Legal Opinion
People v. United States Fidelity & Guaranty Co.
California Court of Appeal
Decided June 20, 1941No. Civ. No. 11466PublishedCited by 2 opinions
1Opinion of the CourtPeters, P. J.
The defendant company appeals from a judgment in favor of the State determining that defendant as surety for the Bailey Brewing Company is liable for taxes assessed by the State Board of Equalization under the California Beverage Tax Act (Stats, of 1933, chap. 178, p. 625), in connection with the sale of beer manufactured by the Bailey Brewing Company and sold by the receiver of that company pursuant to a court order of the bankruptcy court.
*475The California Beverage Tax Act, supra, section 2, requires every manufacturer of beer to secure a license from the state board to engage in that…
2Cases cited11 opinions
- United States v. WhitridgeSupreme Court of the United States · 1913
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- New York Terminal Co. v. GausNew York Court of Appeals · 1912
- Camerer v. California Savings & Commercial BankCalifornia Supreme Court · 1935
- City of Montpelier v. National Surety Co.Supreme Court of Vermont · 1923
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3Cited by2 opinions
- Hise v. McColganCalifornia Supreme Court · 1944
- Hise v. McColganCalifornia Supreme Court · 1944