Legal Opinion
In Re China Peak Resort, Debtor. California State Board of Equalization v. Sierra Summit, Inc.
Court of Appeals for the Ninth Circuit
Decided May 25, 1988No. 87-2542PublishedCited by 10 opinions
1Opinion of the Court
NOONAN, Circuit Judge:
This case presents a challenge by the California State Board of Equalization (“the Board”) to the accepted rules of this circuit that California sales tax does not apply to the sale of assets of an estate in bankruptcy, California State Board of Equalization v. Goggin, 191 F.2d 726 (9th Cir.1951), (“Goggin I”), cert. denied, 342 U.S. 909, 72 S.Ct. 302, 96 L.Ed. 680 (1952), and that California may not impose a use tax on the purchaser of such assets when the use tax operates only when the sales tax has not been paid. California State Board of Equalization v. Goggin, 245…
2Cases cited8 opinions
- In Re White Motor Credit, Debtors. Citibank, N.A. v. White Motor CorporationCourt of Appeals for the Sixth Circuit · 1985
- Sunbeam Corp. v. Civil Service Employees Cooperative Ass'nSupreme Court of the United States · 1952
- California State Board of Equalization v. GogginCourt of Appeals for the Ninth Circuit · 1951
- California State Board of Equalization v. George T. Goggin, Trustee of the Estate of Columbia Stamping and Manufacturing Corporation, BankruptCourt of Appeals for the Ninth Circuit · 1957
- Debtor Reorganizers Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1976
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In the Matter of CHICAGO, MILWAUKEE, ST. PAUL & PACIFIC RAILROAD COMPANY, Debtor. Appeal of CMC HEARTLAND PARTNERSCourt of Appeals for the Seventh Circuit · 1993
- California State Board of Equalization v. Sierra Summit, Inc.Supreme Court of the United States · 1989
- Texaco Inc. v. Sanders (In Re Texaco Inc.)United States Bankruptcy Court, S.D. New York · 1995
- In Re Sunrise R v. Inc.United States Bankruptcy Court, E.D. California · 1989
- Abbott Laboratories v. Apotex, Inc.District Court, N.D. Illinois · 2006
5 more not listed; retrieve them via the Exa API.