Atari, Inc. v. State Board of Equalization
California Court of Appeal
[Opinion certified for partial publication.*]
1Opinion of the Court
Opinion
EVANS, Acting P. J.
Plaintiff (Atari) brought an action for recovery of sales and use taxes, and was awarded a partial refund. Atari appeals from that portion of the judgment holding it liable for a use tax on the consumption of catalogs used to promote its product. Defendant State Board of Equalization (Board) cross-appeals from that portion of the judgment holding that neither royalties paid by plaintiff to the designer of a pinball machine nor royalties paid for the acquisition of “master tapes” were subject to taxation. Board also contends the trial court erred in refusing to allow…
2Cases cited8 opinions
- Foreman & Clark Corp. v. FallonCalifornia Supreme Court · 1971
- King v. State Board of EqualizationCalifornia Court of Appeal · 1972
- Chodos v. Insurance Co. of North AmericaCalifornia Court of Appeal · 1981
- Duffy v. State Board of EqualizationCalifornia Court of Appeal · 1984
- Harvard Investment Co. v. Gap Stores, Inc.California Court of Appeal · 1984
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Jimmy Swaggart Ministries v. Board of Equalization of CaliforniaSupreme Court of the United States · 1990
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- Stephens v. Coldwell Banker Commercial Group, Inc.California Court of Appeal · 1988
- City of Coachella v. Riverside County Airport Land Use CommissionCalifornia Court of Appeal · 1989
- Beatrice Co. v. State Board of EqualizationCalifornia Supreme Court · 1993
8 more not listed; retrieve them via the Exa API.