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7 California opinions name it 2 courts 1956–2014 0 in the last five years
The cases below were cited by California courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Hooven & Allison Co. v. Evattgreen1 sentence1958The language of that opinion is pertinent here in distinguishing between imports in the constitutional sense and goods which have lost their exemption from taxation by use (Hooven & Allison Co. v. Evatt, supra, 324 U.S. 652 at pp. 664, 665 ): “The reason for the original package doctrine, as fully expounded in Brown v. Maryland, supra, is that unless the immunity survives to some extent the arrival of the merchandise in the United States, the immunity itself would be destroyed. | 1 | 1 |
Parrott & Co. v. City & County of San Franciscogreen2 sentences1956(See Parrott & Co. v. City & County of San Francisco, 131 Cal.App.2d 332, 341 [ 280 P.2d 881 ].) 1956(See Parrott & Co. v. City & County of San Francisco, 131 Cal.App.2d 332, 341 [ 280 P.2d 881 ].) | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in California. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Brown v. Maryland
green
2 sentences1977Such denial was based on the ground that removal of the cartons from the sea-going cargo containers constituted a breaking of bulk within the context of the original package doctrine enunciated in Brown v. Maryland (1827) 25 U.S. (12 Wheat.) 419 [ 6 L.Ed. 678 ], and Low v. Austin (1871) 80 U.S. (13 Wall.) 29 [ 20 L.Ed. 517 ]. 1977Such denial was based on the ground that removal of the cartons from the sea-going cargo containers constituted a breaking of bulk within the context of the original package doctrine enunciated in Brown v. Maryland (1827) 25 U.S. (12 Wheat.) 419 [ 6 L.Ed. 678 ], and Low v. Austin (1871) 80 U.S. (13 Wall.) 29 [ 20 L.Ed. 517 ]. | 3 | 1956–1977 |
Volkswagen Pacific, Inc. v. City of Los Angeles
green
2 sentences1975Relying on Volkswagen Pacific, Inc. v. City of Los Angeles (1972) 7 Cal.3d 48 [ 101 Cal.Rptr. 869 , 496 P.2d 1237 ], defendants contend that the container or cargo vans in which the plaintiffs’ master cartons were packed during shipment constituted the original package and that immunity was lost once the cartons were unloaded from the container. 1975Relying on Volkswagen Pacific, Inc. v. City of Los Angeles (1972) 7 Cal.3d 48 [ 101 Cal.Rptr. 869 , 496 P.2d 1237 ], defendants contend that the container or cargo vans in which the plaintiffs’ master cartons were packed during shipment constituted the original package and that immunity was lost once the cartons were unloaded from the container. | 2 | 1975–1977 |
Liang v. Superior Court
green
1 sentence2014(Liang v. Superior Court (2002) 100 Cal.App.4th 1047, 1056 .) The primary danger of coercive package plea bargains is that they will induce a false or involuntary guilty plea. | 1 | 2014–2014 |
May v. New Orleans
green
2 sentences1980(May v. New Orleans (1900) 178 U.S. 496 [ 44 L.Ed. 1165 , 20 S.Ct. 976 ].) Courts continued to apply the original package doctrine to the ad valorem taxation of imported goods for over 100 years. 1980(May v. New Orleans (1900) 178 U.S. 496 [ 44 L.Ed. 1165 , 20 S.Ct. 976 ].) Courts continued to apply the original package doctrine to the ad valorem taxation of imported goods for over 100 years. | 1 | 1980–1980 |
Michelin Tire Corp. v. Wages
green
2 sentences1980But on January 14, 1976, the United States Supreme Court in Michelin Tire Corporation v. Wages (1976) 423 U.S. 276 [ 46 L.Ed.2d 495 , 96 S.Ct. 535 ], concluded that ad valorem property taxes imposed on goods which were no longer in transit were not “duties or imposts” within the meaning of the import-export clause, and expressly overruled Low v. Austin, ( Michelin, supra, 423 U.S., p. 279 [46 L.Ed.2d, p. 500]). 1980But on January 14, 1976, the United States Supreme Court in Michelin Tire Corporation v. Wages (1976) 423 U.S. 276 [ 46 L.Ed.2d 495 , 96 S.Ct. 535 ], concluded that ad valorem property taxes imposed on goods which were no longer in transit were not “duties or imposts” within the meaning of the import-export clause, and expressly overruled Low v. Austin, ( Michelin, supra, 423 U.S., p. 279 [46 L.Ed.2d, p. 500]). | 1 | 1980–1980 |
Low v. Austin
green
2 sentences1977Such denial was based on the ground that removal of the cartons from the sea-going cargo containers constituted a breaking of bulk within the context of the original package doctrine enunciated in Brown v. Maryland (1827) 25 U.S. (12 Wheat.) 419 [ 6 L.Ed. 678 ], and Low v. Austin (1871) 80 U.S. (13 Wall.) 29 [ 20 L.Ed. 517 ]. 1977Such denial was based on the ground that removal of the cartons from the sea-going cargo containers constituted a breaking of bulk within the context of the original package doctrine enunciated in Brown v. Maryland (1827) 25 U.S. (12 Wheat.) 419 [ 6 L.Ed. 678 ], and Low v. Austin (1871) 80 U.S. (13 Wall.) 29 [ 20 L.Ed. 517 ]. | 1 | 1977–1977 |
Woodruff v. Parham
green
1 sentence1956(U.S.) 123 [ 19 L.Ed. 382 ]; Sonneborn Bros. v. Keeling, 262 U.S. 506 [ 43 S.Ct. 643 , 67 L.Ed. 1095, 1098 ].) Goods in interstate commerce are taxable locally when they have "come to rest” in the state, regardless of the original package rule. | 1 | 1956–1956 |
Sonneborn Brothers v. Cureton
green
2 sentences1956(U.S.) 123 [ 19 L.Ed. 382 ]; Sonneborn Bros. v. Keeling, 262 U.S. 506 [ 43 S.Ct. 643 , 67 L.Ed. 1095, 1098 ].) Goods in interstate commerce are taxable locally when they have "come to rest” in the state, regardless of the original package rule. 1956(U.S.) 123 [ 19 L.Ed. 382 ]; Sonneborn Bros. v. Keeling, 262 U.S. 506 [ 43 S.Ct. 643 , 67 L.Ed. 1095, 1098 ].) Goods in interstate commerce are taxable locally when they have "come to rest” in the state, regardless of the original package rule. | 1 | 1956–1956 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.