Legal Opinion
Southern Pacific Equipment Co. v. State Board of Equalization
California Court of Appeal
Decided March 29, 1971No. Civ. 28401PublishedCited by 8 opinions
1Opinion of the Court
Opinion
DAVID, J. *
Plaintiff appeals from a judgment entered following nonjury trial denying relief upon its complaint to recover sales taxes paid under protest to defendant State Board of Equalization (hereafter “Board”).
The case was tried upon a stipulation of facts which may be summarized as follows: Appellant is a wholly owned subsidiary of Southern Pacific Company (“SPCo.”), a common carrier by railroad operating in California, Oregon, Nevada, Utah and four other states. Appellant was organized to acquire railroad rolling stock and equipment for SPCo. It shares common facilities at…
2Cases cited8 opinions
- Standard Oil Co. v. JohnsonCalifornia Supreme Court · 1944
- Shell Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1966
- Standard Oil Co. v. JohnsonCalifornia Court of Appeal · 1942
- Montgomery Ward & Co. v. State Board of EqualizationCalifornia Court of Appeal · 1969
- Phillips v. CaliforniaSupreme Court of the United States · 1967
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- People v. BurnettCalifornia Court of Appeal · 1987
- Engs Motor Truck Co. v. State Board of EqualizationCalifornia Court of Appeal · 1987
- Consolidated Accessories Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 1984
- Cambell Industries v. State Board of EqualizationCalifornia Court of Appeal · 1985
- Canteen Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1985
3 more not listed; retrieve them via the Exa API.