IN RE CHINA PEAK RESORT

No. 87-2542.

847 F.2d 570 (1988)

In re CHINA PEAK RESORT, Debtor. CALIFORNIA STATE BOARD OF EQUALIZATION, Appellant, v. SIERRA SUMMIT, INC., Appellee.

United States Court of Appeals, Ninth Circuit.

May 25, 1988.


Attorney(s) appearing for the Case

Robert F. Tyler, Deputy Atty. Gen., Sacramento, Cal., for appellant.

David Ray Jenkins, Fullerton, Lang, Richert & Patch, P.C., Fresno, Cal., for appellee.

Before SNEED, HALL and NOONAN, Circuit Judges.


NOONAN, Circuit Judge:

This case presents a challenge by the California State Board of Equalization ("the Board") to the accepted rules of this circuit that California sales tax does not apply to the sale of assets of an estate in bankruptcy, California State Board of Equalization v. Goggin, 191 F.2d 726 (9th Cir.1951), ("Goggin I"), cert. denied, 342 U.S. 909, 72 S.Ct. 302, 96 L.Ed. 680 (1952), and that California...

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