Legal Opinion
Marble Mortgage Co. v. Franchise Tax Board
California Court of Appeal
Decided March 22, 1966No. Civ. 22880PublishedCited by 5 opinions
1Opinion of the CourtTaylor, J.
Respondent, Marble Mortgage Company (hereafter referred to as Marble), was successful in the trial court in this action for a refund of a portion of the California franchise tax paid under protest for its fiscal years ending September 30, 1956, September 30, 3957, and September 30, 1958. On this appeal by the State Franchise Tax Board (hereafter referred to as the state), the sole question is one of law, i.e., whether Marble was a *'1 financial corporation” within the meaning of that term as used in section 23183 of the Revenue and Taxation Code, and therefore taxable at the rate imposed on…
2Cases cited23 opinions
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- First Nat. Bank of Guthrie Center v. AndersonSupreme Court of the United States · 1926
- First National Bank of Hartford v. City of HartfordSupreme Court of the United States · 1927
- Minnesota v. First National Bank of St. PaulSupreme Court of the United States · 1927
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3Cited by5 opinions
- California Federal Savings & Loan Ass'n v. City of Los AngelesCalifornia Supreme Court · 1991
- Simpson Inv. Co. v. State, Dept. of RevenueWashington Supreme Court · 2000
- Del Pino v. GualtieriCalifornia Court of Appeal · 1968
- Simpson Investment Co. v. Department of RevenueWashington Supreme Court · 2000
- Owens-Corning Fiberglas Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1974