Legal Opinion

Roberts v. Gulf Oil Corp.

California Court of Appeal

Decided October 4, 1983No. Civ. 5934PublishedCited by 30 opinions

1Opinion of the Court

Opinion

ANDREEN, J.

We are called upon to decide to what extent a county tax assessor may compel disclosure of interpretative data from taxpayers.

Pursuant to Revenue and Taxation Code section 468 1 plaintiff Kern County Assessor Herbert E. Roberts (Assessor) secured a subpena duces tecum compelling defendant Gulf Oil Corporation (Gulf), through one of its employees, 2 to appear in court, answer questions concerning certain properties owned by Gulf and to produce records concerning same. Gulf then moved to modify, limit or quash the subpena duces tecum and for protective orders. After a hearing…

2Cases cited51 opinions

  1. Griswold v. ConnecticutSupreme Court of the United States · 1965
  2. Boyd v. United StatesSupreme Court of the United States · 1886
  3. Camara v. Municipal Court of City and County of San FranciscoSupreme Court of the United States · 1967
  4. Shapiro v. ThompsonSupreme Court of the United States · 1969
  5. Bolling v. SharpeSupreme Court of the United States · 1954

46 more not listed; retrieve them via the Exa API.

3Cited by30 opinions

  1. Luck v. Southern Pacific Transportation Co.California Court of Appeal · 1990
  2. Waste Management of Alameda County, Inc. v. County of AlamedaCalifornia Court of Appeal · 2000
  3. Waste Management v. County of AlamedaCalifornia Court of Appeal · 2000
  4. Zurich American Insurance v. Superior CourtCalifornia Court of Appeal · 2007
  5. Connecticut Indemnity Co. v. Superior CourtCalifornia Supreme Court · 2000

25 more not listed; retrieve them via the Exa API.

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