Pacific Telephone & Telegraph Co. v. Corbett

N.D. California

Pacific Telephone & Telegraph Co. v. Corbett

23 F. Supp. 197, 1938 U.S. Dist. LEXIS 2133

CourtDistrict Court, N.D. California

DecidedMay 4, 1938

DocketNo. 4067-R

StatusPublished

Cited by1 cases

This text of 23 F. Supp. 197 (Pacific Telephone & Telegraph Co. v. Corbett) is published on Counsel Stack Legal Research, covering District Court, N.D. California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Pacific Telephone & Telegraph Co. v. Corbett, 23 F. Supp. 197, 1938 U.S. Dist. LEXIS 2133 (N.D. Cal. 1938).

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Opinion

DENMAN, Circuit Judge.

The stipulation of facts filed herein supports the essential allegations of the bill of complaint.

The material, the storage use of which defendants seek to tax, consists (1) of specific order equipment, including central office switchboards, frames, switches, cables, wires, and other essential components of telephone and telegraph transmission; and (2) reserve or “stand-by” facilities of the sort just described which must be kept on hand in sufficient quantities to meet emergencies and new demands.

The principles governing the taxation of the use of this material are identical with those applicable in Southern Pacific Co. v. Corbett, D.C., 23 F.Supp. 193, filed May 3, 1938. For the reasons stated in our opinion in that case, we conclude that the bill herein must be dismissed.

We find the facts to be as stipulated and agreed by the parties. From those facts we conclude that the threatened enforcement of the California Use Tax Act, St.Cal. 1935, p. 1297, will not impose a direct or undue burden on plaintiff’s interstate commerce business.

The permanent injunction is denied and the bill dismissed.

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