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CALIFORNIA EQUALIZATION BD. v. SIERRA SUMMIT, INC.

No. 88-681.

490 U.S. 844 (1989)

CALIFORNIA STATE BOARD OF EQUALIZATION v. SIERRA SUMMIT, INC.

Supreme Court of United States.

Decided June 12, 1989

Attorney(s) appearing for the Case

Robert F. Tyler, Supervising Deputy Attorney General of California, argued the cause for petitioner. With him on the briefs was John K. Van de Kamp, Attorney General.

David Ray Jenkins argued the cause and filed a brief for respondent.*

JUSTICE STEVENS delivered the opinion of the Court.

Enmeshed in a tangled skein of procedural and state-law issues is a ruling on an important federal question that was critical to the decision of the Court of Appeals in this case. The court's ultimate holding was that a Bankruptcy Court's injunction against the assessment of a state sales tax upon the proceeds of a trustee's liquidation sale of an inventory of skis also...

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