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ALLEN v. FRANCHISE TAX BOARD

Docket No. L.A. 21776.

39 Cal.2d 109 (1952)

245 P.2d 297

L.J. ALLEN, Respondent, v. FRANCHISE TAX BOARD, Appellant.

Supreme Court of California. In Bank.

June 17, 1952.

Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, James E. Sabine and Edward Sumner, Deputy Attorneys General, for Appellant.

Harold E. Prudhon for Respondent.

SHENK, J.

The plaintiff brought this action against the Franchise Tax Board, substituted for Charles J. McColgan, Franchise Tax Commissioner, to recover taxes paid under protest. The plaintiff had judgment for the sum prayed for and the defendant appealed.

The controversy presents the question of the validity of the operation retroactively of section 7.1 added to the Personal Income Tax Act in 1941 (Stats. 1941,...

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