(Download) "Contractors Safety Association v. California Compensation Insurance Co." by Supreme Court Of California " eBook PDF Kindle ePub Free
eBook details
- Title: Contractors Safety Association v. California Compensation Insurance Co.
- Author : Supreme Court Of California
- Release Date : January 01, 1957
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
Plaintiff sought to recover $6,781.69 alleged to have been improperly paid by plaintiff to defendant as interest on certain overpayments of franchise tax refunded to defendant for the income years 1942, 1943, and 1944. The propriety of the refund of the tax overpayments is not questioned, and it is only the propriety of the payment of a portion of the interest on the refund that must be determined. The trial court upheld plaintiffs claims in the light of the statutory provisions and rendered judgment in its favor. Defendant appeals contending: (1) that the court both misconstrued the statute and applied it retroactively in disregard of constitutional limitations; and (2) that in any event, plaintiffs recovery is barred by the statute of limitations. For the reasons hereinafter stated, we have concluded that defendants contentions cannot be sustained.