Coast Elevator Co. v. State Bd. of Equalization

Core Citations

OVERRULED BY OTHER CASE in

• Tahoe Regional Planning Agency v. King
• Tahoe Regional Planning Agency v. King
• Trailer Train Co. v. State Bd. of Equalization

DISAPPROVED BY OTHER CASE in

• Richard Botd Indus. v. The State Bd. of Equalization
• Mission Ins. Group, Inc. v. Merco Construction Engineers, Inc.
• State Farm Life Ins. Co. v. Pearce

[See more]

• Engs Motor Truck Co. v. State Bd. of Equalization
• Boyd v. State Bd. of Equalization
• U.S. Lines, Inc. v. State Bd. of Equalization

This document cites

• California - Pitts v. Perluss
• California - Tetreault v. Franchise Tax Bd.
• California - People v. West Pub. Co.
• California - General Elec. Co. v. State Bd. of Equalization
• California - Orange County Air Pollution Control Dist. v. Superior Court



See all quotations

• California - Borges v. Home Ins. Co.
• California - Market St. Ry. Co. v. California State Bd. of Equalization
• California - Magna Development Co. v. Reed
• California - Orser v. Vierra
• California - Livingston Rock & Gravel Co. v. De Salvo
• California - Jones-Hamilton Co. v. Franchise Tax Bd.
• California - Douglas Aircraft Co. v. Los Angeles County
• California - City of Pomona v. State Bd. of Equalization
• California - Wilson v. Bittick
• Federal Cases - Simpson Bros. v. District of Columbia, 9745.
• California - Select Base Materials, Inc. v. Board of Equalization
• California - Nevada Constructors v. Mariposa Public Utility District
• California - Helvey v. Sax
• California - L. Inc. v. State Bd. of Equalization
• California - Clary v. Basalt Rock Co.
• California - Weichman v. Vetri
• US - Reference Stubs - Written findings of fact and conclusions of law; statement of decision
• US - Reference Stubs - Motion for summary judgment
• US - Reference Stubs - Presumption that gross receipts subject to tax; burden of proof
• US - Reference Stubs - 'Gross receipts' defined
• US - Reference Stubs - Enforcement by board; rules and regulations
• US - Reference Stubs - "Sale" defined