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LINCOLN NATL. LIFE INS. CO. v. ST. BD. OF EQUALIZATION

Docket No. B071754.

30 Cal.App.4th 1411 (1994)

36 Cal. Rptr.2d 397

LINCOLN NATIONAL LIFE INSURANCE COMPANY, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant; SOUTHERN CALIFORNIA GAS COMPANY., Intervener and Respondent.

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

December 16, 1994.

Attorney(s) appearing for the Case

COUNSEL

Daniel E. Lungren, Attorney General, Edmond B. Mamer and Herbert A. Levin, Deputy Attorneys General, for Defendant and Appellant.

Seyfarth, Shaw, Fairweather & Geraldson and Peter E. Romo, Jr., for Plaintiff and Respondent.

Christensen, White, Miller, Fink & Jacobs, Barry Fink and Eric N. Landau for Intervener and Respondent.

OPINION

JOHNSON, J.

Plaintiff Lincoln National Life Insurance Company (LNL) filed suit against defendant State Board of Equalization of the State of California (Board) seeking a refund of gross premium taxes assessed and collected pursuant to article XIII, section 28, subdivision (c) of the California Constitution. Southern California Gas Company (SCG) was an intervener in the suit. The trial court found LNL only provided administrative...

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