Robert H. Anderson 



  Robert Anderson was known as the "Cowboy Judge" because he always wore cowboy hats and boots with his 

From the 1960's -1980's, Anderson was a successful judge for the California Board of Equalization, hearing cases throughout the state. His most notable case involved his ruling that a well-known televangelist could no longer do business in the State of California without paying sales tax on merchandise sold. The defendant appealed Anderson's ruling all the way to the U.S. Supreme Court. The Supreme Court unanimously upheld Anderson's ruling and Justice Sandra Day O'Connor quoted Anderson's argument in the official Court Opinion (Jimmy Swaggart Ministries v. Board of Equalization of California). Below are some documents related to that famous case:

Below is the Opinion of Supreme Court written by Supreme Court Justice Sandra Day O'Connor:
The underlined passages reflect references to Judge Robert Anderson's decision for the Board of Equalization of California.

Anderson wrote that Jimmy Swaggart's bookstore should be subject to the same sales tax laws to which any other bookstore would be subject. For example, if someone purchased a Bible in any other bookstore, that sale would be subject to sales tax, so purchasing a Bible in Swaggart's store should not be any different. The Supreme Court agreed with Anderson's point and Justice O'Connor references it in the underlined section below:

"...The Board's hearing officer specifically noted, in forwarding his decision to the Board, that the appellant's "counsel does not argue nexus"... "-- Judge Robert Anderson is the hearing officer referenced and the quote is from his decision.  Because Anderson cited that the appellant's counsel did not argue nexus, the trial court and the Court of Appeal declined to rule on the nexus issue.