Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
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
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
Bankers Life Co. v. Richardson (1923) 192 Cal. 113 . . . Const. XIII, Sec. 28; . . . 12221
Calfarm Insurance Co. v. Deukmejian (1989) 48 Cal.3d 805 . . . 12202.1
California Comp. & 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 & 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
Edward Brown & 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
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
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
Hopkins; Consolidated Title Security Co. v. (1934) 1 Cal.2d 414 . . . Const. XIII, Sec. 28; . . . 12102, . . . 12204
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. C. Penney Insurance Company v. State Board of Equalization (1979) 94 Cal.App.3d . . . Const. XIII, Sec. 28;
Lincoln National Life Insurance Co. v. State Board of Equalization (1994) 30 Cal.App.4th 1411 . . . Const. XIII, Sec. 28; . . . 12221
Marsh & 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 & 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
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
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
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
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
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
United States Fidelity and Guaranty Co. v. State Board of Equalization (1956) 47 Cal.2d 384 . . . Const. XIII, Sec. 28;
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