Legal Opinion
Calhoun v. Franchise Tax Board
California Supreme Court
Decided March 28, 1978No. L.A. 30781PublishedCited by 38 opinions
1Opinion of the Court
Opinion
NEWMAN, J.
The California Franchise Tax Board (the Board) appeals from a judgment that ordered a refund to plaintiffs (husband and wife) of income taxes, penalties, and interest totaling $9,717. The issues are: Did the trial court err when (1) it granted plaintiffs’ summary judgment for six tax years (1956, 1957, 1959 through 1961, and 1963); and (2) it ruled that no collateral estoppel (based on findings in a federal tax case) applied in the state trial of plaintiffs’ 1962 liability for state tax?
The Board in 1967 notified plaintiffs that they owed additional taxes for 1956, 1957, and…
2Cases cited7 opinions
- Stoll v. GottliebSupreme Court of the United States · 1938
- Bernhard v. Bank of America National Trust & Saving AssociationCalifornia Supreme Court · 1942
- Teitelbaum Furs, Inc. v. Dominion Ins. Co., Ltd.California Supreme Court · 1962
- Levy v. CohenCalifornia Supreme Court · 1977
- Martin v. MartinCalifornia Supreme Court · 1970
2 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Agarwal v. JohnsonCalifornia Supreme Court · 1979
- Sosa v. DIRECTV, Inc.Court of Appeals for the Ninth Circuit · 2006
- E. L. White, Inc. v. City of Huntington BeachCalifornia Supreme Court · 1978
- Safeway Stores, Inc. v. Nest-KartCalifornia Supreme Court · 1978
- Chrysler Corp. v. TodorovichWyoming Supreme Court · 1978
33 more not listed; retrieve them via the Exa API.