L. A. No. 24769
51 Cal. 2d 531; 334 P.2d 907; 1959
Taxes were improperly refunded to a common carrier because intracity operations which were an inseparable part of intercity operations could not be considered exempt from the gross receipts tax.
Carter, Jesse W., "Santa Fe Transp. Co. v. State Board of Equalization" (1959). Jesse Carter Opinions. Paper 7.