Legal Opinion
Capitol Records, Inc. v. State Board of Equalization
California Court of Appeal
Decided July 24, 1984No. Civ. 21260PublishedCited by 11 opinions
1Opinion of the Court
Opinion
SIMS, J.
In this case, we hold, among other things, that the State Board of Equalization (Board) properly imposed use tax on plaintiff’s acquisition of master sound tapes, made by independent producers and used in the production of phonograph records, even though the Board did not impose tax on the acquisition by major movie studios of movies made by independent film producers and also useful in the production of phonograph records.
Factual and Procedural Background
Plaintiff Capitol Records Inc. (Capitol) appeals from a portion of a judgment entered after the court found the Board…
2Cases cited47 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Morey v. DoudSupreme Court of the United States · 1957
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3Cited by11 opinions
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- Lucent Technologies, Inc. v. Board of EqualizationCalifornia Court of Appeal · 2015
- Navistar International Transportation Corp. v. State Board of EqualizationCalifornia Supreme Court · 1994
- A & M RECORDS, INC. v. State Bd. of EqualizationCalifornia Court of Appeal · 1988
- Microsoft Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 2012
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