Legal Opinion
Honolulu Oil Corp. v. Franchise Tax Board
California Supreme Court
Decided October 29, 1963No. S. F. 21210PublishedCited by 20 opinions
1Opinion of the CourtPeek, J.
Plaintiff Honolulu Oil Corporation appeals from a judgment in favor of the defendant Franchise Tax Board of the State of California in an action by the company to recover alleged overpayments of the corporate franchise tax in each of the taxable years 1951,1952,1953, and 1954.
Honolulu Oil Corporation is a Delaware corporation with its principal offices located in San Francisco. During the years in question it engaged in exploration for, and extraction and sale of oil and gas in 15 states and the Dominion of Canada. In each of those years it originally computed its net income derived from…
2Cases cited5 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Butler Brothers v. McColganCalifornia Supreme Court · 1941
- Superior Oil Co. v. Franchise Tax BoardCalifornia Supreme Court · 1963
3Cited by20 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Skelly Oil Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1964
- Chase Brass & Copper Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1970
- Webb Resources, Inc. v. McCoySupreme Court of Kansas · 1965
- Container Corp. of America v. Franchise Tax Bd.California Court of Appeal · 1981
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