Inc.Supreme Court of the United States · 2008
- North Dakota v. United StatesSupreme Court of the United States · 1990
- In the Matter of CHICAGO, MILWAUKEE, ST. PAUL & PACIFIC RAILROAD COMPANY, Debtor. Appeal of CMC HEARTLAND PARTNERSCourt of Appeals for the Seventh Circuit · 1993
- In the Matter of Hipp, Inc., Debtor. Thomas J. Griffith, Trustee v. David OlesCourt of Appeals for the Fifth Circuit · 1990
77 more not listed; retrieve them via the Exa API.