Legal Opinion
Barnes v. State Board of Equalization
California Court of Appeal
Decided May 1, 1981No. Docket No 19846PublishedCited by 16 opinions
1Opinion of the Court
Opinion
REGAN, Acting P. J.
Plaintiff filed a complaint for declaratory relief and refund of sales and use tax, alleging he had erroneously overpaid such taxes and had filed a claim for a refund from the defendant board, which had been denied. In addition to the allegation of erroneous overpayment, plaintiff alleged that certain statutes and regulations are unconstitutional in that they impose sales and use taxes which unconstitutionally discriminate against the United States and contractors, including plaintiff, who deal with the United States. It was alleged that the board’s denial of the…
2Cases cited9 opinions
- Stockton Theatres, Inc. v. PalermoCalifornia Supreme Court · 1956
- Aronoff v. Franchise Tax BoardCalifornia Supreme Court · 1963
- People v. West Publishing Co.California Supreme Court · 1950
- McHugh v. HowardCalifornia Court of Appeal · 1958
- Tell v. TaylorCalifornia Court of Appeal · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Capitol Industries-EMI, Inc. v. BennettCourt of Appeals for the Ninth Circuit · 1982
- Duffy v. State Board of EqualizationCalifornia Court of Appeal · 1984
- Park 'N Fly of San Francisco, Inc. v. City of South San FranciscoCalifornia Court of Appeal · 1987
- A & M RECORDS, INC. v. State Bd. of EqualizationCalifornia Court of Appeal · 1988
- Atari, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1985
11 more not listed; retrieve them via the Exa API.