MERCURY CASUALTY CO. v. STATE BD. OF EQUALIZATION

Docket No. 60829.

141 Cal.App.3d 43 (1983)

190 Cal. Rptr. 72

MERCURY CASUALTY COMPANY, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

March 18, 1983.


Attorney(s) appearing for the Case

COUNSEL

Ervin, Cohen & Jessup, W. Edgar Jessup, Jr., Horace N. Freedman and Reeve E. Chudd for Plaintiff and Appellant.

George Deukmejian and John K. Van de Kamp, Attorneys General, Arthur C. de Goede, Assistant Attorney General, Edmond B. Mamer and Herbert A. Levin, Deputy Attorneys General, for Defendant and Respondent.


OPINION

KINGSLEY, J.

Plaintiff appeals from an adverse judgment in an action involving the validity of a tax. We reverse.

I

(1a) Plaintiff is an insurance company, doing business in California, writing only so-called "casualty" insurance. As such, it is taxable by the State of California at a rate based on the "gross premiums" received by it from its business in this state. Plaintiff offers to prospective...

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