Legal Opinion

Rosemary Properties, Inc. v. McColgan

California Supreme Court

Decided February 18, 1947No. S. F. 17263, 17264Published

1Opinion of the Court

29 Cal.2d 677 (1947)

ROSEMARY PROPERTIES, INC. (a Corporation), Respondent,

v.

CHARLES J. McCOLGAN, as Franchise Tax Commissioner, etc., Appellant.

S. F. Nos. 17263, 17264.

Supreme Court of California.

Feb. 18, 1947.

Robert W. Kenny, Attorney General, John L. Nourse and James E. Sabine, Deputy Attorneys General, for Appellant.

Latham & Watkins and Austin H. Peck, Jr., for Respondent.

Mackay, McGregor & Reynolds and Martin J. Weil, as Amici Curiae on behalf of Respondent.

SPENCE, J.

Two actions were brought by plaintiff to recover additional franchise taxes assessed by defendant against plaintiff for the…

2Cases cited29 opinions

  1. United States v. American Trucking AssociationsSupreme Court of the United States · 1940
  2. Helvering v. HallockSupreme Court of the United States · 1940
  3. Hecht v. MalleySupreme Court of the United States · 1924
  4. Girouard v. United StatesSupreme Court of the United States · 1946
  5. Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942

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