Legal Opinion
American Distilling Co. v. Johnson
California Court of Appeal
Decided April 1, 1955No. Civ. 16237PublishedCited by 9 opinions
1Opinion of the CourtNourse, P. J.
This is an action for refund of excise taxes imposed under section 24 of the Alcoholic Beverage Control Act (Deering’s General Laws, Act 3796, hereinafter called the act). Defendants, Treasurer of the State of California and members of the State Board of Equalization, had judgment, after their demurrer to the amended complaint on the ground that it did not state a cause of action was sustained without leave to amend, and plaintiff appeals.
The allegations of the amended complaint relevant to the appeal are to the following effect:
On January 31,1952, a determination of additional alcoholic…
2Cases cited8 opinions
- Chesney v. ByramCalifornia Supreme Court · 1940
- Beard v. BeardCalifornia Supreme Court · 1940
- Chavez v. Times-Mirror Co.California Supreme Court · 1921
- Francis v. Superior CourtCalifornia Supreme Court · 1935
- Anders v. State Board of EqualizationCalifornia Court of Appeal · 1947
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3Cited by9 opinions
- Colvig v. RKO General, Inc.California Court of Appeal · 1965
- Hilltop Properties, Inc. v. StateCalifornia Court of Appeal · 1965
- Holmes v. City of OaklandCalifornia Court of Appeal · 1968
- South Shore Land Co. v. PetersenCalifornia Court of Appeal · 1964
- People v. HicksCalifornia Court of Appeal · 1963
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