Legal Opinion
U. S. Industries, Inc. v. State Board of Equalization
California Court of Appeal
Decided January 8, 1962No. Civ. 25175PublishedCited by 5 opinions
1Opinion of the CourtFourt, J.
This appeal is by the plaintiffs from a judgment rendered in favor of the defendant in an action for refund of sales tax. The action for refund of sales tax was pursuant to section 6933 of the Revenue and Taxation Code. 1
The question presented is whether the sale by a manufacturer (in this ease several manufacturers) of the entire business, including office furniture and machinery used as part of the manufacturing operation, is subject to sales tax, and if so, whether it is constitutional.
The cause was submitted to the trial court on a stipulation of facts and the facts as set forth therein,…
2Cases cited14 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
- Roth Drug, Inc. v. JohnsonCalifornia Court of Appeal · 1936
- People v. Monterey Fish Products Co.California Supreme Court · 1925
- Adams v. Standard Oil Co.Mississippi Supreme Court · 1910
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3Cited by5 opinions
- California Ass'n of Retail Tobacconists v. StateCalifornia Court of Appeal · 2003
- Hotel Del Coronado Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1971
- Commonwealth ex rel. Luckett v. Revday Industries, Inc.Court of Appeals of Kentucky · 1968
- Glass-Tite Industries, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1968
- Davis Wire Corp. v. State Board of EqualizationCalifornia Supreme Court · 1976