Legal Opinion
Szabo Food Service, Inc. v. State Board of Equalization
California Court of Appeal
Decided March 20, 1975No. Civ. 43995PublishedCited by 11 opinions
1Opinion of the Court
Opinion
FLEMING, J.
The State Board of Equalization appeals a judgment which sustained the claim of Szabo Food Service, Inc. of California for a refund of $32,582.08 plus interest for sales taxes paid under protest. (Rev. & Tax. Code, § 6001 et seq.)
The stipulated facts in summary: Szabo operated cafeterias on the premises of public and private employers. The employers provided the cafeterias as a convenience to their employees because of a lack of adequate nearby reasonably priced food facilities. The employers provided the physical plant and equipment; Szabo hired and trained cafeteria…
2Cases cited8 opinions
- Henry's Restaurants of Pomona, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1973
- King v. State Board of EqualizationCalifornia Court of Appeal · 1972
- Mission Pak Co. v. State Board of EqualizationCalifornia Court of Appeal · 1972
- Anders v. State Board of EqualizationCalifornia Court of Appeal · 1947
- Marchica v. State Board of EqualizationCalifornia Court of Appeal · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- Wallace Berrie & Co. v. State Board of EqualizationCalifornia Supreme Court · 1985
- Montgomery County v. Maryland Soft Drink Ass'nCourt of Appeals of Maryland · 1977
- American President Lines, Ltd. v. ZolinCalifornia Court of Appeal · 1995
6 more not listed; retrieve them via the Exa API.