Legal Opinion

Western Lithograph Co. v. State Board of Equalization

California Supreme Court

Decided April 19, 1938No. S. F. 15914PublishedCited by 83 opinions

1Opinion of the CourtShenk, J.

The petitioner Western Lithograph Company, filed with the State Board of Equalization a claim for refund of sales taxes imposed pursuant to the Retail Sales Tax Act (Stats. 1933, p. 2599, as amended Stats. 1935, pp. 1225,1252, 1256), amounting to $356.05 and theretofore paid by it. The claim was rejected and this proceeding was brought to compel the allowance and payment of the claim.

During the first quarter of 1937 the petitioner sold tangible personal property to Bank of America National Trust and Savings Association for use in this state at a total purchase price of $11,868.33. It included…

2Cases cited24 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
  3. James v. Dravo Contracting Co.Supreme Court of the United States · 1937
  4. Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
  5. Davis v. Elmira Savings BankSupreme Court of the United States · 1896

19 more not listed; retrieve them via the Exa API.

3Cited by83 opinions

  1. DiGenova v. State Board of EducationCalifornia Supreme Court · 1962
  2. People v. HallnerCalifornia Supreme Court · 1954
  3. Gaulden v. KirkSupreme Court of Florida · 1950
  4. Worthley v. WorthleyCalifornia Supreme Court · 1955
  5. Jacks v. City of Santa BarbaraCalifornia Supreme Court · 2017

78 more not listed; retrieve them via the Exa API.

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