Legal Opinion
American Alliance Ins. Co. v. State Board of Equalization
California Court of Appeal
Decided August 2, 1982No. Civ. 62898PublishedCited by 13 opinions
1Opinion of the Court
Opinion
DALSIMER, J.
This case requires that we construe, apparently for the first time, certain language contained in the Californiá Constitution, article XIII, section 28, subdivision (f), paragraph (3), 1 as well as virtually the same language contained in California Insurance Code section 685.1. 2
The constitutional and Insurance Code sections referred to are part of the so-called “retaliatory insurance tax” levied by California and most of the other states of the union. California’s law was held to be constitutional in Western & Southern L. I. Co. v. Bd. of Equalization (1981) 451 U.S. 648…
2Cases cited11 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- People v. BurnickCalifornia Supreme Court · 1975
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- Spring Street Co. v. City of Los AngelesCalifornia Supreme Court · 1915
- County of Fresno v. MalmstromCalifornia Court of Appeal · 1979
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- Wallace Berrie & Co. v. State Board of EqualizationCalifornia Supreme Court · 1985
- Jerron West, Inc. v. California State Board of EqualizationCourt of Appeals for the Ninth Circuit · 1997
- Jimmy Swaggart Ministries v. State Board of EqualizationCalifornia Court of Appeal · 1988
- Robinson v. Department of Fair Employment & HousingCalifornia Court of Appeal · 1987
8 more not listed; retrieve them via the Exa API.