Legal Opinion
Northrop Corp. v. State Board of Equalization
California Court of Appeal
Decided September 10, 1980No. Civ. 57199PublishedCited by 7 opinions
1Opinion of the Court
Opinion
DOWDS, J. *
Defendant State Board of Equalization (the Board) assessed additional sales tax against plaintiff Northrop Corporation (Northrop) for the period from June 20, 1966, to June 30, 1969 (the audit period), which Northrop paid under protest. It brought suit for the recovery of the amounts paid plus interest and recovered judgment. The Board appeals.
No testimony was given at the trial, the case being tried on written stipulations of fact and written exhibits which the parties stipulated could be admitted into evidence. The trial court made findings of fact and conclusions of law,…
2Cases cited13 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Parsons v. Bristol Development Co.California Supreme Court · 1965
- Estate of DodgeCalifornia Supreme Court · 1971
- Standard Oil Co. v. JohnsonCalifornia Supreme Court · 1944
- Pacific Pipeline Construction Co. v. State Board of EqualizationCalifornia Supreme Court · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Barona Band of Mission Indians v. YeeCourt of Appeals for the Ninth Circuit · 2008
- Cal-Metal Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1984
- City of Fontana v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2017
- Barona Band of Mission Indians v. YeeCourt of Appeals for the Ninth Circuit · 2008
- City of Fontana v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2017
2 more not listed; retrieve them via the Exa API.