Legal Opinion
Allen v. Franchise Tax Board
California Supreme Court
Decided June 17, 1952No. L. A. 21776PublishedCited by 9 opinions
1Opinion of the CourtShenk, J.
The plaintiff brought this action against the Franchise Tax Board, substituted for Charles J. McColgan, Franchise Tax Commissioner, to recover taxes paid under protest. The plaintiff had judgment for the sum prayed for and the defendant appealed.
The controversy presents the question of the validity of the operation retroactively of section 7.1 added to the Personal Income Tax Act in 1941 (Stats. 1941, p. 471; cf. Rev. & Tax. Code, § 17054.) Prior to applicable amendments persons who received a lump sum as compensation for services rendered over a period of years and who reported income on a…
2Cases cited15 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Fernandez v. WienerSupreme Court of the United States · 1946
- Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946
- Helvering v. O'DONNELLSupreme Court of the United States · 1938
- Cooper v. United StatesSupreme Court of the United States · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Mannheim v. Superior CourtCalifornia Supreme Court · 1970
- Texas Co. v. County of Los AngelesCalifornia Supreme Court · 1959
- Estate of SkinkerCalifornia Supreme Court · 1956
- Robins v. County of Los AngelesCalifornia Court of Appeal · 1966
- Estate of CookeCalifornia Court of Appeal · 1976
4 more not listed; retrieve them via the Exa API.