L. A. Nos. 23712, 23713, 23714
47 Cal. 2d 384; 303 P.2d 1034; 1956
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.
Carter, Jesse W., "United States Fidelity & Guaranty Co. v. State Board of Equalization" (1956). Jesse Carter Opinions. Paper 101.