Legal Opinion
Pacific Mutual Life Insurance v. State Board of Equalization
California Court of Appeal
Decided January 12, 1996No. B076158PublishedCited by 4 opinions
1Opinion of the Court
Opinion
CROSKEY, J.
Plaintiffs are certain life insurance companies who filed suit to challenge, on various grounds, the authority of the California State Board of Equalization (the Board) to impose on them new insurance premiums tax rates for the years 1989 and 1990. Plaintiffs also challenge the method of calculation which the Board used to determine the new tax rates for those years. The trial court determined the Board did have the authority to revise the insurance premiums tax rate previously set by the Legislature. The court also determined the revised tax rate imposed on plaintiffs by…
2Cases cited10 opinions
- Yakus v. United StatesSupreme Court of the United States · 1944
- Michigan Central Railroad v. PowersSupreme Court of the United States · 1906
- Beach Colony II v. California Coastal Com.California Court of Appeal · 1985
- Franchise Tax Board v. Superior CourtCalifornia Supreme Court · 1950
- El Dorado Oil Works v. McColganCalifornia Supreme Court · 1950
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3Cited by4 opinions
- Proposition 103 Enforcement Project v. QuackenbushCalifornia Court of Appeal · 1998
- United Systems of Arkansas, Inc. v. StamisonCalifornia Court of Appeal · 1998
- PEOPLE EX REL. DEPT. OF CON. v. El Dorado CountyCalifornia Court of Appeal · 2003
- PROPOSITION 103 ENFORCEMENT v. QuackenbushCalifornia Court of Appeal · 1998