Jones-Hamilton Co. v. Franchise Tax Board

This is an appeal by plaintiff from a summary judgment in favor of defendant. The question presented is whether the trial court was justified in granting the motion of defendant for the summary judgment; and the consideration of this question turns on whether or not sections were added to the Revenue and Taxation Code 1 in violation of requirements of the Constitution of the State of California.

Statement of the Case

In 1963 the California Legislature passed Senate Bill No. 5 which added sections to the Revenue and Taxation Code call ing for the calculation and payment of estimated corporation…