Legal Opinion
South Coast Co. v. Franchise Tax Board
California Court of Appeal
Decided May 9, 1967No. Civ. No. 30878PublishedCited by 1 opinion
1Opinion of the CourtFourt, J.
South Coast Company (hereinafter called South Coast) seeks to obtain a refund of 1953 income taxes which it contends were paid erroneously under the Bank and Corporation Tax Law of the State of California. South Coast appeals a judgment in favor of the Franchise Tax Board of the State of California after the denial of its claim for refund was confirmed by the State Board of Equalization.
The findings of fact, which are not in dispute, disclose that South Coast operated a shipyard for the construction, alteration and repair of seagoing vessels. It was the business custom and practice of South…
2Cases cited9 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Collins v. Home Savings & Loan Assn.California Court of Appeal · 1962
- Alexander v. McDonaldCalifornia Court of Appeal · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Borchers v. Franchise Tax BoardCalifornia Court of Appeal · 1984