Legal Opinion
Matson Navigation Co. v. State Board of Equalization
California Supreme Court
Decided March 27, 1935No. S. F. 15137PublishedCited by 16 opinions
1Opinion of the Court
THE COURT.
Petitioners bring this proceeding under section 30 of the Bank and Corporation Franchise Tax Act (Stats, of 1929, p. 19), as such section was amended in 1933. (Stats, of 1933, p. 692.) This is apparently the first case to reach this court under the procedure therein provided. That section, as amended, provides that any corporate taxpayer dissatisfied with the assessment levied against it by the franchise tax commissioner, and after having unsuccessfully appealed to the state board of equalization, within sixty days of the decision of that board, may apply to this court for a writ of…
2Cases cited15 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Standard Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1936
- Butler Brothers v. McColganCalifornia Supreme Court · 1941
- Matson Nav. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1936
- Southern Pacific Co. v. McColganCalifornia Court of Appeal · 1945
- El Dorado Oil Works v. McColganCalifornia Supreme Court · 1950
11 more not listed; retrieve them via the Exa API.