Legal Opinion
Dental Insurance Consultants, Inc. v. Franchise Tax Board
California Court of Appeal
Decided November 5, 1991No. A052582PublishedCited by 6 opinions
1Opinion of the Court
Opinion
LOW, P. J.
The State Franchise Tax Board (Board) appeals from the trial court’s summary judgment directing that it refund additional franchise taxes and interest paid by Dental Insurance Consultants, Inc., (DIC) for the tax years 1980, 1981, and 1982. The court determined that DIC and its wholly owned subsidiary D.I.C. Farms, Inc., (Farms) were engaged in a unitary enterprise and their net incomes should be combined for franchise tax purposes. We affirm.
Most of the relevant facts are set out in the opinion of the State Board of Equalization from which we quote.
“DIC is a California…
2Cases cited14 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- FW Woolworth Co. v. Taxation and Revenue Dept. of NMSupreme Court of the United States · 1982
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
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3Cited by6 opinions
- Limited Stores, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2007
- Fujitsu IT Holdings, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2004
- A. M. Castle & Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1995
- AIG Insurance Management Services, Inc. v. Vermont Department of TaxesSupreme Court of Vermont · 2015
- Willamette Industries, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 1995
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