Legal Opinion
Franchise Tax Board v. Superior Court
California Supreme Court
Decided December 22, 1950No. Sac. 6078, 6079, 6080PublishedCited by 44 opinions
1Opinion of the CourtEdmonds, J.
The Bank and Corporation Franchise Tax Act (Stats. 1929, ch. 13, p. 19, as amended; Deering’s Gen. Laws, Act 8488) provides that, with certain exceptions, it shall be unlawful for the Franchise Tax Commissioner to divulge any information concerning a tax return filed in accordance with the statute. In litigation challenging the validity of certain assessments made by the commissioner, the superior court ordered him to make available for inspection and copying the returns and related data filed by approximately 25,000 corporations. By this proceeding in prohibition, the Franchise Tax Board, as…
2Cases cited18 opinions
- Yakus v. United StatesSupreme Court of the United States · 1944
- Field v. ClarkSupreme Court of the United States · 1892
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- Bi-Metallic Investment Co. v. State Board of EqualizationSupreme Court of the United States · 1915
- Buttfield v. StranahanSupreme Court of the United States · 1904
13 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- San Diego Gas & Electric Co. v. Superior CourtCalifornia Supreme Court · 1996
- Horn v. County of VenturaCalifornia Supreme Court · 1979
- Ford Dealers Assn. v. Department of Motor VehiclesCalifornia Supreme Court · 1982
- Holm v. Superior CourtCalifornia Supreme Court · 1954
- San Diego Building Contractors Ass'n v. City CouncilCalifornia Supreme Court · 1974
39 more not listed; retrieve them via the Exa API.