WESTERN & SOUTHERN LIFE INS. v. STATE BD. OF EQ.

Docket No. 55251.

99 Cal.App.3d 410 (1979)

159 Cal. Rptr. 539

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

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

November 2, 1979.


Attorney(s) appearing for the Case

COUNSEL

George Deukmejian, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Timothy G. Laddish, Deputy Attorney General, for Defendant and Appellant.

Frost & Jacobs, Alan R. Vogeler, Gerald L. Baldwin, Paul, Hastings, Janofsky & Walker, and Ronald M. Oster for Plaintiff and Respondent.


OPINION

KINGSLEY, J.

This case involves the constitutionality of two provisions of California law imposing taxes on foreign insurance companies. The trial court found in favor of the plaintiff insurance company, holding that one of those provisions (the so-called retaliatory tax) was unconstitutional. It also made findings on other issues as set forth in its memorandum of intended decision as follows:

"In the above-entitled...

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