Legal Opinion
People v. West Publishing Co.
California Supreme Court
Decided April 4, 1950No. S. F. 17970PublishedCited by 30 opinions
1Opinion of the CourtSpence, J.
This action was commenced by the state to enforce the statutory liability of the West Publishing Company, a Minnesota corporation, for use taxes levied as the result of its sale of law books and legal periodicals to California customers during the period of July 1, 1935, to December 31, 1939, inclusive, pursuant to the California Use Tax Act of 1935, as amended. (Stats. 1935, ch. 361, p. 1297, as amended by Stats. 1937, chs. 401, 671, 683, pp. 1327, 1874, 1935, Stats. 1939, ch. 677, p. 2154; Deering’s Gen. Laws, 1937, Act 8495a; now Rev. & Tax. Code, div. 2, pt. 1.) After personal service of…
2Cases cited12 opinions
- Abelleira v. District Court of AppealCalifornia Supreme Court · 1941
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
- General Trading Co. v. State Tax Commission of IowaSupreme Court of the United States · 1944
- Monamotor Oil Co. v. JohnsonSupreme Court of the United States · 1934
- Felt & Tarrant Manufacturing Co. v. GallagherSupreme Court of the United States · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Styne v. StevensCalifornia Supreme Court · 2001
- In Re: Cool Fuel,incorporated,debtor. Cool Fuel, Incorporated, a California Corporation v. Board of Equalization of the State of California,appelleeCourt of Appeals for the Ninth Circuit · 2000
- Capitol Industries-EMI, Inc. v. BennettCourt of Appeals for the Ninth Circuit · 1982
- Bank of America v. State Board of EqualizationCalifornia Court of Appeal · 1962
- People v. Coit Ranch, Inc.California Court of Appeal · 1962
25 more not listed; retrieve them via the Exa API.