Connecticut General Life Insurance v. Johnson

These two actions, while appealed separately, have been argued together, and as they present the same identical question, they may and will be considered in one opinion. The only difference in the two actions, is that in action S. F. No. 15724, the plaintiff seeks to recover taxes paid for the calendar year 1930, while in action S. F. No. 15725 recovery is sought for the year 1931. These actions differ in no material respect from the two actons bearing the same title and reported in 3 Cal. (2d) 83 [43 Pac. (2d) 278], except as to the years during which the taxes involved accrued. In our…