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· 12/20/1993

Beatrice Co. v. State Board of Equalization

Citations

  • 863 P.2d 683
  • 6 Cal. 4th 767
  • 25 Cal. Rptr. 2d 438
  • 93 Daily Journal DAR 16141
  • 93 Cal. Daily Op. Serv. 9421
  • 1993 Cal. LEXIS 6129

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • recognizing “mere continuation” doctrine as part of “generally applicable” rule in California
  • “If that agreement is consideration within the meaning of [California Revenue & Taxation Code] section 6006 and Civil Code section 1605, a taxable sale occurred.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Baxter

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Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.