Legal Opinion
Albers v. State Board of Equalization
California Court of Appeal
Decided October 18, 1965No. Civ. 22603PublishedCited by 10 opinions
1Opinion of the CourtAgee, J.
The lower court ordered defendant Board of Equalization to refund $55.57 to plaintiff, paid by him as sales tax on transactions of the type described below. The board appeals.
The facts are not in dispute and the sole issue is whether such transactions are taxable as sales of tangible personal property within the meaning of the California Sales and Use Tax Law. (Rev. & Tax. Code, § 6001 et seq.)
Plaintiff is a self-employed commercial draftsman who maintains his own office. He makes detailed drawings for architects, engineers and business firms based upon specifications and other data furnished…
2Cases cited6 opinions
- Oliver v. the Swiss Club TellCalifornia Court of Appeal · 1963
- Thompson v. Guyer-HaysCalifornia Court of Appeal · 1962
- District of Columbia v. Norwood Studios, Inc.Court of Appeals for the D.C. Circuit · 1964
- People v. GrazerCalifornia Court of Appeal · 1956
- Glushak v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1958
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Twomey v. Mitchum, Jones & Templeton, Inc.California Court of Appeal · 1968
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- Simplicity Pattern Co. v. State Board of EqualizationCalifornia Supreme Court · 1980
- Evco v. JonesNew Mexico Court of Appeals · 1970
5 more not listed; retrieve them via the Exa API.