Legal Opinion
Apple, Inc. v. Franchise Tax Board
California Court of Appeal
Decided September 12, 2011No. A128091; No. A129090PublishedCited by 11 opinions
1Opinion of the Court
Opinion
BRUINIERS, J.
Apple, Inc. (Apple), is one of the world’s largest multinational corporations.1 It is incorporated in California and has its principal place of business in this state, but operates worldwide as the parent of a number of wholly owned foreign subsidiary corporations. Apple and its subsidiaries design, manufacture, and market personal computers, portable digital music players, and mobile communication devices and sell a variety of related software, services, peripherals, and networking solutions.
At issue in this tax refund action is the California tax treatment of repatriated…
2Cases cited29 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- County of Alameda v. CarlesonCalifornia Supreme Court · 1971
- Shamblin v. BrattainCalifornia Supreme Court · 1988
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3Cited by11 opinions
- Dicon Fiberoptics, Inc. v. Franchise Tax BoardCalifornia Supreme Court · 2012
- Microsoft Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 2012
- 2009 Metropoulos Family Trust v. California Franchise Tax BoardCalifornia Court of Appeal · 2022
- Alabama Department of Revenue v. Kimberly-Clark Corp.Court of Civil Appeals of Alabama · 2012
- Doe v. The Regents of the U. of Cal.California Court of Appeal · 2022
6 more not listed; retrieve them via the Exa API.