Legal Opinion
Marchica v. State Board of Equalization
California Court of Appeal
Decided November 14, 1951No. Civ. 18334PublishedCited by 13 opinions
1Opinion of the Court
VALLÉE, J.
Appeal by plaintiff from a judgment of dismissal entered pursuant to an order granting a motion for nonsuit in an action for refund of sales taxes, interest, and penalties.
Plaintiff, a retailer, filed sales tax returns when due with defendant for each taxable period from February 1, 1937, to June 30, 1947, and paid the amounts shown by the returns when due.
December 20, 1947, defendant, pursuant to sections 6481-6487 of the Revenue and Taxation Code, determined a deficiency and mailed to plaintiff a notice of the deficiency determination that additional taxes were due for each…
2Cases cited28 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Davis Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
23 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Kneeland v. Ethicon Suture Laboratories, Inc.California Court of Appeal · 1953
- Paine v. State Board of EqualizationCalifornia Court of Appeal · 1982
- Szabo Food Service, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1975
- Tenneco West, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 1991
- Chula Vista Electric Co. v. State Board of EqualizationCalifornia Court of Appeal · 1975
8 more not listed; retrieve them via the Exa API.