Legal Opinion
Henry's Restaurants of Pomona, Inc. v. State Board of Equalization
California Court of Appeal
Decided March 5, 1973No. Civ. 39970PublishedCited by 41 opinions
1Opinion of the Court
Opinion
COMPTON, J.
In these five consolidated actions certain restaurant owners (plaintiffs) sought to recover sales taxes paid under protest on sales claimed by them to be exempted by section 6359 of the Revenue and Taxation Code.
Each plaintiff conducts an eating establishment which combines the usual “sit down” restaurant operation with a “carhop” drive-in restaurant. These establishments sell prepared food for consumption on the premises as well as for “take out” or “to go” orders. Each operation provides parking spaces for patrons with certain spaces reserved for drive-in customers and the…
2Cases cited25 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Connally v. General Construction Co.Supreme Court of the United States · 1926
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
20 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Wallace Berrie & Co. v. State Board of EqualizationCalifornia Supreme Court · 1985
- Simplicity Pattern Co. v. State Board of EqualizationCalifornia Supreme Court · 1980
- State Board of Equalization v. Board of Supervisors of San Diego CountyCalifornia Court of Appeal · 1980
- Duffy v. State Board of EqualizationCalifornia Court of Appeal · 1984
36 more not listed; retrieve them via the Exa API.