TITLE INS. CO. v. STATE BD. OF EQUALIZATION

Docket No. S022285.

4 Cal.4th 715 (1992)

842 P.2d 121

14 Cal. Rptr.2d 822

TITLE INSURANCE COMPANY OF MINNESOTA, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant. [And six other cases.]

Supreme Court of California.

December 31, 1992.


Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp and Daniel E. Lungren, Attorneys General, Timothy G. Laddish, Assistant Attorney General, and Richard F. Finn, Deputy Attorney General, for Defendant and Appellant.

Atwood, Knox & Anderson, Atwood, Knox, Anderson, Uzzi & Dinapoli, Stanford H. Atwood, Jr., Robert Knox, John H. Blake, White & Case, Harry G. Melkonian, David J. Wilson, Jill H. Silfen, Paul C. Rooney, Jr., Darren R. Fortunato, Gibson, Dunn & Crutcher, John A. Arguelles, Norman B. Barker and Maureen McGuirl for Plaintiff and Respondent.

O'Melveny & Meyers, Warren Christopher, Frederick A. Richman, Thomas M. McCoy, Nielsen, Merksamer, Parrinello, Mueller & Naylor, John E. Mueller and Eric J. Miethke as Amici Curiae on behalf of Plaintiff and Respondent.


OPINION

PANELLI, J.

We granted review to decide whether title insurers may be taxed on claims paid by underwritten title companies pursuant to underwriting agreements between the two. We conclude that they may not be so taxed. Additionally, we find that the State Board of Equalization failed to properly raise the defense that the title insurers should have been taxed on the total premiums paid by the insureds to the underwritten title...

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