Legal Opinion
People v. Sonleitner
California Court of Appeal
Decided October 17, 1960No. Civ. 24210PublishedCited by 13 opinions
1Opinion of the Court
RICHARDS, J. pro tem. *
Defendant appeals from a judgment against him and in favor of the plaintiff in the amount of $130,264.49, together with interest and costs, in an action to collect motor vehicle fuel license taxes under the Motor Vehicle Fuel License Tax Law based upon a jeopardy determination made by the State Board of Equalization pursuant to article 4, chapter 5, part 2, division 2 of the Revenue and Taxation Code.
For the privilege of distributing motor vehicle fuel a license tax is imposed upon distributors by Revenue and Taxation Code, section 7351. (All section references…
2Cases cited39 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Abelleira v. District Court of AppealCalifornia Supreme Court · 1941
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Cheatham v. United StatesSupreme Court of the United States · 1876
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3Cited by13 opinions
- People v. Coit Ranch, Inc.California Court of Appeal · 1962
- Cornelius v. Los Angeles County Metropolitan Transportation AuthorityCalifornia Court of Appeal · 1996
- Horack v. Franchise Tax BoardCalifornia Court of Appeal · 1971
- Tunstall v. WellsCalifornia Court of Appeal · 2006
- A & M RECORDS, INC. v. State Bd. of EqualizationCalifornia Court of Appeal · 1988
8 more not listed; retrieve them via the Exa API.