Legal Opinion
Interinsurance Exchange v. State Board of Equalization
California Court of Appeal
Decided May 30, 1984No. B001381PublishedCited by 6 opinions
1Opinion of the Court
Opinion
STEPHENS, J.
This action arises as a result of a claim of tax deficiencies assessed by the State Board of Equalization of the State of California (hereinafter Board) against the Interinsurance Exchange of the Automobile Club of Southern California (hereinafter Interinsurance Exchange). We must decide whether a $1 service fee charged for the instalment plan option on insurance, which was collected and retained by the Automobile Club of Southern California (hereinafter Automobile Club), as fiscal agent for the Interinsurance Exchange, is taxable to the Interinsurance Exchange as a part of…
2Cases cited10 opinions
- Metropolitan Life Insurance v. State Board of EqualizationCalifornia Supreme Court · 1982
- United States Fidelity & Guaranty Co. v. State Board of EqualizationCalifornia Supreme Court · 1956
- Allstate Insurance v. State Board of EqualizationCalifornia Court of Appeal · 1959
- Groves v. City of Los AngelesCalifornia Supreme Court · 1953
- Fullerton Union High School District v. RilesCalifornia Court of Appeal · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Troyk v. Farmers Group, Inc.California Court of Appeal · 2009
- In re Insurance Installment Fee CasesCalifornia Court of Appeal · 2012
- Interinsurance Exchange of Automobile Club v. Superior CourtCalifornia Court of Appeal · 2007
- Nakashima v. State Farm Mutual Automobile InsuranceNew Mexico Court of Appeals · 2007
- Troyk v. Farmers Group, Inc.California Court of Appeal · 2008
1 more not listed; retrieve them via the Exa API.