Legal Opinion
Standard Oil Co. v. State Board of Equalization
California Court of Appeal
Decided February 4, 1965No. Civ. 10923PublishedCited by 9 opinions
1Opinion of the CourtPierce, P. J.
The question on this appeal is whether the California sales tax applies to that portion of the gross receipts which represents the price of affixed equipment in a sale of a service station business. We affirm the trial court judgment holding such gross receipts taxable.
The facts are stipulated. Summarized, they are; Petrol Corporation was engaged in the operation of service stations in California, such operations being carried on in all bnt a few eases upon leased land. Its leases provided that all improvements and equipment placed upon the leased property by Petrol “shall at all times be and…
2Cases cited9 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Roth Drug, Inc. v. JohnsonCalifornia Court of Appeal · 1936
- San Diego Trust & Savings Bank v. County of San DiegoCalifornia Supreme Court · 1940
- Trabue Pittman Corp. v. County of Los AngelesCalifornia Supreme Court · 1946
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- King v. State Board of EqualizationCalifornia Court of Appeal · 1972
- MCI Commc'ns Servs., Inc. v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2018
- Aerospace Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1990
- United States Lines, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1986
- Cornell v. SennesCalifornia Court of Appeal · 1971
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