Levine v. State Bd. of Equalization

Core Citations

DISTINGUISHED in

• Overly Mfg. Co. of Cal. v. State Bd. of Equalization
• Greenblatt v. State Bd. of Equalization

This document cites

• Federal Cases - Southern Pac Co v. Gallagher
• California - General Elec. Co. v. State Bd. of Equalization
• California - People v. Grazer
• Federal Cases - American Mfg Co v. City of St Louis
• Federal Cases - Utah Power Light Co v. Pfost



See all quotations

• US - Reference Stubs - Effect of certificate
• US - Reference Stubs - Use of property by purchaser who gives resale certificate
• US - Reference Stubs - Individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period
• US - Reference Stubs - Certificate
• US - Reference Stubs - Presumption that gross receipts subject to tax; burden of proof
• US - Reference Stubs - "Storage" or "use" not including keeping tangible personal property for use outside state
• US - Reference Stubs - Prohibition from taxing under Constitution or laws of United States or state constitution
• US - Reference Stubs - Excise tax on storage, use, or other consumption of tangible personal property purchased from retailer on or after July 1, 1935, for storage use, or consumption
• US - Reference Stubs - Tax imposed on privilege of selling tangible personal property at retail