Legal Opinion
Tetreault v. Franchise Tax Board
California Court of Appeal
Decided October 23, 1967No. Civ. 24099PublishedCited by 6 opinions
1Opinion of the CourtTaylor, J.
Plaintiffs (hereafter taxpayers) appeal from a judgment in favor of defendant, Franchise Tax Board (hereafter Board) denying them a refund of personal income taxes paid under protest to the State of California, following disallowance by the Board of a deduction or a tax credit for certain Japanese income taxes. The taxpayers contend that sections 17204 and 18001 of the Bevenue and Taxation Code, which respectively deny the deduction and credit, are unconstitutional.
The facts are stipulated. The taxpayers are husband and wife residing and domiciled in California. The husband is an attorney and…
2Cases cited8 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- William E. Peck & Co. v. LoweSupreme Court of the United States · 1918
- Roth Drug, Inc. v. JohnsonCalifornia Court of Appeal · 1936
- Tanner v. CommissionerUnited States Tax Court · 1965
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Haman v. County of HumboldtCalifornia Supreme Court · 1973
- Coast Elevator Co. v. State Board of EqualizationCalifornia Court of Appeal · 1975
- Cohan v. AlvordCalifornia Court of Appeal · 1984
- In Re Appeal of Barton-DobeninSupreme Court of Kansas · 2000
- MCA, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 1981
1 more not listed; retrieve them via the Exa API.