# In re National Trunk & Luggage Mfg. Co.

> District Court, S.D. California · May 23, 1940 · 33 F. Supp. 249

URL: https://www.frixlaw.com/law-library/cases/8790340

## Case

- **Full name:** In re NATIONAL TRUNK & LUGGAGE MFG. CO.
- **Court:** District Court, S.D. California
- **Decided:** May 23, 1940
- **Citations:** 33 F. Supp. 249; 1940 U.S. Dist. LEXIS 3058
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Cosgrave
- **Judges:** Cosgrave
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8790340

## Opinion text

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 *250 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 U.S. 64 , 58 S.Ct. 817 , 82 L.Ed. 1188 , 114 A.L.R. 1487 . The facts seem to bring the case within the reasoning of James v. Dravo Contracting Co., 302 U.S. 134 , 58 S.Ct. 208 , 82 L.Ed. 155 , 114 A.L.R. 318 , and I am compelled to disagree with the learned referee in bankruptcy.
The amendment to the act of June 30, 1939, Section 5 (f), St.Cal.1939, p. 2173, could not operate to invalidate the obligations which had already become fixed. Estate of Stanford, 126 Cal. 112 , 54 P. 259 , 58 P. 462 , 45 L.R.A. 788 .
The petition for review is granted, and order of the referee is reversed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8790340. Public record. Not legal advice.