Legal Opinion
Lincoln National Life Insurance v. State Board of Equalization
California Court of Appeal
Decided December 16, 1994No. B071754PublishedCited by 9 opinions
1Opinion of the Court
Opinion
JOHNSON, J.
Plaintiff Lincoln National Life Insurance Company (LNL) filed suit against defendant State Board of Equalization of the State of California (Board) seeking a refund of gross premium taxes assessed and collected pursuant to article XIII, section 28, subdivision (c) of the California Constitution. Southern California Gas Company (SCG) was an intervener in the suit. The trial court found LNL only provided administrative services and ordered the Board to refund all premium taxes paid by LNL for the years 1980 through 1985 plus interest. The court also awarded costs to SCG as…
2Cases cited9 opinions
- Metropolitan Life Insurance v. State Board of EqualizationCalifornia Supreme Court · 1982
- Allstate Insurance v. State Board of EqualizationCalifornia Court of Appeal · 1959
- People Ex Rel. Rominger v. County of TrinityCalifornia Court of Appeal · 1983
- McGowan v. City of San DiegoCalifornia Court of Appeal · 1989
- Simpson Redwood Co. v. State of CaliforniaCalifornia Court of Appeal · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
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- Bame v. City of Del MarCalifornia Court of Appeal · 2001
- City of Malibu v. California Coastal CommissionCalifornia Court of Appeal · 2005
- Adhav v. Midway Rent A Car, Inc., California Court of Appeal, 5th District2019
- Parmar v. Board of EqualizationCalifornia Court of Appeal · 2011
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