Legal Opinion
Occidental Life Insurance v. State Board of Equalization
California Court of Appeal
Decided February 27, 1956No. Civ. No. 16656PublishedCited by 1 opinion
1Opinion of the CourtDooling, J.
In an action to recover taxes paid under protest in the amount of $13,739.45 the trial court gave judgment for the plaintiff from which the defendants appeal. The plaintiff, hereafter called Occidental, is a life insurance company incorporated under the laws of California with its principal place of business in the city of Los Angeles. The taxes involved in this case were based upon premiums received by Occidental during the year 1950 from policyholders residing in states in which Occidental was not licensed to do business.
The facts are not disputed. The premiums in question were all renewal…
2Cases cited8 opinions
- Equitable Life Assurance Soc. of United States v. PennsylvaniaSupreme Court of the United States · 1915
- Provident Savings Life Assurance Society v. KentuckySupreme Court of the United States · 1915
- Carpenter v. People Mutual Life InsuranceCalifornia Supreme Court · 1937
- COMMISSIONER OF CORP. & TAXATION v. Boston Ins. Co.Massachusetts Supreme Judicial Court · 1952
- Commonwealth v. Equitable Life Assurance Society of United StatesSupreme Court of Pennsylvania · 1913
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3Cited by1 opinion
- Illinois Commercial Men's Ass'n v. State Board of EqualizationCalifornia Supreme Court · 1983