Legal Opinion

L.A.J., Inc. v. State Board of Equalization

California Court of Appeal

Decided March 28, 1974No. Civ. 42200PublishedCited by 11 opinions

1Opinion of the Court

Opinion

CORING, J. *

L.A.J., Inc., doing business as Miller Carpet Company, filed a complaint against the State Board of Equalization of the State of California for refund of state sales taxes paid under protest in the sum of $2,723.84, plus interest or, in the alternative, for the sum of $872.92, plus interest. After a nonjury trial, the court signed findings of fact and conclusions of law and judgment in favor of plaintiff in the sum of $872.92, plus interest. Defendant appeals from the judgment.

Contentions

Appellant contends:

1) The findings are insufficient to support the judgment;

2) The…

2Cases cited16 opinions

  1. Dandridge v. WilliamsSupreme Court of the United States · 1970
  2. Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
  3. Morris v. WilliamsCalifornia Supreme Court · 1967
  4. Whitcomb Hotel, Inc. v. California Employment CommissionCalifornia Supreme Court · 1944
  5. Pitts v. PerlussCalifornia Supreme Court · 1962

11 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
  2. Credit Insurance General Agents Ass'n v. PayneCalifornia Supreme Court · 1976
  3. Coast Elevator Co. v. State Board of EqualizationCalifornia Court of Appeal · 1975
  4. Barclays Bank International Limited v. Franchise Tax BoardCalifornia Court of Appeal · 1992
  5. Szabo Food Service, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1975

6 more not listed; retrieve them via the Exa API.

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