Legal Opinion

McCreery v. McColgan

California Supreme Court

Decided March 7, 1941No. S. F. 16350PublishedCited by 9 opinions

1Opinion of the Court

THE COURT.

Four actions were brought by different plaintiffs to recover income taxes paid under protest. In each action an appeal was taken from the judgment entered for the defendant. These appeals are presented in one record and each involves the question of the constitutionality of section 34 of the California Personal Income Tax Act of 1935 (Stats. 1935, p. 1090 [Deering’s Gen. Laws, 1935 Supp., Act 8494]), under which the taxes were imposed.

The act is entitled: “An Act to provide for the levy and collection of a tax upon the incomes of individuals, estates and trusts, and to provide for…

2Cases cited17 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
  3. Helvering v. GowranSupreme Court of the United States · 1937
  4. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  5. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919

12 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. County of Los Angeles v. Southern California Telephone Co.California Supreme Court · 1948
  2. People v. Western Fruit GrowersCalifornia Supreme Court · 1943
  3. People v. Keith Railway Equipment Co.California Court of Appeal · 1945
  4. Ferrante v. Fish & Game CommissionCalifornia Supreme Court · 1946
  5. San Joaquin Ginning Co. v. McColganCalifornia Supreme Court · 1942

4 more not listed; retrieve them via the Exa API.

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