Legal Opinion
General Electric Co. v. State Board of Equalization
California Court of Appeal
Decided May 19, 1952No. Civ. 15115PublishedCited by 5 opinions
1Opinion of the Court
; PETERS, P, J.
The question involved in this ease is whether the manufacturer-installer of a 521-ton turbine generator unit, which upon installation became an improvement to. the real property of the buyer, is taxable under the Sales and Use Tax Law (Rev. & Tax. Code, §§ 6001-7176) as a seller at retail, or as a consumer of the parts and materials of which the generator was composed. The State Board of Equalization ruled that such manufacturer-installer sold the generator as • tangible personal property at retail, and taxed the transaction as such. It denied a claim for refund. This action…
2Cases cited13 opinions
- Continental Baking Co. v. WoodringSupreme Court of the United States · 1932
- Louisville & Nashville Railroad v. Barber Asphalt Paving Co.Supreme Court of the United States · 1905
- Dominion Hotel, Inc. v. ArizonaSupreme Court of the United States · 1919
- San Diego Trust & Savings Bank v. County of San DiegoCalifornia Supreme Court · 1940
- Trabue Pittman Corp. v. County of Los AngelesCalifornia Supreme Court · 1946
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3Cited by5 opinions
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963
- Gen. Elec. Co. v. State Bd. of EqualizationCalifornia Court of Appeal · 1952
- Comptroller of Treasury v. American Can Co.Court of Appeals of Maryland · 2001
- Standard Oil Co. v. State Board of EqualizationCalifornia Court of Appeal · 1965
- Union Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1963