Legal Opinion
Edward Brown & Sons v. McColgan
California Court of Appeal
Decided July 23, 1942No. Civ. 12015PublishedCited by 9 opinions
1Opinion of the CourtWard, J.
This is an action to recover taxes paid by plaintiff in 1935 under the California Bank and Corporation Franchise Tax Act (California Const., art. XIII, § 14, as amended in 1933) after claim for refund therefor was denied by the Franchise Tax Commissioner.
Plaintiff and defendant entered into a written stipulation that certain of the material allegations of the complaint, among which were the following, were true: “. . . plaintiff was and now is an insurance agent doing business in California and representing insurance companies as their agent; that during the said calendar years 1934 and 1935…
2Cases cited24 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Pacific Co. v. JohnsonSupreme Court of the United States · 1932
- Ingels v. RileyCalifornia Supreme Court · 1936
- Anglo-Chilean Nitrate Sales Corp. v. AlabamaSupreme Court of the United States · 1933
- City & County of San Francisco v. Pac. Tel. & Tel. Co.California Supreme Court · 1913
19 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Marsh & McLennan of California, Inc. v. City of Los AngelesCalifornia Court of Appeal · 1976
- Groves v. City of Los AngelesCalifornia Supreme Court · 1953
- Northwestern Mutual Life Insurance v. State Board of EqualizationCalifornia Court of Appeal · 1946
- Western States Bankcard Association v. City & County of San FranciscoCalifornia Supreme Court · 1977
- Massachusetts Mutual Life Insurance v. City & County of San FranciscoCalifornia Court of Appeal · 1982
4 more not listed; retrieve them via the Exa API.