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- Title
Recent Decisions.
- Authors
R. C.; E. S.; N. A. L.; S. I. J.; A. G. E.; F. W. P. Jr.; E. C. D.
- Abstract
Presents updates on court rulings in U.S. as of July 1, 1931. Inclusion of tax exempt securities in the measure of corporate franchise taxes; Ruling on whether there was intent to deceive or culpable negligence in a case involving Standard Oil Co. of California; Decision on the nature of action to recover overpayment between Sunset Pacific Oil Co. and Los Angeles & Salt Lake R. Co.
- Subjects
UNITED States; CALIFORNIA; LEGAL judgments; TAX-exempt securities; TAX exemption; CORPORATE taxes; STANDARD Oil Co.; NEGLIGENCE; PAYMENT; SUNSET Pacific Oil Co.; ACTIONS &; defenses (Law)
- Publication
California Law Review, 1931, Vol 19, Issue 5, p541
- ISSN
0008-1221
- Publication type
Article