looking to federal law to determine whether title insurance premium payments were "gross income" for state income tax purposes
Summary of this case from Redfield v. Insurance Co. of North America1991.
Reprinted without change in 2 Cal.App.4th 1006, to permit tracking pending review by the Supreme Court.
looking to federal law to determine whether title insurance premium payments were "gross income" for state income tax purposes
Summary of this case from Redfield v. Insurance Co. of North AmericaFull title:Title Ins. Co. v. State Bd. of Equalization
Court:Court of Appeal of California
Date published: Jan 1, 1991
See id. § 13006 (West Supp. 1991) (defining "gross income" and confirming applicability of specific…