Legal Opinion
Glass-Tite Industries, Inc. v. State Board of Equalization
California Court of Appeal
Decided October 22, 1968No. Civ. 24781PublishedCited by 4 opinions
1Opinion of the CourtDevine, P. J.
The State Board of Equalization appeals from a judgment awarding respondent Glass-Tite Industries, Inc. the sum of $8,024 plus interest. The principal amount is for refund of taxes. It is conceded by appellant that respondent had exhausted its administrative remedies. Also, the parties are in agreement on the facts. The question is whether the sale of a business with all of its assets is, under the agreed facts, exempt from the sales tax.
The Facts
The Sale. On December 29, 1961, Saegertown Glasseals, Inc. (Saegertown) sold to Glass-Tite Industries, Inc. (Glass-Tite) all of its machinery and…
2Cases cited4 opinions
- Market Street Railway Co. v. Calalifornia State Board of EqualizationCalifornia Court of Appeal · 1955
- Pacific Pipeline Construction Co. v. State Board of EqualizationCalifornia Supreme Court · 1958
- Sutter Packing Co. v. State Board of EqualizationCalifornia Court of Appeal · 1956
- U. S. Industries, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1962
3Cited by4 opinions
- Midcontinent Broadcasting Co. of Wisconsin, Inc. v. Department of RevenueWisconsin Supreme Court · 1980
- Midcontinent Broadcasting Co. of Wisconsin, Inc. v. Department of RevenueCourt of Appeals of Wisconsin · 1979
- Davis Wire Corp. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Santa Fe Energy Co. v. State Board of EqualizationCalifornia Court of Appeal · 1984