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Taxation-State and Local

Golden Gate University School of Law

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Governmental agencies

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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.

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