Legal Opinion
California State Board of Equalization v. Sampsell
Court of Appeals for the Ninth Circuit
Decided May 7, 1952No. 12760_1PublishedCited by 6 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
This case arose from the consolidation of thirty bankruptcy estates. Paul W. Sampsell, the respondent herein, is trustee for all thirty estates. He is acting for four referees among whom the cases were assigned by four judges of the United States District Court for the Southern District of California. The California State Board of Equalization has from time to time claimed the right to collect the state sales and use taxes upon sales made by trustees in the liquidation of bankruptcy estates. See State Board of Equalization v. Boteler, 9 Cir., 1942, 131 F.2d 386;…
2Cases cited6 opinions
- New York v. Irving Trust Co.Supreme Court of the United States · 1933
- California State Board of Equalization v. GogginCourt of Appeals for the Ninth Circuit · 1951
- State Board of Equalization v. BotelerCourt of Appeals for the Ninth Circuit · 1942
- Patents Process, Inc. v. DurstCourt of Appeals for the Ninth Circuit · 1934
- Grande v. Arizona Wax Paper Co.Court of Appeals for the Ninth Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- James C. Bookey, Sr. v. Cleo P. King, Trustee in Bankruptcy of James C. Bookey, Sr., BankruptCourt of Appeals for the Ninth Circuit · 1956
- In Re FP Newport CorporationDistrict Court, S.D. California · 1955
- In the Matter of Chelsea Hotel Corporation, Debtor, 601 West 26 Corp. And Claire FreidusCourt of Appeals for the Third Circuit · 1957
- Levin v. Commissioner of Corp. & TaxationMassachusetts Supreme Judicial Court · 1965
- No. 12136Court of Appeals for the Third Circuit · 1957
1 more not listed; retrieve them via the Exa API.