American Alliance Ins. Co. v. State Board of Equalization

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• tax on workers’ compensation insurance carriers not special assessment but in the nature of a tax, and therefore may be used in computing retaliatory tax return
• \The claim for refund thus frames and restricts the issues for litigation.\
• “The claim for refund thus frames and restricts the issues for litigation.”

Source: CourtListener parenthetical corpus (CC0).