Legal Opinion
Dealers Installation Service, Inc. v. State Board of Equalization
California Court of Appeal
Decided November 4, 1970No. Civ. 35022PublishedCited by 3 opinions
1Opinion of the Court
Opinion
AISO, J.
Plaintiff Dealers Installation Service, Inc., a corporation, sued for a refund of $4,403.10 (tax $3,299.87, interest $773.24, and penalty $329.99) which it claimed had been illegally imposed upon it under the Motor Vehicle Transportation License Tax and won judgment in the trial court. From that judgment defendant State Board of Equalization of the State of California (hereinafter “the Board”) appeals.
The sole question is whether plaintiff’s business activities constituted it a “person engaging in the transportation of . . . property for hire or compensation by or upon a motor…
2Cases cited9 opinions
- Bekins Van Lines, Inc. v. JohnsonCalifornia Supreme Court · 1942
- Automatic Canteen Co. of America v. State Board of EqualizationCalifornia Court of Appeal · 1965
- In Re BushCalifornia Supreme Court · 1936
- Hughson Condensed Milk Co. v. State Board of EqualizationCalifornia Court of Appeal · 1937
- Standard Register Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1968
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3Cited by3 opinions
- Pacific Motor Transport Co. v. State Board of EqualizationCalifornia Court of Appeal · 1972
- Container Corp. of America v. Franchise Tax Bd.California Court of Appeal · 1981
- United States Lines, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1986