Case Name: THEO. J. ROCHE, Appellant, v. CHARLES J. McCOLGAN, as State Franchise Tax Commissioner, Respondent
Court: District Court of Appeal of the State of California
Jurisdiction: California
Decision Date: 1947-07-25
Citations: 80 Cal. App. 2d 983
Docket Number: Civ. No. 7342
Parties: THEO. J. ROCHE, Appellant, v. CHARLES J. McCOLGAN, as State Franchise Tax Commissioner, Respondent.
Judges: 
Reporter: California Appellate Reports, Second Series
Volume: 80
Pages: 983–983

Head Matter:
[Civ. No. 7342.
Third Dist.
July 25, 1947.]
THEO. J. ROCHE, Appellant, v. CHARLES J. McCOLGAN, as State Franchise Tax Commissioner, Respondent.
Sullivan, Roche, Johnson & Farraher and Eustace Cullinan for Appellant.
Fred N. Howser, Attorney General, and James E. Sabine, Deputy Attorney General, for Respondent.

Opinion:
THE COURT.
It appears from the stipulation of the parties that the same legal questions are presented in this proceeding as those in Cullinan v. McColgan, 3 Civ. No. 7341, ante, page 976 [183 P.2d 115], this day filed.
For the reasons stated in our opinion in that case the judgment herein is affirmed.
Appellant's petition for a hearing by the Supreme Court was denied September 22, 1947. Shenk, J., and Traynor, J., voted for a hearing.