Legal Opinion
Cullinan v. McColgan
California Court of Appeal
Decided July 25, 1947No. Civ. 7341PublishedCited by 6 opinions
1Opinion of the CourtPeek, J.
This is an appeal from a judgment in favo respondent, Franchise Tax Commissioner of the State of fornia, upon his demurrer to plaintiffs’ complaint, the murrer having been sustained without leave to amend.
Each of the five counts of the complaint alleges gen-'1 erally that plaintiffs kept their records and reported their income on a cash receipts and disbursements basis. Additionally, each of the counts alleges that for the calendar years 1936-37-39-40 and 41 respectively, the plaintiffs as executors of the estate of Mathew I. Sullivan filed a return with the respondent comnajlsioner in…
2Cases cited12 opinions
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- Iselin v. United StatesSupreme Court of the United States · 1926
- Bodinson Manufacturing Co. v. California Employment CommissionCalifornia Supreme Court · 1941
- Cal. Drive-In Restaurant Assn. v. ClarkCalifornia Supreme Court · 1943
- Morrill v. JonesSupreme Court of the United States · 1883
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3Cited by6 opinions
- People v. MangiagliCalifornia Court of Appeal · 1950
- People v. Harter Packing Co.California Court of Appeal · 1958
- United Auburn Indian Community of the Auburn Rancheria v. BrownCalifornia Court of Appeal · 2016
- Gunn v. State Board of EqualizationCalifornia Court of Appeal · 1954
- Andrews v. Franchise Tax BoardCalifornia Court of Appeal · 1969
1 more not listed; retrieve them via the Exa API.