Legal Opinion
Koenig v. Johnson
California Court of Appeal
Decided November 24, 1945No. Civ. 7132PublishedCited by 29 opinions
1Opinion of the CourtAdams, P. J.
Plaintiff brought two actions, one to recover franchise taxes and interest paid for the taxable years 1934 to 1939, and the other for such taxes and interest paid for the year 1939. The actions were consolidated for trial. The taxes which were the subject of the controversy were imposed under the “Massachusetts or Business Trust Tax Act” of California (Stats. 1933, ch. 211, p. 708, as amended Stats. 1933, ch. 1049, p. 2694; Stats. 1935, ch. 323, p. 1084; Deering’s Gen. Laws, 1937, Act 8447a), hereinafter called the act, on the theory that the Koenig trust, hereinafter referred to as the…
2Cases cited53 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. DickersonSupreme Court of the United States · 1940
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
48 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- People v. HaskinsCalifornia Court of Appeal · 1960
- In Re Tru Block Concrete Products, Inc.United States Bankruptcy Court, S.D. California · 1983
- Greyhound Lines, Inc. v. City of ChicagoAppellate Court of Illinois · 1974
- Estate of GiolittiCalifornia Court of Appeal · 1972
- Palaske v. City of Long BeachCalifornia Court of Appeal · 1949
24 more not listed; retrieve them via the Exa API.