Legal Opinion
Institute in Basic Youth Conflicts, Inc. v. State Board of Equalization
California Court of Appeal
Decided April 16, 1985No. B005675PublishedCited by 3 opinions
1Opinion of the Court
Opinion
HARRIS, J. *
Defendant California State Board of Equalization (Board) appeals from a judgment after trial by court refunding sales and use taxes paid by plaintiff under protest. The judgment was for the refund, plus interest, of taxes assessed for the period 1975 through 1978, and 1979 through September 30, 1981.
After trial but prior to entry of judgment plaintiff moved to amend its complaint to include additional taxes allegedly self-assessed and paid, but as to which no claim had ever been filed with the Board, and for attorneys’ fees. The court denied both motions after hearing and…
2Cases cited25 opinions
- Branzburg v. HayesSupreme Court of the United States · 1972
- Near v. Minnesota Ex Rel. OlsonSupreme Court of the United States · 1931
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Martin v. City of StruthersSupreme Court of the United States · 1943
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3Cited by3 opinions
- Batt v. City and County of San FranciscoCalifornia Court of Appeal · 2010
- Jimmy Swaggart Ministries v. State Board of EqualizationCalifornia Court of Appeal · 1988
- Batt v. City & County of San FranciscoCalifornia Court of Appeal · 2010