Legal Opinion
Atchison, Topeka & Santa Fe Railway Co. v. State Board of Equalization
California Court of Appeal
Decided February 24, 1956No. Civ. 16524PublishedCited by 14 opinions
1Opinion of the CourtPeters, P. J.
The plaintiff brought this action to secure a refund of $32,348.90 in use taxes and $9,129.86 interest paid by it under protest on 17 switch engines claimed by plaintiff to be exempt from the tax. The ease was submitted to the trial court upon a written stipulation of facts. Judgment was entered in favor of defendants. Plaintiff appeals.
The question presented is whether or not the transactions about to be described were subject to the use tax. (Rev. & Tax. Code, §§ 6201-6246.)
The plaintiff is a Kansas corporation qualified to do business in California. It operates a railroad which transports…
2Cases cited24 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
- Helson & Randolph v. KentuckySupreme Court of the United States · 1929
- Curry v. United StatesSupreme Court of the United States · 1941
19 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- Bank of America v. State Board of EqualizationCalifornia Court of Appeal · 1962
- Darr v. Lone Star Industries, Inc.California Court of Appeal · 1979
- Flying Tiger Line, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1958
- Chicago, Burlington & Quincy Railroad v. Iowa State Tax CommissionSupreme Court of Iowa · 1966
9 more not listed; retrieve them via the Exa API.