Legal Opinion

Fullerton Oil Co. v. Johnson

California Supreme Court

Decided December 27, 1934No. L. A. 14017PublishedCited by 32 opinions

1Opinion of the Court

THE COURT.

Defendant appeals from a judgment in favor of plaintiff rendered by the trial court upon defendant’s refusal to further plead after a demurrer to the complaint had been overruled. Defendant insists that the demurrer should have been sustained without leave to amend and judgment entered in favor of the state.

The action was instituted by the Fullerton Oil Company to regain a portion of the taxes for the year 1931 assessed to it, under the Bank and Corporation Franchise Tax Act (Stats, of 1929, p. 19) and paid by it under protest. Respondent’s objections to the amount of the tax…

2Cases cited25 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  3. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
  4. Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
  5. State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931

20 more not listed; retrieve them via the Exa API.

3Cited by32 opinions

  1. Kellems v. BrownSupreme Court of Connecticut · 1972
  2. Thorpe v. MahinIllinois Supreme Court · 1969
  3. Holmes v. McColganCalifornia Supreme Court · 1941
  4. Belco Petroleum Corp. v. State Board of EqualizationWyoming Supreme Court · 1978
  5. People v. Keith Railway Equipment Co.California Court of Appeal · 1945

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