Legal Opinion
Rihn v. Franchise Tax Board
California Court of Appeal
Decided March 8, 1955No. Civ. 20459PublishedCited by 10 opinions
1Opinion of the Court
ASHBURN, J. pro tem. *
Action to recover money paid under protest as a state income tax upon tips received by plaintiff-appellant while working as a waiter at the Biltmore Hotel, Los Angeles, during the year 1951. The sole question is whether a waiter’s tips may be taxed as income under the Personal Income Tax Law of this state. (Rev. & Tax. Code, § 17001 et seq.) The trial court answered that question in the affirmative. Plaintiff, as appellant, contends that tips are gratuities, gifts, and as such not taxable. The case was submitted upon stipulated facts; it appeared that plaintiff collected…
2Cases cited23 opinions
- Bodinson Manufacturing Co. v. California Employment CommissionCalifornia Supreme Court · 1941
- Cal. Drive-In Restaurant Assn. v. ClarkCalifornia Supreme Court · 1943
- Coca-Cola Co. v. State Board of EqualizationCalifornia Supreme Court · 1945
- Williams v. Jacksonville Terminal Co.Supreme Court of the United States · 1942
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
18 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- People v. HagenCalifornia Supreme Court · 1998
- People v. SmithCalifornia Court of Appeal · 1984
- Howard Jarvis Taxpayers Ass'n v. City of San DiegoCalifornia Court of Appeal · 1999
- Wertin v. Franchise Tax BoardCalifornia Court of Appeal · 1998
- Spurgeon v. Franchise Tax BoardCalifornia Court of Appeal · 1984
5 more not listed; retrieve them via the Exa API.