Legal Opinion
Aronoff v. Franchise Tax Board
California Supreme Court
Decided July 18, 1963No. Sac. 7440PublishedCited by 37 opinions
1Opinion of the CourtMcCOMB, J.
Petitioners seek a writ of prohibition restraining respondents from taking any further steps to collect taxes assessed against them.
Facts-. The taxes in question relate to assessments by the Franchise Tax Board of additional personal income taxes based on the disallowance of deductions claimed by petitioners on their California personal income tax returns. The disallowance of the deductions was based on former section 17359 of the Revenue and Taxation Code (now numbered § 17297), prohibiting the allowance of deductions to a taxpayer of any of his gross income from certain designated illegal…
2Cases cited9 opinions
- Abelleira v. District Court of AppealCalifornia Supreme Court · 1941
- Laisne v. California State Board of OptometryCalifornia Supreme Court · 1942
- Modern Barber Colleges, Inc. v. California Employment Stabilization CommissionCalifornia Supreme Court · 1948
- Standard Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1936
- Whitten v. California State Board of OptometryCalifornia Supreme Court · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Franchise Tax Board v. United States Postal ServiceSupreme Court of the United States · 1984
- Pacific Gas & Electric Co. v. State Board of EqualizationCalifornia Supreme Court · 1980
- State Board of Equalization v. Superior CourtCalifornia Supreme Court · 1985
- Ernest Franceschi, Jr. v. John ChiangCourt of Appeals for the Ninth Circuit · 2018
32 more not listed; retrieve them via the Exa API.