Legal Opinion
Diamond National Corp. v. State Board of Equalization
California Court of Appeal
Decided July 20, 1976No. Docket Nos. 35143, 35698PublishedCited by 3 opinions
1Opinion of the Court
Opinion
TAYLOR, P. J.
Pursuant to remand and mandate for further consideration from the United States Supreme Court on its per curiam decision of April 19, 1976 (425 U.S. 268 [47 L.Ed.2d 780, 96 S.Ct. 1530]), the above entitled matter, first decided by this court on June 24, 1975 (49 Cal.App.3d 778 [123 Cal.Rptr. 160]), is again before us. Accordingly, our prior opinion is vacated for the reasons set forth below and the State Board of Equalization is directed to grant the refund application of the national bank, as it is exempt from state and local sales taxes pursuant to former 12 United…
2Cases cited5 opinions
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- Diamond National Corp. v. State Board of EqualizationSupreme Court of the United States · 1976
- Decorative Carpets, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1962
- Security-First National Bank v. Franchise Tax BoardCalifornia Supreme Court · 1961
- Diamond National Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1975
3Cited by3 opinions
- Occidental Life Insurance v. State Board of EqualizationCalifornia Court of Appeal · 1982
- Hibernia Bank v. State Board of EqualizationCalifornia Court of Appeal · 1985
- First City Bank v. Franchise Tax BoardCalifornia Court of Appeal · 1977