Legal Opinion
Independent Iron Works, Inc. v. State Board of Equalization
California Court of Appeal
Decided January 23, 1959No. Civ. 17860PublishedCited by 7 opinions
1Opinion of the CourtPeters, P. J.
This action was brought by a taxpayer to recover two penalties levied by the board against it under the provisions of the Sales Tax Act. One was a mandatory late payment penalty imposed under section 6565 of the Revenue and Taxation Code, and the other was a negligence penalty imposed under section 6484 of the same code. From a judgment in favor of the board the plaintiff appeals.
The complaint here involved was filed by the taxpayer on October 17, 1955. The complaint alleged that the tax period involved was from July 1, 1950, to June 30, 1953; that the taxpayer had filed returns for that…
2Cases cited6 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Matter of National Cash Register Co. v. JosephNew York Court of Appeals · 1949
- People v. West Publishing Co.California Supreme Court · 1950
- West Publishing Co. v. McColganCalifornia Supreme Court · 1946
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Fadner v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2007
- American Motors Corp. v. Department of RevenueWisconsin Supreme Court · 1974
- Consolidated Freightways Corp. v. State, Department of Revenue & TaxationIdaho Supreme Court · 1987
- Vivigen, Inc. v. MinznerNew Mexico Court of Appeals · 1994
- Chahine v. State Board of EqualizationCalifornia Court of Appeal · 1990
2 more not listed; retrieve them via the Exa API.