Loeffler v. Target Corp.

Holding that an alleged overcollection of tax could not serve as a predicate for a California consumer protection claim when a business acted in conformity with governing taxing statutes

Agricultural Bank v. Tax Comm'n

Finding that a federal statute was sufficient to exempt a federally created bank from paying a Massachusetts sales tax regardless of the bank's instrumentality status

Ginns v. Savage

In Ginns v. Savage (1964) 61 Cal.2d 520, 39 Cal.Rptr. 377, 393 P.2d 689, the Real Estate Commissioner (commissioner), after notice and a hearing, revoked the plaintiff's license as a real estate broker.

Woosley v. State of California

In Woosley, supra, 3 Cal.4th 758, 794, 13 Cal.Rptr.2d 30, 838 P.2d 758, we reaffirmed the principle that "[t]he circumstance that our decision overrules prior decisions of the Courts of Appeal does not in itself justify prospective application."

Morris v. Williams

Holding that "[a]lthough a plaintiff ordinarily has the burden of proving every allegation of the complaint, . . . [w]here the evidence necessary to establish a fact essential to a claim lies peculiarly within the knowledge and competence of one of the parties, that party has the burden of going forward with the evidence"

Diamond National v. State Equalization Bd.

Concluding a bank was exempt from taxes under a federal statute that “was in effect at the time here pertinent”

U.S. v. Cal. State Bd. of Equalization

In United States v. California State Board of Equalization, 650 F.2d 1127 (9th Cir. 1981), aff'd, 456 U.S. 901, 102 S.Ct. 1744, 72 L.Ed.2d 157 reh'g denied, 456 U.S. 985, 102 S.Ct. 2261, 72 L.Ed.2d 864 (1982), the court concluded that this kind of economic incentive for the seller to pass a sales tax directly on to a purchaser was sufficient to cause the legal incidence of the tax to be on the purchaser, even though the statute was facially neutral as to which party must pay the tax.

McGee v. Superior Court

In McGee, where the reservation of rights was based on a resident relative exclusion in an automobile liability policy, independent counsel was not required because resolution of the third party claim would not affect the coverage dispute.

Javor v. State Board of Equalization

Recognizing the possibility that some retailers may have "already claimed and received a refund from the Board"

Xerox Corp. v. County of Orange

In Xerox Corp. v. County of Orange (1977) 66 Cal.App.3d 746 (Xerox), the parties disputed whether sales tax could be considered in the valuation of property subject to a personal property tax.

Section 10 - Powers Denied to the States

Prohibiting specific acts by the States

Section 7

Guaranteeing due process and equal protection

Section 9

Section 19

Taking property without just compensation

Section 32

Section 1700 - Reimbursement for Sales Tax

Containing identical language