Diamond Nat’l Corp. v. State Bd. Of Equalization, 425 U.S. 268 (1976)

Name: Diamond Nat’l Corp. v. State Bd. Of Equalization, 425 U.S. 268 (1976) - Syllabus
Author: U.S. Supreme Court

Diamond National Corp. v. State Board of Equalization

No. 75-1038

Decided April 19, 1976
425 U.S. 268

ON APPEAL FROM THE COURT OF APPEAL OF CALIFORNIA,

FIRST APPELLATE DISTRICT

Syllabus

The incidence of state and local sales taxes falls upon appellant national bank as purchaser, and not upon vendors, and therefore the national bank is exempt from the taxes under former 12 U.S.C. § 548 (1964 ed.), which was in effect at the time here pertinent. 49 Cal.App.3d 778, 123 Cal.Rptr. 160, reversed.

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Chicago: U.S. Supreme Court, "Syllabus," Diamond Nat’l Corp. v. State Bd. Of Equalization, 425 U.S. 268 (1976) in 425 U.S. 268 Original Sources, accessed May 7, 2025, http://www.originalsources.com/Document.aspx?DocID=F2YYLKADQSCD7HM.

MLA: U.S. Supreme Court. "Syllabus." Diamond Nat’l Corp. v. State Bd. Of Equalization, 425 U.S. 268 (1976), in 425 U.S. 268, Original Sources. 7 May. 2025. http://www.originalsources.com/Document.aspx?DocID=F2YYLKADQSCD7HM.

Harvard: U.S. Supreme Court, 'Syllabus' in Diamond Nat’l Corp. v. State Bd. Of Equalization, 425 U.S. 268 (1976). cited in 1976, 425 U.S. 268. Original Sources, retrieved 7 May 2025, from http://www.originalsources.com/Document.aspx?DocID=F2YYLKADQSCD7HM.

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