1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 33 F.Supp.
  5. 33 F.Supp. 249 (1940)
 

IN RE NATIONAL TRUNK & LUGGAGE MFG. CO.

No. 33374-RJ.

33 F.Supp. 249 (1940)

In re NATIONAL TRUNK & LUGGAGE MFG. CO.

District Court, S. D. California, Central Division.

May 23, 1940.

Attorney(s) appearing for the Case

Earl Warren, Atty. Gen., of California, and John L. Nourse, Deputy Atty. Gen., of California, for State Board of Equalization.

Craig & Weller and J. P. Keleher, all of Los Angeles, Cal., for Paul W. Sampsell, trustee in bankruptcy.

COSGRAVE, District Judge.

The Supreme Court of the State of California has construed the law in question here, the California Retail Sales Tax, St.Cal.1933, p. 2599, as a tax upon the seller and not upon the buyer. Western Lithograph Co. v. State Board of Equalization, 11 Cal.2d 156, 78 P.2d 731, 117 A.L.R. 838. This interpretation is binding on the United States Courts. Erie Railway Co. v. Tompkins, 304...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases