Legal Opinion
Miller v. McColgan
California Supreme Court
Decided February 20, 1941No. L. A. 17355PublishedCited by 70 opinions
1Opinion of the CourtCurtis, J.
This is an appeal by the defendant as Franchise Tax Commissioner of the State of California from a judgment directing a refund of that part of the income tax for 1935 theretofore paid under protest by plaintiff.
There is presented here for our consideration a single question of law, to wit: Under section 25 (a) of the California Personal Income Tax Act of 1935 [Deering’s Gen. Laws, 1937, Act 8494], is plaintiff entitled to a credit against his California tax in the amount of the tax paid by him for said year on the same income to the Philippine Government ?
The facts upon which this appeal is…
2Cases cited27 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Curry v. McCanlessSupreme Court of the United States · 1939
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
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3Cited by70 opinions
- Buckley v. ChadwickCalifornia Supreme Court · 1955
- Alexander F. Eagle v. American Telephone and Telegraph Company, a CorporationCourt of Appeals for the Ninth Circuit · 1985
- Merco Construction Engineers, Inc. v. Municipal CourtCalifornia Supreme Court · 1978
- Title Insurance & Trust Co. v. County of RiversideCalifornia Supreme Court · 1989
- Sole Energy Co. v. Petrominerals Corp.California Court of Appeal · 2005
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