Legal Opinion
Montgomery Ward & Co. v. State Board of Equalization
California Court of Appeal
Decided May 12, 1969No. Civ. 25220PublishedCited by 17 opinions
1Opinion of the CourtSims, J.
The State Board of Equalization, which is charged with the administration of the California Sales and Use Tax Law (Rev. & Tax. Code, div. 2, pt. 1, §§ 6001-7176, particularly §§ 7051-7057, and see §20) has appealed from a judgment which awarded plaintiff retailer a refund of $21,251.61 with interest, representing payment made in satisfaction of an assessment for use taxes which it is claimed the retailer should have collected for the State of California during the period from April 1, 1957 to January 1, 1961 on sales of goods delivered on credit at its Klamath Falls, Oregon, and Reno, Nevada…
2Cases cited62 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
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3Cited by17 opinions
- Williams v. VermontSupreme Court of the United States · 1985
- Chase Brass & Copper Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1970
- Engs Motor Truck Co. v. State Board of EqualizationCalifornia Court of Appeal · 1987
- Cedars-Sinai Medical Center v. State Board of EqualizationCalifornia Court of Appeal · 1984
- Consolidated Accessories Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 1984
12 more not listed; retrieve them via the Exa API.