CAL.-WESTERN STATES LIFE INS. CO. v. ST. BD. OF EQUAL.

Docket No. 9048.

151 Cal.App.2d 559 (1957)

312 P.2d 19

CALIFORNIA-WESTERN STATES LIFE INSURANCE COMPANY (a Corporation), Respondent, v. STATE BOARD OF EQUALIZATION et al., Appellants.

Court of Appeals of California, Third District.

June 7, 1957.


Attorney(s) appearing for the Case

Edmund G. Brown, Attorney General, and Harold B. Haas, Deputy Attorney General, for Appellants.

Downey, Brand, Seymour and Rohwer for Respondent.


VAN DYKE, P.J.

Respondent, as its name implies, is an insurance company doing business as such in this state and elsewhere. It is subject to taxation under the provisions of article XIII, section 14 4/5, of the state Constitution. The basis of its annual tax is (in respect to each year) the amount of gross premiums, less return premiums, received in such year "upon its business done in this State." In 1949, the company adopted an employees' retirement plan. No employee...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases