Legal Opinion

Santa Fe Transportation Co. v. State Board of Equalization

California Supreme Court

Decided February 6, 1959No. L. A. 24769PublishedCited by 30 opinions

1Opinion of the CourtCarter, J.

Plaintiff, Santa Fe Transportation Company, a corporation, hereinafter referred to as plaintiff, or the transportation company, brought this action against the State Board of Equalization for a refund of taxes paid under protest. 1

*532Plaintiff transportation company is a wholly owned subsidiary of the Atchison, Topeka and Santa Fe Railway Company. Under an agreement executed in July, 1937 between the transportation company and the railway company, the plaintiff agreed to transport tangible personal property in less than carload lots moving on the railway’s bills of lading. Under another…

2Cases cited8 opinions

  1. Miller v. McColganCalifornia Supreme Court · 1941
  2. Cypress Lawn Cemetery Ass'n v. City & County of San FranciscoCalifornia Supreme Court · 1931
  3. Bekins Van Lines, Inc. v. JohnsonCalifornia Supreme Court · 1942
  4. In Re BushCalifornia Supreme Court · 1936
  5. Bay Cities Transportation Co. v. JohnsonCalifornia Supreme Court · 1937

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3Cited by30 opinions

  1. Pacific Motor Transport Co. v. State Board of EqualizationCalifornia Court of Appeal · 1972
  2. Kaiser Steel Corp. v. County of SolanoCalifornia Court of Appeal · 1979
  3. Magan Medical Clinic v. Cal. State Bd. of Med. ExaminersCalifornia Court of Appeal · 1967
  4. Standard Oil Co. v. State Board of EqualizationCalifornia Court of Appeal · 1974
  5. Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990

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