Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Sales And Use Tax Law

TABLE OF CASES


A    B    C    D    E    F    G    H    I    J    K    L    M    N    O    P    Q    R    S    T    U    V    W    Y

A

A & M Records, Inc. v. State Board of Equalization (1988) 204 Cal.App.3d 358. . . . . . . 6006, . . . 6362.5

A. S. Schulman Electric Co. v. State Board of Equalization (1975) 49 Cal.App.3d 180 . . . . . . 6016.5

Action Trailer Sales, Inc. v. State Board of Equalization (1975) 54 Cal.App.3d 125 . . . . . . 6006

Aerospace Corporation v. State Board of Equalization (1990) 218 Cal.App.3d 1300 . . . . . . 6381

Agnew v. State Board of Equalization (1999) 21 Cal.4th 310 . . . . . . 6931

Agnew v. State Board of Equalization (2005) 134 Cal.App.4th 899 . . . . . . 7156

Agua Caliente v. Hardin (2000) 223 F.3d 1041 . . . . . . 6931

Aircraft Tank Service, Inc. v. State Board of Equalization (1964) 224 Cal.App.2d 582 . . . . . . 6006, . . . 6012

Alan Van Vliet Enterprises, Inc. v. State Board of Equalization (1977)
65 Cal.App.3d 964 . . . . . . 6355

Alaska Packers Ass'n. v. State of California (1955) 136 Cal.App.2d 586 . . . . . . 6352

Albers v. State Board of Equalization (1965) 237 Cal.App.2d 494, cert. denied (1966) 383 U.S. 960 . . . . . . 6006

American Airlines v. State Board of Equalization (1963) 216 Cal.App.2d 180 . . . 6009.1

American Distilling Co. v. State Board of Equalization (1942) 55 Cal.App.2d 799 . . . 6007

American Fidelity Fire Insurance Co. v. State Board of Equalization (1973) 34 Cal.App.3d 51, cert. denied (1974) 415 U.S. 990 . . . 6701

American Hospital Supply Corp. v. State Board of Equalization (1985) 169 Cal.App.3d 1088 . . . 6363.6 , . . . 7051

Anders v. State Board of Equalization (1947) 82 Cal.App.2d 88 . . . 6012

Artisan Woodworkers, In re (Ward v. Board of Equalization) (9th Cir. 2000) 204 F3d 888 . . . 6591

Asher v. Johnson (1938) 26 Cal.App.2d 403 . . . 6931

Associated Beverage Company, Inc. v. State Board of Equalization (1990) 224 Cal.App.3d 192 . . . 6015 , . . . 6364

Atari, Inc. v. State Board of Equalization (1985) 170 Cal.App.3d 665 . . . 6007 , . . . 6932

Atchison, Topeka and Santa Fe Railway Co. v. State Board of Equalization (1955)
131 Cal.App.2d 677 . . . 6008 , . . . 6009.1 , . . . 6352

Atchison, Topeka and Santa Fe Railway Co. v. State Board of Equalization (1956)
139 Cal.App.2d 411 . . . 6201 , . . . 6352

Automatic Canteen Co. v. State Board of Equalization (1965) 238 Cal.App.2d 372 . . . 6007

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B

Bank of America v. State Board of Equalization (1962) 209 Cal.App.2d 780 . . . 6013 , . . . 6015 , . . . 6203

Banken v. State Board of Equalization (1947) 79 Cal.App.2d 572 . . . 6006

Bar Master, Inc. v. State Board of Equalization (1976) 65 Cal.App.3d 408 . . . 6006.3

Barnes v. State Board of Equalization (1981) 118 Cal.App.3d 994 . . . 6932

Beatrice Co. v. State Board of Equalization (1993) 6 Cal.4th 767 . . . 6006

Beeline Fashions, Inc. v. State Board of Equalization (1976) 56 Cal.App.3d 389 . . . 6011

Beneficial Standard Life Ins. Co. v. State Board of Equalization (1962) 199 Cal.App.2d 18 . . . 6203 , . . . 6352

Bigsby v. Johnson (1941) 18 Cal.2d 860 6051

Borders Online, LLC v. State Board of Equalization (2005) 129 Cal.App.4th 1179 . . . 6203

Boteler; State Board of Equalization v. (9th Cir. 1942) 131 F.2d 386 . . . 6015

Botney v. Sperry & Hutchinson Co. (1976) 55 Cal.App.3d 49 . . . 6012

Brandtjen & Kluge v. Fincher (1941) 44 Cal.App.2d Supp. 939 . . . 6203

Buckles; People v. (1943) 57 Cal.App.2d 76 6481, 6812

Burroughs Corp. v. State Board of Equalization (1984) 153 Cal.App.3d 1152 . . . 6009

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C

C. R. Fedrick, Inc. v. State Board of Equalization (1974) 38 Cal.App.3d 385,
cert. denied (1975) 419 U.S. 1120 . . . 6007.5 , . . . 6384

C. R. Fedrick, Inc. v. State Board of Equalization (1988) 204 Cal.App.3d 252 . . . 6384

California Institute of Technology v. Johnson (1942) 55 Cal.App.2d 856 . . . 6352

California State Board of Equalization v. see name of defendant

Cal-Metal Corp. v. State Board of Equalization (1984) 161 Cal.App.3d 759 . . . 6006

Campbell Industries v. State Board of Equalization (1985) 167 Cal.App.3d 863 . . . 6368

Canteen Corp. v. State Board of Equalization (1985) 174 Cal.App.3d 952 6359.4 , . . . 6364

Capitol Records, Inc. v. State Board of Equalization (1984) 158 Cal.App.3d 582 . . . 6006.3 , . . . 6362.5

Carleton; State Board of Equalization v. (1990) 223 Cal.App.3d 1607 . . . 6701

Casey v. Bonelli (1949) 93 Cal.App.2d 253 . . . 6931

Cedars-Sinai Medical Center v. State Board of Equalization (1984) 162 Cal.App.3d 1182 . . . 6006

Century Geophysical Corp. v. California Board of Equalization (9th Cir. 1977) 564 F.2d 342 . . . 6812

Chahine v. State Board of Equalization (1990) 222 Cal.App.3d 485 . . . 6902

Chapman Chinchilla Sales Co. v. Johnson (1942) 49 Cal.App.2d 195 . . . 6007

Chemed Corp. v. State Board of Equalization (1987) 192 Cal.App.3d 967 . . . 6006.5

Chevron U.S.A. Inc. v. State Board of Equalization (1997) 53 Cal.App.4th 289 . . . 6396

Chicago Bridge and Iron Co. v. Johnson (1941) 19 Cal.2d 162 . . . 6352

Chula Vista Electric Co. v. State Board of Equalization (1975) 53 Cal.App.3d 445 . . . 6016.5 , . . . 6381 , . . . 6384

City of Gilroy v. State Board of Equalization (1989) 212 Cal.App.3d 589 . . . 6016

City of San Joaquin v. State Board of Equalization (1970) 9 Cal.App.3d 365 . . . 6006

Clary v. Basalt Rock Co. (1950) 99 Cal.App.2d 458 . . . 6051 , . . . 6053

Clauson; People v. (1964) 231 Cal.App.2d 374 . . . 6711

Coast Elevator Co. v. State Board of Equalization (1975) 44 Cal.App.3d 576 . . . 6006

Coast Elevator Co. v. State Board of Equalization (1986) 186 Cal.App.3d 206 . . . 6011

Coast Radio Products; California State Board of Equalization v. (9th Cir. 1955) 228 F.2d 520 . . . 7051

Coca-Cola Co. v. State Board of Equalization (1945) 25 Cal.2d 918 . . . 6364

Continental Water Conditioning of the Bay Area, Inc. v. State Board of Equalization (1989)
207 Cal.App.3d 783 . . . 6006

Corbett v. Printers and Publishers Corp., Ltd. (9th Cir. 1942) 127 F.2d 195 . . . 6931

County of Sonoma v. State Board of Equalization (1987) 195 Cal.App.3d 982 . . . 6353

Culligan Water Conditioning v. State Board of Equalization (1976) 17 Cal.3d 86 . . . 6006.3 , . . . 7051

Current, Inc. v. State Board of Equalization (1994) 24 Cal.App.4th 382 . . . 6203

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D

Davis Wire Corp. v. State Board of Equalization (1976) 17 Cal.3d 761 . . . 6006.5 , . . . 6014 , . . . 6015 , . . . 6019

De Aryan v. Akers (1939) 12 Cal.2d 781, cert. denied (1939) 308 U.S. 581 . . . 6053

Debtor Reorganizers, Inc. v. State Board of Equalization (1976) 58 Cal.App.3d 691 . . . 6005 , . . . 6015 , . . . 6201

Decorative Carpets, Inc. v. State Board of Equalization (1962) 58 Cal.2d 252 . . . 6054.5 , . . . 6901

Dell, Inc. v. Superior Court (2008) 159 Cal.App.4th 911 . . . 6012

Delta Air Lines, Inc. v. State Board of Equalization (1989) 214 Cal.App.3d 518 . . . 6385

Diamond National Corp. v. State Board of Equalization (1976) 425 U.S. 268 (47 L.Ed.2d 780) . . . 6051

Diamond National Corp. v. State Board of Equalization (1976) 60 Cal.App.3d 283 on remand from
425 U.S. 268 . . . 6052

Diebold, Inc. v. State Board of Equalization (1959) 168 Cal.App.2d 628 . . . 6051 , . . . 6352

Direct Marketing Association, Inc. v. Bennett (9th Cir. 1990) 916 F.2d 1451 . . . 6203

Douglas Aircraft Co., Inc. v. Johnson (1939) 13 Cal.2d 545 . . . 6201

Duffy v. State Board of Equalization (1984) 152 Cal.App.3d 1156 . . . 6006 , . . . 6932

Durkin v. Durkin (1955) 133 Cal.App.2d 283 . . . 6756

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E

Eisenberg's White House, Inc. v. State Board of Equalization (1945) 72 Cal.App.2d 8 . . . 6012

Engs Motor Truck Co. v. State Board of Equalization (1987) 189 Cal.App.3d 1458 . . . 6396 , . . . 6421

Estate of: see name of party

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F

Felt & Tarrant Manufacturing Co. v. Gallagher (1939) 306 U.S. 62 . . . 6201 , . . . 6203

Fischbach & Moore, Inc. v. State Board of Equalization (1981) 117 Cal.App.3d 627 . . . 6381

Flying Tiger Line Inc. v. State Board of Equalization (1958) 157 Cal.App.2d 85 . . . 6352 , . . . 6366

Framingham Acceptance Corp. v. State Board of Equalization (1987) 191 Cal.App.3d 461 . . . 6006

Frito Co. v. State Board of Equalization (1961) 192 Cal.App.2d 331 6015

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G

Gabriel; People v. (1943) 57 Cal.App.2d 788 . . . 6812

Garg; People v. (1993) 16 Cal.App.4th 357 . . . 6711

Garg v. State Board of Equalization (1997) 53 Cal.App.4th 199 . . . 7156

Garrett Corp. v. State Board of Equalization (1961) 189 Cal.App.2d 504 . . . 6366

General Business Systems, Inc. v. State Board of Equalization (1984) 162 Cal.App.3d 50 . . . 6010.9

General Electric Co. v. State Board of Equalization (1952) 111 Cal.App.2d 180 . . . 6006 , . . . 6015

Glass-Tite Industries, Inc. v. State Board of Equalization (1968) 266 Cal.App.2d 691 . . . 6006.5 , . . . 6014

Goggin; California State Board of Equalization v. (9th Cir. 1951) 191 F.2d 726,
cert. denied (1952) 342 U.S. 909 . . . 6005 , . . . 6015

Goggin; California State Board of Equalization v. (9th Cir. 1957) 245 F.2d 44, cert. denied (1957) 353 U.S. 961 . . . 6201

Goggin; State Board of Equalization v. (9th Cir. 1950) 183 F.2d 489, cert. denied (1950) 340 U.S. 891 . . . 6511 , . . . 6565

Good Humor Co. v. State Board of Equalization (1957) 152 Cal.App.2d 873 . . . 6007 , . . . 6364

Good Sheperd Lutheran Home v. State Board of Equalization (1983) 139 Cal.App.3d 876 . . . 6375

Gough Industries v. Rothman (9th Cir. 1971) 446 F.2d 536; cert. denied (1972) 405 U.S. 916 . . . 6055 , . . . 6591

Gough Industries, Inc. v. State Board of Equalization (1959) 51 Cal.2d 746, cert. denied (1959)
359 U.S. 1011 . . . 6352

Graham Brothers, Inc. v. City of Los Angeles (1935) 6 Cal.App.2d 203 . . . 6051

Grazer; People v. (1956) 138 Cal.App.2d 274 . . . 6006

Great American Ins. Co.; People v. (1963) 222 Cal.App.2d 552 . . . 6701

Greenblatt v. State Board of Equalization (1957) 148 Cal.App.2d 619 . . . 6015

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H

H. J. Heinz Co. v. State Board of Equalization (1962) 209 Cal.App.2d 1 . . . 6009.1 , . . . 6364

H-R Truck & Equipment Co. v. State Board of Equalization (1958) 166 Cal.App.2d 378 . . . 6385

Hart's Drive-In Corp. v. State Board of Equalization (1956) 145 Cal.App.2d 657 . . . 6359

Hawley v. Johnson (1943) 58 Cal.App.2d 232 . . . 6012

Hayward Building Material Co. v. State Board of Equalization (1958) 164 Cal.App.2d 607 . . . 6015

Helms Bakeries v. State Board of Equalization (1942) 53 Cal.App.2d 417 . . . 6931

Herbert's of Los Angeles; People v. (1935) 3 Cal.App.2d 482 . . . 6051

Henry's Restaurants of Pomona, Inc. v. State Board of Equalization (1973) 30 Cal.App.3d 1009 . . . 6359

Hibernia Bank v. State Board of Equalization (1985) 166 Cal.App.3d 393 . . . 6051

Hochwender; People v. (1942) 20 Cal.2d 181 . . . 6051 , . . . 6711

Holland Furnace Co. v. State Board of Equalization (1960) 177 Cal.App.2d 672 . . . 6902

Home Owner's Loan Corporation v. Hansen (1940) 38 Cal.App.2d 748 . . . 6738

Honeywell, Inc. v. State Board of Equalization (1975) 48 Cal.App.3d 897 . . . 6006 , . . . 6007 , . . . 6934

Honeywell, Inc. v. State Board of Equalization (1982) 128 Cal.App.3d 739 . . . 6011 , . . . 6091

Honeywell, Inc. v. State Board of Equalization (1975) 48 Cal.App.3d 907 . . . 6006 , . . . 6015 , . . . 6384 , . . . 6931 , . . . 7051

Hotel Del Coronado Corp. v. State Board of Equalization (1971) 15 Cal.App.3d 612 . . . 6006.5

Howell, In re (9th Cir. 1984) 731 F.2d 624, cert. denied (1984) 469 U.S. 933 . . . 6384

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I

Imperial County; People v. (1946) 76 Cal.App.2d 572 . . . 6013 , . . . 6051 , . . . 6202 , . . . 6352

In re: see name of party

Independent Iron Works, Inc. v. State Board of Equalization (1959) 167 Cal.App.2d 318 . . . 6484

Industrial Asphalt, Inc. v. State Board of Equalization (1992) 5 Cal.App.4th 1237 . . . 6006 , . . . 6006.5

Institute in Basic Youth Conflicts, Inc. v. State Board of Equalization (1985) 166 Cal.App.3d 1093 . . . 6352

Intellidata, Inc. v. State Board of Equalization (1983) 139 Cal.App.3d 594 . . . 6006

International Business Machines v. State Board of Equalization (1980) 26 Cal.3d 923 . . . 6006

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J

Jacobs, Estate of: (1943) 61 Cal.App.2d 152 . . . 6756

Javor v. State Board of Equalization (1974) 12 Cal.3d 790 . . . 6054.5 , . . . 6901

Javor v. State Board of Equalization (1977) 73 Cal.App.3d 939 . . . 6901 , . . . 6902 , . . . 6935

Jerron West, Inc. v. California State Board of Equalization (9th Cir. 1997) 129 F.3d 1334 . . . 6931

Jimmy Swaggart Ministries v. Board of Equalization of California (1990) 493 U.S. 378; 107 L.Ed.2d 796 . . . 6352

Jordan v. Department of Motor Vehicles (1999) Cal.App.4th . . . 6262

Jordan et al. v. Department of Motor Vehicles et al. (2002) 100 Cal.App.4th 431 . . . 6909

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K

Kamp v. Johnson (1940) 15 Cal.2d 187 . . . 6015

Kaiser Steel Corporation v. State Board of Equalization (1979) 24 Cal.3d 188 . . . 6007

King v. State Board of Equalization (1972) 22 Cal.App.3d 1006 . . . 6016.5

Kirk v. Johnson (1940) 37 Cal.App.2d 224 . . . 6007

Knudsen Dairy Products Co. v. State Board of Equalization (1970) 12 Cal.App.3d 47 . . . 6812

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L

L.A.J., Inc. v. State Board of Equalization (1974) 38 Cal.App.3d 549 . . . 6012

Ladd v. State Board of Equalization (1973) 31 Cal.App.3d 35 . . . 6006

Levine v. State Board of Equalization (1956) 142 Cal.App.2d 760 . . . 6009.1, . . . 6094, . . . 6352

Livingston Rock and Gravel Co., Inc. v. De Salvo (1955) 136 Cal.App.2d 156 . . . 6051, . . . 6053

Lockheed Aircraft Corp. v. State Board of Equalization (1978) 81 Cal.App.3d 257 . . . 6007, . . . 6009, . . . 6244, . . . 6381

Los Angeles City High School District v. State Board of Equalization (1945) 71 Cal.App.2d 486 . . . 6005, . . . 6013

Los Angeles Lumber Products Co., Ltd. In re (S.D. Cal. 1942) 45 F.Supp. 77 . . . 6356

Luer Packing Co. v. State Board of Equalization (1950) 101 Cal.App.2d 99 . . . 6359, . . . 6364

Lykes Bros. Steamship Co., Inc. v. State Board of Equalization (1994) 23 Cal.App.4th 1421 . . . 6385

Lyon Metal Products, Inc. v. State Board of Equalization (1997) 58 Cal.App.4th 906,
cert. denied (1998) 524 U.S. 916; 141 L.Ed.2d 158 . . . 6007, . . . 6091

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M

M. G. West Co. v. Johnson (1937) 20 Cal.App.2d 95 . . . 6352

Macrodyne Industries, Inc. v. State Board of Equalization (1987) 192 Cal.App.3d 579 . . . 6006

Maganini v. Quinn (1950) 99 Cal.App.2d 1 . . . 6481

Mahoney; People v. (1939) 13 Cal.2d 729 . . . 6714

Mapo, Inc. v. State Board of Equalization (1975) 53 Cal.App.3d 245 . . . 6006

Mantz v. State Board of Equalization (2003) 343 F3d 1207 . . . 6564

Maranville v. State Board of Equalization (1950) 99 Cal.App.2d 841 . . . 6006, . . . 7051

Marchica v. State Board of Equalization (1951) 107 Cal.App.2d 501 . . . 6487, . . . 6714

Market Street Railway Co. v. State Board of Equalization (1955) 137 Cal.App.2d 87 . . . 6007, . . . 6015, . . . 6051, . . . 7051

Matson Navigation Co. v. State Board of Equalization (1955) 136 Cal.App.2d 577 . . . 6352

McConville v. State Board of Equalization (1978) 85 Cal.App.3d 156 . . . 6094

McDonnell Douglas Corporation v. State Board of Equalization (1992) 10 Cal.App.4th 1413 . . . 6352

MCI Airsignal, Inc. v. State Board of Equalization (1991) 1 Cal.App.4th 1527 . . . 6006

Mercedes Benz v. State Board of Equalization (1982) 127 Cal.App.3d 871 . . . 6244

Meyer v. Bass (9th Cir. 1960) 281 F.2d 728 . . . 6756

Meyer v. State Board of Equalization (1954) 42 Cal.2d 376 . . . 6012, . . . 6015, . . . 6352

Meyer Construction Co. v. Corbett (N.D. Cal. 1934) 7 F.Supp. 616 . . . 6051

Miller; People v. (1964) 231 Cal.App.2d 374 . . . 6711

Mission Pak Co. v. State Board of Equalization (1972) 23 Cal.App.3d 120 . . . 6359

Modern Paint & Body Supply, Inc. v. State Board of Equalization (2001) 87 Cal.App.4th 703 . . . 6006, . . . 6010

Monterey County Ice & Development Co.; People v. (1938) 29 Cal.App.2d 421 . . . 6007

Montgomery Elevator v. State Board of Equalization (1981) 118 Cal.App.3d 887 . . . 6011

Montgomery Ward & Co. v. State Board of Equalization (1969) 272 Cal.App.2d 728,
cert. denied (1970) 396 U.S. 1040 . . . 6203, . . . 6247

Morris, Estate of: (1940) 37 Cal.App.2d 155 . . . 6451

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N

National Aircraft Leasing, Ltd. v. State Board of Equalization (1979) 90 Cal.App.3d 549 . . . 6274, . . . 6366.1

National Geographic Society v. State Board of Equalization (1977) 430 U.S. 551 . . . 6203

National Railroad Passenger Corp. v. State Board of Equalization (N.D.Cal. 1986) 652 F.Supp. 923 . . . 6201

Navistar Internat. Transportation Corp. v. State Board of Equalization (1994) 8 Cal.4th 868 . . . 6006, . . . 6010.9

Nevada-California Electric Corp. v. Corbett (N.D.Cal. 1938) 22 F.Supp. 951 . . . 6931

Newco Leasing, Inc. v. State Board of Equalization (1983) 143 Cal.App.3d 120 . . . 6006, . . . 6292

Nortel Networks Inc. v. Board of Equalization (2011) 191 Cal.App.4th 125 . . . 6011, 6012

Northrop Corp. v. State Board of Equalization (1980) 110 Cal.App.3d 132 . . . 6006

Northwestern Pacific Railroad Co. v. State Board of Equalization (1943) 21 Cal.2d 524 . . . 6012, . . . 6051

Nymer; People v. (1945) 71 Cal.App.2d 550 . . . 6711

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O

O'Kelley-Eccles Co. v. State of California (1958) 160 Cal.App.2d 60 . . . 6012

Occidental Life Ins. Co. v. State Board of Equalization (1982) 135 Cal.App.3d 845 . . . 6051

Oliver and Williams Elevator Corp. v. State Board of Equalization (1975) 48 Cal.App.3d 890 . . . 6006, . . . 7051

Ontario Community Foundation, Inc. v. State Board of Equalization (1984) 35 Cal.3d 811 . . . 6006.5

Overhead Electric Co. v. State Board of Equalization (1991) 227 Cal.App.3d 1230 . . . 6006

Overly Manufacturing Co. v. State Board of Equalization (1961) 191 Cal.App.2d 20 . . . 6007, . . . 6015

Owens-Corning Fiberglas Corp. v. State Board of Equalization (1974) 39 Cal.App.3d 532 . . . 6902

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P

Pacific Coast Engineering Co. v. State of California (1952) 111 Cal.App.2d 31 . . . 6051

Pacific Employers Ins. Co.; People v. (1973) 36 Cal.App.3d 296 . . . 6701

Pacific Engineering Co. v. State of California (1952) 111 Cal.App.2d 31 . . . 6053

Pacific Gas and Electric Co. v. State Board of Equalization (1955)
134 Cal.App.2d 149, appeal dismissed (1956) 350 U.S. 979 . . . 6906

Pacific Pipeline Construction Co. v. State Board of Equalization (1958) 49 Cal.2d 729 . . . 6006.5

Pacific Southwest Airlines v. State Board of Equalization (1977) 73 Cal.App.3d 32 . . . 6366

Pacific Telephone & Telegraph Co. v. Gallagher (1939) 306 U.S. 182 . . . 6352

Paine v. State Board of Equalization (1982) 137 Cal.App.3d 438 . . . 7053, . . . 7054

Pan American World Airways, Inc. v. State Board of Equalization (1955) 131 Cal.App.2d 638 . . . 6366

Parfums-Corday, Inc. v. State Board of Equalization (1986) 187 Cal.App.3d 630 . . . 6006, . . . 6009.1

People v.: see name of defendant

Peterson Tractor Company v. State Board of Equalization (1962) 199 Cal.App.2d 662 . . . 6012

Philips & Ober Electric Co. v. State Board of Equalization (1991) 231 Cal.App.3d 723 . . . 6012

Pope v. State Board of Equalization (1988) 202 Cal.App.3d 73 . . . 6396

Pope and Talbot, Inc. v. State Board of Equalization (1960) 181 Cal.App.2d 721 . . . 6352

Preston v. State Board of Equalization (2001) 25 Cal.4th 197 . . . 6011, . . . 6012

Purdue Frederick Co. v. State Board of Equalization (1990) 218 Cal.App.3d 1021 . . . 6369

Puritan Ice Co.; People v. (1944) 24 Cal.2d 645 . . . 6007


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Q



R

Redding Ford v. California State Board of Equalization (9th Cir. 1983) 722 F.2d 496,
cert. denied (1984) 469 U.S. 817 . . . 6931

Redwood Empire Publishing Co. v. State Board of Equalization (1989) 207 Cal.App.3d 1334 . . . 6362.7

Renovizor's, Inc. In re (9th Cir. 2002) 282 F.3d 1233 . . . 6485

Richard Boyd Industries, Inc. v. State Board of Equalization (2001) 89 Cal.App.4th 706 . . . 6006, . . . 6010

Richfield Oil Corp. v. State Board of Equalization (1946) 329 U.S. 69 . . . 6352

Riley B's, Inc. v. State Board of Equalization (1976) 61 Cal.App.3d 610 . . . 6481

Roth Drugs, Inc. v. Johnson (1936) 13 Cal.App.2d 720 Chapter 2

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S

Safeway Stores, Inc. v. State Board of Equalization (1957) 148 Cal.App.2d 299 . . . 6364

Santa Barbara Optical Co., Inc. v. State Board of Equalization (1975) 47 Cal.App.3d 244 . . . 6901, . . . 6932

Santa Clara Sand and Gravel Co. v. State Board of Equalization (1964) 225 Cal.App.2d 676 . . . 6006, . . . 6016, . . . 6051

Santa Fe Energy Co. v. State Board of Equalization (1984) 160 Cal.App.3d 176 . . . 6006.5

Satco, Inc. v. State Board of Equalization (1983) 144 Cal.App.3d 12 . . . 6385

Sav-On Drugs, Inc. v. Superior Court (1975) 15 Cal.3d 1 . . . 7056

Schaffer v. State Board of Equalization (1952) 109 Cal.App.2d 574 . . . 6931

Schneider, Estate of: (1944) 62 Cal.App.2d 463 . . . 6931

Schnyder v. State Board of Equalization (2002) 101 Cal.App.4th 538 . . . 6812

Scholastic Book Clubs, Inc. v. State Board of Equalization (1989) 207 Cal.App.3d 734 . . . 6203

Schur v. Johnson (1934) 2 Cal.App.2d 680 . . . 6931

Schwartz; People v. (1947) 31 Cal.2d 59 . . . 6091, . . . 6714, . . . 7053

Searles Valley Minerals Operations Incorporated v. State Board of Equalization (2008) 160 Cal.App.4th 514 . . . 6016

Select Base Materials, Inc. v. State Board of Equalization (1959) 51 Cal.2d 640 . . . 6012

Shell Oil Co. v. State Board of Equalization (1966) 64 Cal.2d 713, appeal dismissed (1967)
386 U.S. 211 . . . 6352

Sierra Summit, Inc.; California State Board of Equalization v. (1989) 490 U.S. 844 . . . 6005, . . . 6015, . . . 6352

Simplicity Pattern Co. Inc. v. State Board of Equalization (1980) 27 Cal.3d 900 . . . 6006.5, . . . 6007, . . . 6016, . . . 6016.5

Skinner; People v. (1941) 18 Cal.2d 349 . . . 6737

Sluggo's Chicago Style, Inc., In re: (9th Cir. 1990) 912 F.2d 1073 . . . 6480.7, . . . 6701

Smejkal; People v. (1968) 266 Cal.App.2d 971 . . . 6711

Snoozie Shavings, Inc. v. State Board of Equalization (1979) 97 Cal.App.3d 771 . . . 6931

Southern California Edison Co. v. State Board of Equalization (1972) 7 Cal.3d 652 . . . 6012

Southern Pacific Co. v. Gallagher (1939) 306 U.S. 167 . . . 6352

Southern Pacific Equipment Co. v. State Board of Equalization (1971) 16 Cal.App.3d 302 . . . 6385

Sprint Communications Company v. State Board of Equalization (1995) 40 Cal.App.4th 1254 . . . 6487, . . . 6901

Standard Oil Co. v. Johnson (1939) 33 Cal.App.2d 430 . . . 6352

Standard Oil Co. v. Johnson (1942) 56 Cal.App.2d 411 . . . 6352

Standard Oil Co. v. Johnson (1944) 24 Cal.2d 40 . . . 6352

Standard Oil Co. v. State Board of Equalization (1965) 232 Cal.App.2d 91 . . . 6016

Standard Oil Company of California v. State Board of Equalization (1974) 39 Cal.App.3d 765 . . . 6353

Standard Oil Co. of California v. State Board of Equalization (1936) 6 Cal.2d 557 . . . 6931

State Board of Equalization v. Superior Court (barnesandnoble.com llc) (2006) 138 Cal.App.4th 951 . . . 6933

State Board of Equalization v. see name of defendant

Sternoff v. State Board of Equalization (1980) 103 Cal.App.3d 828 . . . 6009

Stewart v. State of California (1969) 272 Cal.App.2d 345 . . . 6756

Stockton Kenworth, Inc. v. State Board of Equalization (1984) 157 Cal.App.3d 334 . . . 6009.1

Sugarman v. State Board of Equalization (1958) 51 Cal.2d 361 . . . 6352

Sunshine Art Studios of California v. State Board of Equalization (1974) 39 Cal.App.3d 223 . . . 6015

Superior Court (Petroleum Contractors, Inc.); State Board of Equalization v. (1980)
111 Cal.App.3d 568 . . . 6902, . . . 6932

Superior Court (O'Hara & Kendall Aviation, Inc.); State Board of Equalization v. (1985) 39 Cal.3d 633 . . . 6931

Superior Court (Associated Sales Tax Consultants); State Board of Equalization v. (1992)
10 Cal.App.4th 1177 . . . 7056

Sutter Packing Co. v. State Board of Equalization (1956) 139 Cal.App.2d 889 . . . 6006.5

Szabo Food Service, Inc. of California v. State of Board of Equalization (1975)
46 Cal.App.3d 268 . . . 6012, . . . 6359

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T

Teed v. State Board of Equalization (1936) 12 Cal.App.2d 162 . . . 6931

Tetra Pak, Inc. v. State Board of Equalization (1991) 234 Cal.App.3d 1751 . . . 7070

Tobi Transport, Inc. v. State Board of Equalization (1980) 104 Cal.App.3d 730 . . . 6012

Touche Ross & Co. v. State Board of Equalization (1988) 203 Cal.App.3d 1057 . . . 6010.9

Treasure Island Catering Co., Inc. v. State Board of Equalization, (1941) 19 Cal.2d 181 . . . 6359

Twaits v. State Board of Equalization (1949) 93 Cal.App.2d 796 . . . 6363

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U

U. S. Industries, Inc. v. State Board of Equalization (1962) 198 Cal.App.2d 775 . . . 6006.5

Union League Club v. Johnson (1941) 18 Cal.2d 275 . . . 6013

U. S. Lines, Inc. v. State Board of Equalization (1986) 182 Cal.App.3d 529 . . . 6006, . . . 6012

Union Oil Co. v. Johnson (1943) 58 Cal.App.2d 636 . . . 6094

Union Oil Co. v. State Board of Equalization (1963) 60 Cal.2d 441, appeal dismissed (1964)
377 U.S. 404 . . . 6009, . . . 6203, . . . 6352

Union Oil v. State Board of Equalization (1990) 224 Cal.App.3d 665 . . . 6358.1

United States v. California (1993) 507 U.S. 746, 123 L.Ed.2d 528 . . . 6384

United States v. California State Board of Equalization (9th Cir. 1982) 683 F.2d 316 . . . 6381

United States v. State Board of Equalization (9th Cir. 1976) 536 F.2d 294 . . . 6051, . . . 6381

United States v. State Board of Equalization (9th Cir. 1980) 639 F.2d 458 . . . 6352

United States v. State Board of Equalization (9th Cir. 1981) 650 F.2d 1127, aff'd 456 (1982) U.S. 901 . . . 6381

United States v. State of California (9th Cir. 1960) 281 F.2d 726 . . . 6756

United States Fire Insurance Co.; People v. (1976) 61 Cal.App.3d 231 . . . 6711

Universal Engineering Co., Ltd. v. State Board of Equalization (1953) 118 Cal.App.2d 36 . . . 6006

Universal Film Exchanges, Inc.; People v. (1950) 34 Cal.2d 649 . . . 6487

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V

V. O. Motors, Inc. v. State Board of Equalization (9th Cir. 1982) 691 F.2d 871 . . . 6931

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W

Wallace Berrie & Co. v. State Board of Equalization (1985) 40 Cal.3d 60 . . . 6006

Warfel; People v. (1958) 162 Cal.App.2d 400 . . . 6756

West Publishing Co.; People v. (1950) 35 Cal.2d 80 . . . 6203, . . . 6561, . . . 6711

West Publishing Co. v. Superior Court, San Francisco (1942) 20 Cal.2d 720 . . . 6203

Western Concrete Structures, Inc. v. State Board of Equalization (1977)
66 Cal.App.3d 543 . . . 6006

Western Contracting Corp. v. State Board of Equalization (1968) 265 Cal.App.2d 568 . . . 6201

Western Contracting Corp. v. State Board of Equalization (1974) 39 Cal.App.3d 341 . . . 6051

Western Lithograph Co. v. State Board of Equalization (1938) 11 Cal.2d 156, 777 . . . 6352

Western Pacific RR Co. v. State Board of Equalization (1963) 213 Cal.App.2d 20 . . . 6009, . . . 6352

Wilkinson v. Wilkinson (1976) 51 Cal.App.3d 382 . . . 6757

Wirick; State Board of Equalization v. (2001) 93 Cal.App.4th 411 . . . 6829

Woo; State Board of Equalization v. (2000) 82 Cal.App.4th 481 . . . 6711

Woosley v. State of California (1992) 3 Cal.4th 758 . . . 6901, . . . 6904

Wright v. Standard Engineering Corp. (1972) 28 Cal.App.3d 244 . . . 6756

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Y

Yamaha Corp. of America v. State Board of Equalization (1998) 19 Cal.4th 1 . . . 7051

Yamaha Corp. of America v. State Board of Equalization (1999) 73 Cal.App.4th 338 . . . 6201

Yosemite Park & Curry Co. v. Johnson (1938) 10 Cal.2d 770 . . . 6352

Youngstown Steel Products Co. v. State Board of Equalization (1957) 148 Cal.App.2d 205 . . . 6012