Opinion

Shell Oil Co. v. State Board of Equalization

64 Cal. 2d 713
51 Cal. Rptr. 524
414 P.2d 820
1966 Cal. LEXIS 304

Court: California Supreme Court
Filed: Jun 6, 1966
Status: Published
Author: McCOMB
On the bench: McComb, Traynor, Peters, Tobriner, Burke, White
Cited by: 24 cases

The opinion

McCOMB, J.,

Concurring and Dissenting.-I would reverse that portion of the judgment denying a refund of sales taxes on fuel oil sold as ships’ stores to vessels engaged exclusively in the export trade, for the reasons expressed by Mr. Justice Friedman in the opinion prepared by him for the District Court of Appeal in Shell Oil Co. v. State Board of Equalization (Cal.App.) 46 Cal.Rptr. 653 .

In all other respects I would affirm the judgment.

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