Robinson v. McColgan

This is an appeal by the defendant, as Franchise Tax Commissioner of the State of California, from a judgment directing a refund of the income tax for the year 1936 paid by plaintiff under protest.

There is but a single question of law presented for decision, to wit: Was plaintiff, a nonresident of the United States, taxable under the California Personal Income Tax Act of 1935 [Deering’s Gen. Laws, 1937, Act 8494] on in come from dividends declared on shares of stock of a California corporation, the stock certificates being in the custody of plaintiff’s agent, a California national bank?

The…