Legal Opinion
De Aryan v. Akers
California Supreme Court
Decided February 28, 1939No. L. A. 16631PublishedCited by 27 opinions
1Opinion of the CourtShenk, J.
This is an appeal from a judgment in favor of the defendant in an action to recover one cent, which had been paid by the plaintiff to the defendant pursuant to the Retail Sales Tax Act' (Stats. 1933, p. 2599, as amended), and allegedly so paid under protest.
The defendant sold printing supplies, including cardboard, at retail, and was therefore a “retailer” as that term is *783defined by the act. By the transaction the plaintiff purchased cardboard from the defendant for which the defendant charged him and for which he paid fifteen cents plus one cent on account of the sales tax requirement. At…
2Cases cited6 opinions
- Western Lithograph Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
- National Ice & Cold Storage Co. v. Pacific Fruit Express Co.California Supreme Court · 1938
- Doby v. State Tax CommissionSupreme Court of Alabama · 1937
- City of Covington v. State Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1934
- Long v. Roberts & SonSupreme Court of Alabama · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Gaulden v. KirkSupreme Court of Florida · 1950
- Ainsworth v. BryantCalifornia Supreme Court · 1949
- Javor v. State Board of EqualizationCalifornia Supreme Court · 1974
- Decorative Carpets, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1962
- State Tax Commission v. Quebedeaux ChevroletArizona Supreme Court · 1951
22 more not listed; retrieve them via the Exa API.