Gregory v. State

In 1943 plaintiff filed a gift tax return and the state controller issued a Notice of Determination of Tax. Plaintiff paid the tax to defendant state under protest. In this action to recover the tax so paid, plaintiff recovered judgment for the amount of the tax, and, after appeal (Gregory v. State of California, 77 Cal.App.2d 26, 28 [174 P.2d 863, 175 P.2d 542]), pursuant to stipulation, judgment was entered in favor of plaintiff for a portion of the tax, it being conceded that the only issue was whether interest should be allowed on the amount overpaid on the tax. In the judgment the trial…