# Shell Oil Co. v. State Board of Equalization

> California Supreme Court · June 6, 1966 · 64 Cal. 2d 713

URL: https://www.frixlaw.com/law-library/cases/9553276

## Case

- **Full name:** SHELL OIL COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION Et Al., Defendants and Respondents
- **Court:** California Supreme Court
- **Decided:** June 6, 1966
- **Citations:** 64 Cal. 2d 713; 51 Cal. Rptr. 524; 414 P.2d 820; 1966 Cal. LEXIS 304
- **Precedential status:** Published
- **Opinion:** Concurring in part by McCOMB
- **Judges:** McComb, Traynor, Peters, Tobriner, Burke, White
- **Cited by:** 24 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/9553276

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9553276. Public record. Not legal advice.