SECURITY-FIRST NATIONAL BANK OF LOS ANGELES ET AL.
v.
FRANCHISE TAX BOARD OF CALIFORNIA
SECURITY-FIRST NATIONAL BANK OF LOS ANGELES ET AL.
FRANCHISE TAX BOARD OF CALIFORNIA
368 U.S. 3
Supreme Court of the United States (1961)
Positive Treatment
Cited by 3 cases
Per_curiam
Per Curiam.
The motion to dismiss is granted and the appeal is dismissed. Treating the papers whereon the appeal was taken as a petition for writ of certiorari, certiorari is denied.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Medtronic, Inc. v. Mirowski Fam. Ventures, LLC., 134 S. Ct. 843 (U.S. 2014)
-
United States v. State Bd. OF Equalization, 639 F.2d 458 (9th Cir. 1980)…ate was based on the ratio between personal property taxes paid by other corporations (but not by banks) and the net incomes of those corporations. Security-First National Bank v. Franchise Tax Board, 55 Cal.2d 407, 359 P. 2d 625, 628, cert. denied, 368 U.S. 3, 82 S.Ct. 15, 7 L.Ed.2d 16 (1961). Because the sales tax on sales to banks was actually being collected during this period, there was no need to compensate for it in the built-up rate, and there was no place for this sales tax in the formula used to…