Legal Opinion
Valentino v. Franchise Tax Board
California Court of Appeal
Decided March 23, 2001No. D036034PublishedCited by 17 opinions
1Opinion of the Court
Opinion
WORK, Acting P. J.
The sole issue presented by this appeal is whether California source income of an S corporation, passed through to a nonresident, is subject to California tax. Gene and Maureen Valentino (the Valentinos) appeal a judgment in favor of the State of California Franchise Tax Board (the Board) entered after the trial court denied the Valentinos’ motion for summary judgment on their complaint for refund of taxes and, on stipulated facts, found in favor of the Board. The Valentinos contend that the income the Board seeks to tax was derived from the ownership of stock, and…
2Cases cited10 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Miller v. McColganCalifornia Supreme Court · 1941
- Rudd v. California Casualty General InsuranceCalifornia Court of Appeal · 1990
- Isaacson v. Iowa State Tax CommissionSupreme Court of Iowa · 1971
- Kulick v. Department of RevenueOregon Supreme Court · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Elias v. Hewlett-Packard Co.District Court, N.D. California · 2013
- Morton v. Morton (In re Morton), California Court of Appeal, 5th District2018
- Jibilian v. Franchise Tax BoardCalifornia Court of Appeal · 2006
- Bunzl Distribution USA, Inc. v. Franchise Tax Bd., California Court of Appeal, 5th District2018
- Mandell v. Auditing Division of Utah State Tax CommissionUtah Supreme Court · 2008
12 more not listed; retrieve them via the Exa API.