Diamond Nat'l Corp. v. State Bd. of EqualizationAnnotate this Case
425 U.S. 268 (1976)
U.S. Supreme Court
Diamond Nat'l Corp. v. State Bd. of Equalization, 425 U.S. 268 (1976)
Diamond National Corp. v. State Board of Equalization
Decided April 19, 1976
425 U.S. 268
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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