Todd v. McColgan

This controversy arises out of additional personal income tax assessments levied by the defendant Franchise Tax Commissioner against each of the plaintiff taxpayers J. L. and J. Z. Todd. The additional taxes were paid under protest and separate claims for refund were filed by each of said taxpayers. After a hearing before the commissioner the claims were denied and separate actions for recovery of the taxes so paid were then filed in the Superior Court of Sacramento County, which actions were consolidated for hearing and decision in that court. Plaintiffs have now appealed from the judgment…