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BTLG Table of Contents > Sales and Use Tax Court Decisions > D > Debtor Reorganizers, Inc. v. State Board of Equalization … (1976)

Sales And Use Tax Court Decisions

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Debtor Reorganizers, Inc. v. State Board of Equalization … (1976)

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Use Tax Imposed on Leases of Property Purchased from Bankruptcy Estate Does Not Interfere with Process of Bankruptcy Court

Taxpayer was in the business of selling and leasing property purchased from a bankruptcy trustee liquidating a bankruptcy estate. The Board issued determinations for payment of the use tax on rental receipts derived from taxpayer's leases of livestock and equipment purchased from the trustee.

The Court of Appeal upheld the tax, holding that a use tax on rental receipts derived from leases of livestock and equipment purchased from a bankruptcy trustee did not constitute an unlawful interference with the process of the bankruptcy court. Debtor Reorganizers, Inc. v. State Board of Equalization (1976) 58 Cal.App.3d 691.