Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Tax on Insurers Law

Table of Cases


A    B    C    E    F    G    H    I    J    L    M    N    O    P    S    T    U    W   



A

Aetna Life Ins. Co. v. State Board of Equalization (1992) 11 Cal.App.4th 1207 … Const. XIII, Sec. 28; 12221

Alliance Life Insurance Co.; People v. (1944) 65 Cal.App.2d 808 … Const. XIII, Sec. 28; 12221

Allstate Insurance Co. v. State Board of Equalization (1959) 169 Cal.App.2d 165 … Const. XIII, Sec. 28; 12221

American Alliance Ins. Co. v. State Board of Equalization (1982) 134 Cal.App.3d 601 … Const. XIII, Sec. 28; 13102

Atlantic Insurance Co. v. State Board of Equalization (1967) 255 Cal.App.2d 1 appeal dismissed (1968) 390 U.S. 529 … Const. XIII, Sec. 28


B

Bankers Life Co. v. Richardson (1923) 192 Cal. 113 … Const. XIII, Sec. 28; 12221


C

Calfarm Insurance Co. v. Deukmejian (1989) 48 Cal.3d 805 … 12202.1

California Comp. and Fire Co. v. State Board of Equalization (1982) 132 Cal.App.3d 25 … Const. XIII, Sec. 28

California State Auto. Assn. Inter-Insurance Bureau v. State Board of Equalization (1974) 44 Cal.App.3d 13 … Const. XIII, Sec. 28; 12221

California-Western States Life Insurance Co. v. State Board of Equalization (1957) 151 Cal.App.2d 559 … Const. XIII, Sec. 28; 12221

California-Western States Life Insurance Co. v. State Board of Equalization (1959) 171 Cal.App.2d 801 … Const. XIII, Sec. 28

Camden Fire Insurance Association v. Johnson (1941) 42 Cal.App.2d 528 … 12631

City and County of San Francisco; Massachusetts Mutual Life Ins. Co. v. (1982) 129 Cal.App.3d 876 … Const. XIII, Sec. 28; 12204

City of Los Angeles; Groves v. (1949) 93 Cal.App.2d. 17 … Const. XIII, Sec. 28; 12102, … 12204

City of Los Angeles, Groves v. (1953) 40 Cal.2d 751 … Const. XIII, Sec. 28; 12102, … 12204, … 12221

City of Los Angeles; Marsh and McClennan of California, Inc. v. (1976) 62 Cal.App.3d 108 … Const. XIII, Sec. 28; 12204

Consolidated Title Security Co. v. Hopkins (1934) 1 Cal.2d 414 … Const. XIII, Sec. 28; 12102, … 12204


E

Edward Brown and Sons v. McColgan (1942) 53 Cal.App.2d 504 … Const. XIII, Sec. 28; 12204

Equitable Life Assur. Society v. Johnson (1942) 53 Cal.App.2d 49 … Const. XIII, Sec. 28; 12221


F

Farmers Underwriters Ass'n v. Franchise Tax Board (1966) 242 Cal.App.2d 589 … 12003

Franklin Life Insurance Company v. State Board of Equalization (1965) 63 Cal.2d 222 Const. XIII, Sec. 28


G

General Motors Corp. v. California State Board of Equalization (9th Cir. 1987) 815 F.2d 1305, cert. denied (1988) 485 U.S. 941 … Const. XIII, Sec. 28; 12221

Great-West Life Assurance v. State Board of Equalization (1993) 19 Cal.App.4th 1553 Const. XIII. Sec. 28; … 12221

Groves v. City of Los Angeles (1949) 93 Cal.App.2d 17 … Const. XIII, Sec. 28; 12102, … 12204

Groves v. City of Los Angeles (1953) 40 Cal.2d 751 … Const. XIII, Sec. 28; 12102, … 12204, … 12221


H

Hopkins; Consolidated Title Security Co. v. (1934) 1 Cal.2d 414 … Const. XIII, Sec. 28; 12102, … 12204


I

Illinois Com. Mens Assn. v. State Board of Equalization (1983) 34 Cal.3d 839, appeal dismissed (1984) 466 U.S. 933 … Const. XIII, Sec. 28; 12201

Industrial Idem. Exch. v. State Board of Equalization (1945) 26 Cal.2d 772 … Const. XIII, Sec. 28; 12221

Interinsurance Exchange v. State Board of Equalization (1984) 156 Cal.App.3d 606 … Const. XIII, Sec. 28; 12221


J

J. C. Penney Insurance Company v. State Board of Equalization (1979) 94 Cal.App.3d … Const. XIII, Sec. 28;


L

Lincoln National Life Insurance Co. v. State Board of Equalization (1994) 30 Cal.App.4th 1411 … Const. XIII, Sec. 28; 12221


M

Marsh and McClennan of California, Inc. v. City of Los Angeles (1976) 62 Cal.App.3d. 108 … Const. XIII, Sec. 28; 12204

Massachusetts Mutual Life Ins. Co. v. City and County of San Francisco (1982) 129 Cal.App.3d 876 … Const. XIII, Sec. 28; 12204

McColgan; Edward Brown and Sons v. (1942) 53 Cal.App.2d 504 … Const. XIII, Sec. 28; 12204

Mercury Casualty Co. v. State Board of Equalization (1983) 141 Cal.App.3d 43 … Const. XIII, Sec. 28; 12221

Mercury Casualty Co. v. State Board of Equalization (1986) 179 Cal.App.3d 34 … 12979

Metropolitan Life Insurance Co. v. State Board of Equalization (1982) 32 Cal.3d 649 … Const. XIII, Sec. 28; 12221

Mutual Benefit Life Insurance Co. v. Richardson (1923) 192 Cal. 369 … Const. XIII, Sec. 28; 12221

Mutual Life Ins. Co. v. City of Los Angeles (1990) 50 Cal.3d 402 … Const. XIII, Sec. 28; 12204


N

Northwestern Mutual Life Insurance Co. v. Johnson (1936) 8 Cal.2d 42 … Const. XIII, Sec. 28

Northwestern Mutual Life Insurance Co. v. Roberts (1918) 177 Cal. 540 … Const. XIII, Sec. 28; 12003, … 12221

Northwestern Mutual Life Insurance Co. v. State Board of Equalization (1946) 73 Cal.App.2d 548 … Const. XIII, Sec. 28


O

Occidental Life Insurance Co. v. State Board of Equalization (1956) 139 Cal.App.2d 468 … Const. XIII, Sec. 28; 12221

Occidental Life Insurance Co. v. State Board of Equalization (1982) 135 Cal.App.3d 845 … Const. XIII, Sec. 28; 12204


P

Pacific Coast Insurance Assn.; Carpenter v. (1937) 10 Cal.2d 304 … Const. XIII, Sec. 28

Pacific Mutual Life Insurance Co. v. State Board of Equalization (1996) 41 Cal.App.4th 1153 … 12202.1

Peoples Mutual Life Insurance Co. v. Carpenter (1937) 10 Cal.2d 299 … Const. XIII, Sec. 28; 12201

Prudential Ins. Co. v. State Board of Equalization (1993) 21 Cal.App.4th 458 … Const. XIII, Sec. 28; … 12221


S

Silvers v. State Board of Equalization (2010) 188 Cal.App.4th 1215 … Const. XIII, Sec. 28

State Compensation Insurance Fund v. State Board of Equalization (1993) 14 Cal.App.4th 1295 … 12202.1

State Farm Mutual Automobile Insurance Co. v. Carpenter (1939) 31 Cal.App.2d 178 … Const. XIII, Sec. 28; 12221


T

Title Insurance and Trust Co. v. Franchise Tax Board (1956) 145 Cal.App.2d 60 … Const. XIII, Sec. 28; 12204

Title Insurance Co. v. State Board of Equalization (1992) 4 Cal.4th 715 … 12231

Transamerica Occidental Life Ins. Co. v. State Board of Equalization (1991) 232 Cal.App.3d 1048 … Const. XIII, Sec. 28; 12202


U

United States Fidelity and Guaranty Co. v. State Board of Equalization (1956) 47 Cal.2d 384 … Const. XIII, Sec. 28;


W

Western and Southern Life Insurance v. State Board of Equalization (1970) 4 Cal.App.3d 21 … Const. XIII, Sec. 28;

Western and Southern Life Insurance v. State Board of Equalization of California (1981) 451 U.S. 648 … Const. XIII, Sec. 28;

Western Travelers Accident Association v. Johnson (1936) 14 Cal.App.2d 306 … Const. XIII, Sec. 28; 12221