California Law Review, Volume 31

administrative adopted amendment appears applied authority CALIF California California Supreme Court cause of action cited Civil Procedure claim closed shop Code of Civil common law community property constitutional contract corporation counterclaim decedent decision deduction defendant determine directed verdict divorce doctrine domicil easement effect employees equity estate tax exemption exercise existence fact federal ferae naturae foreign gift tax granted held Helvering Ibid income tax inference injunction interest issue Judge judgment judicial jurisdiction jury Justice L. A. DAILY L. A. Super land lease legislative ment norms Ohio Oil Co oil and gas opinion owner ownership parol evidence parties person picketing plaintiff presumption problem provision purpose question real property reason recognized residence result Revenue Act rule spouse statute stock dividend Superior Court Supp supra note supra note 12 Supreme Court taxable tion treaties trial union United Victory tax