Legal Opinion
Bank of America v. State Board of Equalization
California Court of Appeal
Decided November 20, 1962No. Civ. 20120PublishedCited by 36 opinions
1Opinion of the CourtMolinari, J.
This is an appeal from a judgment in favor of the respondent (hereinafter referred to as the State) in an action by the appellant (hereinafter referred to as the Bank) for the recovery of $41,401.11, with interest, charged to and collected from the Bank by the State as use tax for the period from April 1, 1952, to March 31, 1955. The taxes involved were based upon purchases of specially printed checks by depositors of the Bank which taxes were charged against the Bank on the ground that the Bank was required to collect use taxes from the purchasers, and having failed to do so, became liable…
2Cases cited46 opinions
- Abelleira v. District Court of AppealCalifornia Supreme Court · 1941
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
41 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Jimmy Swaggart Ministries v. Board of Equalization of CaliforniaSupreme Court of the United States · 1990
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- Loeffler v. Target CorporationCalifornia Supreme Court · 2014
- Rivera v. City of FresnoCalifornia Supreme Court · 1971
- Jacks v. City of Santa BarbaraCalifornia Supreme Court · 2017
31 more not listed; retrieve them via the Exa API.