Legal Opinion
Diamond National Corp. v. State Board of Equalization
California Court of Appeal
Decided June 24, 1975No. Docket Nos. 35143, 35698PublishedCited by 6 opinions
1Opinion of the Court
Opinion
TAYLOR, P. J
These combined appeals 1 from two actions for refunds of state and local 2 sales taxes paid to the State Board of Equalization in 1968, consolidated for trial on stipulated facts, raise the question of whether, pursuant to Revenue and Taxation Code section 6052, the legal incidence of the California taxes falls on the púrchasing national bank (Crocker), or on the retailer-vendor (Diamond). The parties agree that if the legal incidence of the tax is on Crocker, it is barred by former 12 United States Code section 548. 3 For the reasons set forth below, we have concluded that…
2Cases cited23 opinions
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- United States v. Tax Comm'n of Miss.Supreme Court of the United States · 1975
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
- Gurley v. RhodenSupreme Court of the United States · 1975
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3Cited by6 opinions
- Western States Bankcard Association v. City & County of San FranciscoCalifornia Supreme Court · 1977
- Brodbine v. TorrenceTennessee Supreme Court · 1977
- Occidental Life Insurance v. State Board of EqualizationCalifornia Court of Appeal · 1982
- Diamond National Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1976
- Diamond National Corp. v. State Board of EqualizationSupreme Court of the United States · 1976
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