Legal Opinion
American Distilling Co. v. State Board of Equalization
California Court of Appeal
Decided November 30, 1942No. Civ. 6838PublishedCited by 28 opinions
1Opinion of the CourtThompson, J.
The plaintiff has appealed from a judgment which was rendered against it in a suit to recoup $610.27, paid to the State of California as sales taxes (Stats. 1933, p. 2599, Deering’s Gen. Laws, 1933, p. 2360, Act 8493, and amendments) on account of the purchase of certain chemicals which were used in manufacturing commercial alcohol.
The chief contention of the appellant is that portions of the chemicals, in the process of distillation, survived and became component parts of the manufactured alcohol, and that pursuant to an adopted rule of the State Board of Equalization such chemicals were…
2Cases cited4 opinions
- Campbell Fed. Prohibition Administrator v. Galeno Chemical Co.Supreme Court of the United States · 1930
- People v. KuderCalifornia Court of Appeal · 1928
- Fillmore Union High School District v. CobbCalifornia Supreme Court · 1935
- Kirk v. JohnsonCalifornia Court of Appeal · 1940
3Cited by28 opinions
- Clean Air Constituency v. California State Air Resources BoardCalifornia Supreme Court · 1974
- Fusco-Amatruda Co. v. Tax CommissionerSupreme Court of Connecticut · 1975
- Henry's Restaurants of Pomona, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1973
- Blatz Brewing Co. v. CollinsCalifornia Court of Appeal · 1945
- Harris v. Alcoholic Beverage Control Appeals BoardCalifornia Court of Appeal · 1964
23 more not listed; retrieve them via the Exa API.