Legal Opinion
Botney v. Sperry & Hutchinson Co.
California Court of Appeal
Decided February 4, 1976No. Civ. No. 44417PublishedCited by 2 opinions
1Opinion of the Court
Opinion
FLEMING, Acting P. J.
The State of California imposes a sales tax on the purchase of merchandise by means of trading stamps, coupons, and the like. Beginning in 1961, Sperry and Hutchinson Company (S&H) collected sales tax reimbursements from stamp redeemers for merchandise obtained with its S&H Green Stamps on a valuation of $3 per book of 1,200 stamps, and it paid sales tax to the state on the basis of the same valuation. In 1971 Eleanor Botney and Thelma Daar, alleging that S&H overvalued the stamps in calculating the tax, brought a class action on behalf of an estimated 1.5 million…
2Cases cited8 opinions
- Sav-On Drugs, Inc. v. Superior CourtCalifornia Supreme Court · 1975
- Standard Oil Co. v. MichiganMichigan Supreme Court · 1937
- Frank J. Klein & Sons, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1964
- State Tax Commission v. Ryan-Evans Drug StoresArizona Supreme Court · 1960
- Eisenberg's White House, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1945
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3Cited by2 opinions
- Loeffler v. Target CorporationCalifornia Supreme Court · 2014
- Loeffler v. Target CorporationCalifornia Supreme Court · 2014