TRANSAMERICA OCCIDENTAL LIFE v. ST. BD. OF EQUAL

Docket No. B048860.

232 Cal.App.3d 1048 (1991)

284 Cal. Rptr. 9

TRANSAMERICA OCCIDENTAL LIFE INSURANCE COMPANY, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

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

July 29, 1991.


Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp and Daniel E. Lungren, Attorneys General, Edmond B. Mamer and Herbert A. Levin, Deputy Attorneys General, for Defendant and Appellant.

Reid A. Evers, David M. Goldstein, Ott & Levine and Joel A. Levine for Plaintiff and Respondent.


OPINION

ORTEGA, J.

Defendant California State Board of Equalization (Board) appeals from the judgment for plaintiff Transamerica Occidental Life Insurance Company (TOLIC) entered after the trial court overruled the Board's demurrer and granted TOLIC's summary adjudication of issues motion. The sole issue on appeal is which of two tax rates in Revenue and Taxation Code section 12202...

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