Document Type

Opinion

Publication Date

11-30-1956

Docket No.

L. A. Nos. 23712, 23713, 23714

Citation

47 Cal. 2d 384; 303 P.2d 1034; 1956

Abstract

Taxpayers failed to make a clear case for estoppel against the taxing authority's assessment of back taxes on gross premiums because taxing authority's acceptance of taxes paid could not bind the state as to the full amount of tax lawfully due.

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