Legal Opinion
Alan Van Vliet Enterprises, Inc. v. State Board of Equalization
California Court of Appeal
Decided January 17, 1977No. Civ. No. 48955PublishedCited by 1 opinion
1Opinion of the Court
Opinion
FLEMING, J.
Plaintiff Alan Van Vliet Enterprises, Inc., doing business as American Coin Company, persuaded the trial court that a regulation of defendant California State Board of Equalization (Cal. Admin. Code, tit. 18, reg. 1599) too narrowly defines the transactions which qualify for the statutory exemption from sales and use taxes for commodity transactions in gold and other metal coins. (Rev. & Tax. Code, § 6355.) The board appeals the judgment.
The first subdivision of section 6355 states the tax exemption: “(a) There are exempted from the taxes imposed by this part the gross…
2Cases cited3 opinions
- Henry's Restaurants of Pomona, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1973
- Action Trailer Sales, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1975
- Wilson v. Justice's CourtCalifornia Court of Appeal · 1937
3Cited by1 opinion
- Scotchman's Coin Shop, Inc. v. Administrative Hearing CommissionSupreme Court of Missouri · 1983