Legal Opinion
Western & Southern Life Insurance v. State Board of Equalization
California Court of Appeal
Decided January 30, 1970No. Civ. 33497PublishedCited by 6 opinions
1Opinion of the Court
Opinion
FRAMPTON, J. pro tem. *
Statement of the Case
This is an appeal by plaintiff, an Ohio based life insurance company, from a judgment denying its claim for refund of $120,303.93, which sum was paid by it under protest as the result of a “Retaliatory Tax” assessment levied against it. The action seeks reimbursement thereof by credit or refund through special statutory remedy. The claim for refund was duly filed; plaintiff exhausted its administrative remedies and seeks to have determined by judgment its right to recover the amount as set forth in the claim.
The cause was tried upon a…
2Cases cited20 opinions
- Prudential Insurance v. BenjaminSupreme Court of the United States · 1946
- Watson v. Employers Liability Assurance Corp.Supreme Court of the United States · 1955
- Carpenter v. Pacific Mutual Life InsuranceCalifornia Supreme Court · 1937
- Baltic Mining Co. v. MassachusettsSupreme Court of the United States · 1913
- Wilke & Holzheiser, Inc. v. Department of Alcoholic Beverage ControlCalifornia Supreme Court · 1966
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3Cited by6 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- City of Los Angeles v. Shpegel-Dimsey, Inc.California Court of Appeal · 1988
- American Alliance Ins. Co. v. State Board of EqualizationCalifornia Court of Appeal · 1982
- Gutknecht v. City of SausalitoCalifornia Court of Appeal · 1974
- Massachusetts Mutual Life Insurance v. City & County of San FranciscoCalifornia Court of Appeal · 1982
1 more not listed; retrieve them via the Exa API.