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Diamond Nat’l Corp. v. State Bd. Of Equalization, 425 U.S. 268 (1976)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Diamond Nat’l Corp. v. State Bd. Of Equalization, 425 U.S. 268 (1976)
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 July 1, 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. 1 Jul. 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 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=F2YYLKADQSCD7HM.
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