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W. & S. LIFE INS. v. STATE BD. OF EQUALIZATION

Docket No. 33497.

4 Cal.App.3d 21 (1970)

84 Cal. Rptr. 88

WESTERN AND SOUTHERN LIFE INSURANCE COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Second District, Division Five.

January 30, 1970.

Attorney(s) appearing for the Case

COUNSEL

Frank M. Gunter, O.C. Sattinger and Lillian S. Sattinger for Plaintiff and Appellant.

Thomas C. Lynch, Attorney General, Ernest P. Goodman, and Harold B. Haas, Assistant Attorneys General, for Defendant and Respondent.

OPINION

FRAMPTON, J. pro tem.* —

Statement of the Case

This is an appeal by plaintiff, an Ohio based life insurance company, from a judgment denying its claim for refund of $120,303.93, which sum was paid by it under protest as the result of a "Retaliatory Tax" assessment levied against it. The action seeks reimbursement thereof by credit or refund through special statutory remedy...

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