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Full-Text Articles in Taxation-State and Local

United States Fidelity & Guaranty Co. V. State Board Of Equalization, Jesse W. Carter Nov 1956

United States Fidelity & Guaranty Co. V. State Board Of Equalization, Jesse W. Carter

Jesse Carter Opinions

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.


Fischer V. County Of Shasta [Dissent], Jesse W. Carter Jun 1956

Fischer V. County Of Shasta [Dissent], Jesse W. Carter

Jesse Carter Opinions

A statute authorizing the creation of a tax maintenance district which could construct street lighting on roads within the county authorized the maintenance district to construct street lighting on a state highway within the district.