Legal Opinion

Eisenberg's White House, Inc. v. State Board of Equalization

California Court of Appeal

Decided December 4, 1945No. Civ. 14916PublishedCited by 8 opinions

1Opinion of the CourtMcCOMB, J.

From a judgment in favor of defendants after trial before the court without a jury in an action to recover a retail sales tax paid under protest, plaintiff appeals.

The stipulated facts are these:

Plaintiff at all times herein mentioned was engaged in the retail business of men’s and boys’ clothing and supplies in the city of Santa Barbara. Prom April 1, 1940, to March 31, 1943, plaintiff used in connection with and as a part of its retail business the “Sperry & Hutchinson Co-operative Discount System”. This trading stamp system was maintained and advertised by plaintiff under a written…

2Cases cited6 opinions

  1. Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
  2. Whitcomb Hotel, Inc. v. California Employment CommissionCalifornia Supreme Court · 1944
  3. Tanner v. LittleSupreme Court of the United States · 1916
  4. Ex Parte DrexelCalifornia Supreme Court · 1905
  5. Weco Products Co. v. Mid-City Cut Rate Drug StoresCalifornia Court of Appeal · 1942

1 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Sav-On Drugs, Inc. v. Superior CourtCalifornia Supreme Court · 1975
  2. State Tax Commission v. Ryan-Evans Drug StoresArizona Supreme Court · 1960
  3. Benner Tea Company v. Iowa State Tax CommissionSupreme Court of Iowa · 1961
  4. A. W. Cullum & Co. v. CalvertCourt of Appeals of Texas · 1970
  5. Botney v. Sperry & Hutchinson Co.California Court of Appeal · 1976

3 more not listed; retrieve them via the Exa API.

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