Legal Opinion
J. C. Penney Ins. Co. v. State Bd. of Equalization
California Court of Appeal
Decided June 29, 1979No. Civ. 53393PublishedCited by 4 opinions
1Opinion of the Court
Opinion
STEPHENS, J.
The question presented here is whether two rooms (360 square feet) out of a total building area of 1,038,586 square *687feet are a “home office” or “principal office” in this state, thereby allowing a deduction for taxes paid on the whole of such property under former California Constitution, article XIII, section 28, subdivision (e) (1), and former Revenue and Taxation Code, section 12241, subdivision (a).1 The trial court, on a summaiy judgment motion entered judgment for respondent, J. C. Penney Insurance Company, thereby entitling it to the tax deductions.
The facts are…
2Cases cited12 opinions
- Kirkwood v. SimpsonCalifornia Supreme Court · 1954
- Cypress Lawn Cemetery Ass'n v. City & County of San FranciscoCalifornia Supreme Court · 1931
- Debtor Reorganizers Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1976
- Caminetti v. Superior CourtCalifornia Supreme Court · 1941
- Caceres v. United States Shipping Board Emergency Fleet Corp.District Court, E.D. New York · 1924
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3Cited by4 opinions
- Clark County Sports Enterprises, Inc. v. City of Las VegasNevada Supreme Court · 1980
- Associated Beverage Co. v. Board of EqualizationCalifornia Court of Appeal · 1990
- Clubs of California for Fair Competition v. KrogerCalifornia Court of Appeal · 1992
- J. C. Penney Ins. Co. v. State Bd. of EqualizationCalifornia Court of Appeal · 1979