1. Home
  2. Browse Decisions
  3. Cal.App.3d
  4. 31 Cal.App.3d
  5. 31 Cal.App.3d 928 (1973)
 

GALLOWAY v. FRANCHISE TAX BD.

Docket No. 32023.

31 Cal.App.3d 928 (1973)

107 Cal. Rptr. 715

SOPHIE T. GALLOWAY et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, First District, Division Three.

April 27, 1973.

Attorney(s) appearing for the Case

COUNSEL

Cooley, Godward, Castro, Huddleson & Tatum, Michael Traynor, Myron G. Sugarman and Walter Taylor for Plaintiffs and Appellants.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Timothy G. Laddish, Deputy Attorney General, for Defendant and Respondent.

OPINION

DRAPER, P.J.

Each plaintiff is a former employee of the state, now receiving a pension or retirement allowance under the Public Employees Retirement Law. Each claims such income (insofar as it exceeds contributions paid by her from income previously taxed to her) to be exempt from income taxation, and seeks refund of the portion of her income tax attributable to such income only. Each side moved for summary judgment. The cases...

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