Legal Opinion
Tenneco West, Inc. v. Franchise Tax Board
California Court of Appeal
Decided October 8, 1991No. D012857PublishedCited by 8 opinions
1Opinion of the Court
Opinion
KREMER, P. J.
Plaintiff Tenneco West, Inc. 1 appeals the portion of a judgment after court trial favoring defendant Franchise Tax Board of the State of California (the Board) on Tenneco’s complaint for refund of franchise taxes paid. Tenneco contends the court should have found Tenneco and certain of its subsidiaries (the Tenneco Excluded Subsidiaries) constituted a single unitary business for franchise tax purposes.
The Board appeals the portion of the judgment favoring Tenneco. The Board contends the court should have apportioned the tax on Tenneco’s installment sale gains on the basis…
2Cases cited11 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
- FW Woolworth Co. v. Taxation and Revenue Dept. of NMSupreme Court of the United States · 1982
- Standard Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1936
- Butler Brothers v. McColganCalifornia Supreme Court · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- J. H. McKnight Ranch, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2003
- American President Lines, Ltd. v. ZolinCalifornia Court of Appeal · 1995
- Louis Dreyfus Corp. v. HuddlestonCourt of Appeals of Tennessee · 1996
- Taiheiyo Cement U.S.A., Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2012
- Heller v. Franchise Tax BoardCalifornia Court of Appeal · 1994
3 more not listed; retrieve them via the Exa API.