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Business Taxes Law Guide – Revision 2021
 

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



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



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



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



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



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



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



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



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



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



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



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



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

McClain v. Sav-On Drugs … (2019)

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



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



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



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



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



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

Sav-On Drugs; McClainv. … (2019)

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

South Dakota v. Wayfair, Inc., et al. … (2018)

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



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



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



V


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



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



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