Legal Opinion
Bank of Alameda County v. McColgan
California Court of Appeal
Decided June 4, 1945No. Civ. 12851PublishedCited by 12 opinions
1Opinion of the CourtWard, J.
The Franchise Tax Commissioner appeals from a judgment allowing plaintiff to recover taxes collected under the Bank and Corporation Tax Act (Stats. 1939, p. 2968, § 30) for the years 1938, 1939 and 1940.
The construction of section 13 (k) of the act (Stats. 1929, p. 19, as amended by Stats. 1937, p. 2334; Deering’s Gen. Laws, Act 8488) presents the primary question for decision. It provides: “Any bank or corporation which is dissolved and any foreign corporation which withdraws from the State during any taxable year shall pay a tax hereunder only for the months of such taxable year which…
2Cases cited9 opinions
- Carter v. Commission on Qualifications of Judicial AppointmentsCalifornia Supreme Court · 1939
- Elliott v. Superior Court of Cal.California Supreme Court · 1914
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- County of Los Angeles v. Superior CourtCalifornia Supreme Court · 1941
- Hammond v. McDonaldCalifornia Court of Appeal · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Herbert v. RiddellDistrict Court, S.D. California · 1952
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- People v. FrenchCalifornia Court of Appeal · 1978
- Herschfelt v. Knowles-Raymond Granite Co.California Court of Appeal · 1955
- Kennard v. RosenbergCalifornia Court of Appeal · 1954
7 more not listed; retrieve them via the Exa API.