Legal Opinion
Overly Manufacturing Co. v. State Board of Equalization
California Court of Appeal
Decided April 7, 1961No. Civ. 24650PublishedCited by 12 opinions
1Opinion of the Court
VALLÉE, J.
Appeal by plaintiff from the part of a judgment which denied a refund of state sales taxes.
During the period from January 1, 1954, through September 30, 1956, plaintiff was engaged in the business of manufacturing specialty items consisting of steel doors, door frames, and inside window frames. It was licensed as a construction contractor and also licensed by the State Board of Equalization as a seller and retailer of tangible personal property. It reported to the latter on a quarterly basis its gross receipts and the self-assessed tax thereon, and paid the same. The board conducted…
2Cases cited6 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Western Lithograph Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
- Everly v. CreechCalifornia Court of Appeal · 1956
- Levine v. State Board of EqualizationCalifornia Court of Appeal · 1956
- Greenblatt v. State Board of EqualizationCalifornia Court of Appeal · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- King v. State Board of EqualizationCalifornia Court of Appeal · 1972
- Lucent Technologies, Inc. v. Board of EqualizationCalifornia Court of Appeal · 2015
- Dell, Inc. v. Superior CourtCalifornia Court of Appeal · 2008
- Standard Oil Co. v. State Board of EqualizationCalifornia Court of Appeal · 1965
- City of Fontana v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2017
7 more not listed; retrieve them via the Exa API.