Legal Opinion
Filoli, Inc. v. Johnson
California Supreme Court
Decided November 29, 1935No. S. F. 15093PublishedCited by 6 opinions
1Opinion of the CourtShenk, J.
The plaintiff appeals from a judgment for the defendant in an action to recover a portion of the franchise tax assessed against the plaintiff for the year 1931 and paid under protest.
The plaintiff was incorporated under the laws of California and commenced to do business on July 1, 1930. At the time of its incorporation it paid the minimum tax of $25 required by the Bank and. Corporation Franchise Tax Act (Stats. 1929, p. 19, as amended), for the privilege of exercising its franchise in the year 1930. The plaintiff’s fiscal year is the calendar year. In compliance with section 13 of the act…
2Cases cited10 opinions
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- Pacific Co. v. JohnsonSupreme Court of the United States · 1932
- New York v. JersawitSupreme Court of the United States · 1924
- Fullerton Oil Co. v. JohnsonCalifornia Supreme Court · 1934
- Pullman Co. v. Richardson, State Treasurer of California. Hines, Director General of Railroads v. SameSupreme Court of the United States · 1923
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Corporation of America v. JohnsonCalifornia Supreme Court · 1936
- Charles Schwab Corp. v. Comm'rUnited States Tax Court · 2004
- Western & Southern Life Insurance v. State Board of EqualizationCalifornia Court of Appeal · 1970
- Sunset Nut Shelling Co. v. JohnsonCalifornia Court of Appeal · 1942
- Charles Schwab Corp. v. Comm'rUnited States Tax Court · 2004
1 more not listed; retrieve them via the Exa API.