Legal Opinion
Mapo, Inc. v. State Board of Equalization
California Court of Appeal
Decided November 25, 1975No. Civ. 45640PublishedCited by 5 opinions
1Opinion of the Court
Opinion
FLEMING, Acting P. J.
The State Board of Equalization (Board) appeals the judgment in consolidated cases ordering the refund of $213,979.80, plus interest, for sales taxes and interest paid by respondent Mapo, Inc. (Mapo) on transactions from 1965 to 1971 with its corporate grandparent, Walt Disney Productions (Productions). The dispositive issue is whether those transactions constituted “sales” within the meaning of Revenue and Taxation Code section 6006, subdivision (b): “ ‘Sale’ means and includes: ...(b) The producing, fabricating, processing, printing, or imprinting of tangible…
2Cases cited8 opinions
- Coca-Cola Co. v. State Board of EqualizationCalifornia Supreme Court · 1945
- Superior Coal Co. v. Department of FinanceIllinois Supreme Court · 1941
- Northwestern Pacific Railroad v. State Board of EqualizationCalifornia Supreme Court · 1943
- Rexall Drug Co. v. PetersonCalifornia Court of Appeal · 1952
- Washington Sav-Mor Oil Co. v. State Tax CommissionWashington Supreme Court · 1961
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3Cited by5 opinions
- Western States Bankcard Association v. City & County of San FranciscoCalifornia Supreme Court · 1977
- Brooklyn Navy Yard Cogeneration Partners, L.P. v. Superior Court of Orange Cty.California Court of Appeal · 1997
- Associated Hosp. Serv. v. Dept. of RevenueSupreme Court of Louisiana · 1991
- MacRodyne Industries, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1987
- Trailer Conditioners, Inc. v. HuddlestonCourt of Appeals of Tennessee · 1995