Legal Opinion
John Deere Plow Co. v. Franchise Tax Board
California Supreme Court
Decided December 19, 1951No. Sac. 6153PublishedCited by 24 opinions
1Opinion of the CourtSpence, J.
Plaintiff brought this action to recover an additional franchise tax assessed against it for the taxable year 1938, based upon income for the year 1937, under authority of the Bank and Corporation Franchise Tax Act (Stats. 1929, p. 19, as amended; 2 Deering’s Gen. Laws 1937, Act 8488, p. 3851) and paid under protest. The trial court found in defendant’s favor, and from the judgment accordingly entered, plaintiff appeals.
The sole point in controversy is the propriety of the Franchise Tax Commissioner’s application of a three-factor formula in measure of plaintiff’s net. income from business…
2Cases cited18 opinions
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
- People Ex Rel. Alpha Portland Cement Co. v. KnappNew York Court of Appeals · 1920
13 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Microsoft Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2006
- Coca Cola Company v. Department of RevenueOregon Supreme Court · 1975
- Superior Oil Co. v. Franchise Tax BoardCalifornia Supreme Court · 1963
- People v. Savarese, New York County Courts1952
- People v. De Sisto, New York County Courts1961
19 more not listed; retrieve them via the Exa API.