Attorney(s) appearing for the Case
Dodge & Evans for Appellants.
Stanley Mosk, Attorney General, James E. Sabine, Assistant Attorney General, and Ernest P. Goodman, Deputy Attorney General, for Respondent.
Court of Appeals of California, First District, Division One.
Plaintiffs appeal from a judgment in favor of defendant denying them a refund of personal income taxes.
1. Was the Canadian income tax paid by California residents on corporate dividends a "net income tax" under section 18001 of the Revenue and Taxation Code (formerly § 17976)?
2. Is section 18001 unconstitutional?
The facts were stipulated. Plaintiffs during the years 1949-1953...
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