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Diamond National Corp. v. State Board of Equalization

425 U.S. 268, 96 S. Ct. 1530, 47 L. Ed. 2d 780, 1976 U.S. LEXIS 45
CourtSupreme Court of the United States
DecidedMay 24, 1976
Docket75-1038
StatusPublished
Cited by41 cases

This text of 425 U.S. 268 (Diamond National Corp. v. State Board of Equalization) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Diamond National Corp. v. State Board of Equalization, 425 U.S. 268, 96 S. Ct. 1530, 47 L. Ed. 2d 780, 1976 U.S. LEXIS 45 (1976).

Opinions

Per Curiam.

The judgment is reversed. We are not bound by the California court’s contrary conclusion and hold that the incidence of the state and local sales taxes falls upon the national bank as purchaser and not upon the vendors. The national bank is therefore exempt from the taxes under former 12 U. S. C. § 548 (1964 ed.), which was in effect at the time here pertinent. First Agricultural Nat. Bank v. Tax Comm’n, 392 U. S. 339, 346-348 (1968).

Reversed.

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Bluebook (online)
425 U.S. 268, 96 S. Ct. 1530, 47 L. Ed. 2d 780, 1976 U.S. LEXIS 45, Counsel Stack Legal Research, https://law.counselstack.com/opinion/diamond-national-corp-v-state-board-of-equalization-scotus-1976.