GREGORY v. STATE (1946)

District Court of Appeal, Fourth District, California.

A. GREGORY, Plaintiff and Respondent, v. STATE of California, Defendant and Appellant.

Civ. 3445.

Decided: December 16, 1946

James W. Hickey, Inheritance Tax Attorney and Raymond G. LaNoue, Deputy Inheritance Tax Attorney, both of Sacramento, and C. G. Kolts, of Los Angeles, and J. D. Lear, Assistant Deputy Inheritance Tax Attorneys, of Sacramento, for appellant. Surr & Hellyer, of San Bernardino, for respondent.

Plaintiff has petitioned for a rehearing on two grounds: first, because this court did not decide the question of whether plaintiff was entitled to recover interest on the amount overpaid by him; and second, because he opinion does not specifically limit its holding to family corporations.

The question of whether or not interest was collectible, was not throughly briefed and the members of this court did not, and do not now, regard it as necessary for them to undertake the labor of briefing it, as the cause must be referred back to the trial court for further action.

What is said in an opinion relates solely to the facts of the case being decided and is limited by those facts. We had before us a corporation in which all the stock was owned by members of a family. Necessarily, the decision related only to such a corporation and to no other. To obviate any uncertainty, we here state that the decision can be applied only to such family corporations.

With this explanation, the petition for rehearing is denied.

PER CURIAM.

Was this helpful?

Why was this helpful?

Easy to understand

Solved my problem

Other

Why was this not helpful?

Missing the information I need

Too complicated / too many steps

Out of date

Other

Thank you for your feedback!

Trusted by Consumers. Recognized by AI.

As the largest network of trusted legal brands, we help firms build authority across the platforms consumers and AI systems rely on most. Our network helps attorneys strengthen visibility, credibility, and preference where legal decisions begin.

Explore the Network