Legal Opinion
Hotel Del Coronado Corp. v. State Board of Equalization
California Court of Appeal
Decided February 24, 1971No. Civ. 36434PublishedCited by 8 opinions
1Opinion of the Court
Opinion
FRAMPTON, J. *
Preliminary Statement
The action below was brought by appellant Hotel Del Coronado (hereinafter Hotel) for a refund of sales tax imposed upon the sale by it of hotel furniture and fixtures, and other items of tangible personal property to HDC Company. The sales tax was assessed against, and was paid by Hotel. The only issue presented is whether the items sold by Hotel to HDC Company were subject to the sales tax applicable to retail sales. Judgment was rendered against Hotel and in favor of the State Board of Equalization (hereafter Board). Hotel has appealed from the…
2Cases cited7 opinions
- Santa Fe Transportation Co. v. State Board of EqualizationCalifornia Supreme Court · 1959
- Northwestern Pacific Railroad v. State Board of EqualizationCalifornia Supreme Court · 1943
- Market St. Ry. Co. v. Cal. St. Bd. Equal.California Court of Appeal · 1955
- Alalunga Sport Fishers, Inc. v. County of San DiegoCalifornia Court of Appeal · 1967
- Sutter Packing Co. v. State Board of EqualizationCalifornia Court of Appeal · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Ontario Community Foundation, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1984
- American Hospital Supply Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1985
- MCI Commc'ns Servs., Inc. v. Cal. Dep't of Tax & Fee Admin., California Court of Appeal, 5th District2018
- Capitol Records, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1984
- Touche Ross & Co. v. State Board of EqualizationCalifornia Court of Appeal · 1988
3 more not listed; retrieve them via the Exa API.