Legal Opinion
Coca-Cola Co. v. State Board of Equalization
California Supreme Court
Decided February 9, 1945No. L. A. 18990PublishedCited by 150 opinions
1Opinion of the CourtEdmonds, J.
The Coca-Cola Company, under protest, paid the amount of a sales tax which had been levied against it on account of the purchase of wooden barrels and kegs in which it sold its products. This action followed, and the question presented for decision upon the company’s appeal from an adverse judgment concerns the application of the Retail Sales Act of 1933 (Stats. 1933, ch. 1020; Deering’s Gen. Laws, 1937, 1941 Supp., Act 8493; now Sales and Use Tax Law, Rev. & Tax. Code, div. II, pt. 1) to such transfers.
By the terms of the statute as in effect at the time of the *920transactions in question, a…
2Cases cited12 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Union League Club v. JohnsonCalifornia Supreme Court · 1941
- Federal Communications Commission v. Columbia Broadcasting System of California, Inc.Supreme Court of the United States · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by150 opinions
- Dyna-Med, Inc. v. Fair Employment & Housing CommissionCalifornia Supreme Court · 1987
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- People ex rel. Lungren v. Superior CourtCalifornia Supreme Court · 1996
- Industrial Welfare Commission v. Superior CourtCalifornia Supreme Court · 1980
- Gay v. Canada Dry Bottling Co. of FloridaSupreme Court of Florida · 1952
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