Legal Opinion

Irvine Co. v. McColgan

California Supreme Court

Decided March 23, 1945No. L. A. 18634Published

1Opinion of the Court

26 Cal.2d 160 (1945)

THE IRVINE COMPANY (a Corporation), Respondent,

v.

CHARLES J. McCOLGAN, as Franchise Tax Commissioner, etc., Appellant.

L. A. No. 18634.

Supreme Court of California. In Bank.

Mar. 23, 1945.

Robert W. Kenny, Attorney General, and H. H. Linney and James E. Sabine, Deputies Attorney General, for Appellant.

Scarborough & Petty and Jas. G. Scarborough for Respondent.

GIBSON, C.J.

This is an appeal from a judgment for the plaintiff in two consolidated actions brought to recover a portion of the franchise tax paid to the State of California by plaintiff on its statutory net income for its…

2Cases cited38 opinions

  1. Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
  2. United States v. Rock Royal Co-Operative, Inc.Supreme Court of the United States · 1939
  3. American Manufacturing Co. v. City of St. LouisSupreme Court of the United States · 1919
  4. Bank of America v. Whitney Central National BankSupreme Court of the United States · 1923
  5. Butler Bros. Shoe Co. v. United States Rubber Co.Court of Appeals for the Eighth Circuit · 1907

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