Legal Opinion

Empire Vintage Co. v. Collins

California Court of Appeal

Decided September 16, 1940No. Civ. 11468PublishedCited by 7 opinions

1Opinion of the CourtSturtevant, J.

The defendants have appealed from a judgment directing the repayment of an alleged instalment of excise taxes and declaring there was no tax due. Before we proceed to state the contentions of the defendants it is necessary to set forth the conditions of the record. In its complaint the plaintiff alleged:

“I. That the defendants, R. E. Collins, Harry B. Riley, Andrew J. Gallagher, Fred E. Stewart and Wm. G. Bonelli, are members of the State Board of Equalization of the State of California, duly appointed and qualified as such, and that they constitute said Board of Equalization of the State of…

2Cases cited3 opinions

  1. Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
  2. McDonough v. GoodcellCalifornia Supreme Court · 1939
  3. State Board of Equalization v. Superior CourtCalifornia Court of Appeal · 1935

3Cited by7 opinions

  1. Ainsworth v. BryantCalifornia Supreme Court · 1949
  2. Jey Lyang Yu v. Alcoholic Beverage Control Appeals BoardCalifornia Court of Appeal · 1992
  3. Rathjen Bros. v. CollinsCalifornia Court of Appeal · 1942
  4. Undercofler v. v. F. W. Post 4625Court of Appeals of Georgia · 1964
  5. Rathjen Bros. v. CollinsCalifornia Court of Appeal · 1942

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