Legal Opinion
Sunset Nut Shelling Co. v. Johnson
California Court of Appeal
Decided January 28, 1942No. Civ. 11909PublishedCited by 4 opinions
1Opinion of the CourtPeters, P. J.
Plaintiff, Sunset Nut Shelling Company, paid a portion of its franchise tax for the calendar year 1935 under protest. Thereafter, this action was instituted by the taxpayer to recover the amount so paid. The trial court overruled the demurrer of the State Treasurer. The latter elected to stand upon the demurrer, and judgment was entered in favor of plaintiff, from which this appeal is taken.
The problem involved is whether a 1935 amendment to the Franchise Tax Act, effective June 25, 1935 (Stats, of 1935, p. 1245, at p. 1246; Deering’s Gen. Laws, 1935 Supp. Act 8488), raising the rate of the…
2Cases cited8 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Patton v. BradySupreme Court of the United States · 1902
- Wisconsin & Michigan Railway Co. v. PowersSupreme Court of the United States · 1903
- Roth Drug, Inc. v. JohnsonCalifornia Court of Appeal · 1936
- Holmes v. McColganCalifornia Supreme Court · 1941
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3Cited by4 opinions
- Fox Bakersfield Theatre Corp. v. City of BakersfieldCalifornia Supreme Court · 1950
- Gutknecht v. City of SausalitoCalifornia Court of Appeal · 1974
- Trumbo v. Crestline Lake Arrowhead Water AgencyCalifornia Court of Appeal · 1967
- West Hollywood Concerned Citizens v. City of West HollywoodCalifornia Court of Appeal · 1991