Legal Opinion
Willamette Industries, Inc. v. Franchise Tax Board
California Court of Appeal
Decided April 5, 1995No. A066452PublishedCited by 1 opinion
1Opinion of the Court
Opinion
DOSSEE, J.
This is an action for a refund of California corporation franchise taxes paid by Willamette Industries, Inc., an Oregon corporation, for income year 1977. The question before this court concerns the proper tax treatment of dividends paid to Willamette by two subsidiary corporations.
Facts
The facts are undisputed. Plaintiff Willamette Industries, Inc., manufactures and distributes a variety of wood and paper products. Its principal place of business is in Oregon, but it does business in California and, hence, is subject to California franchise taxes.
Until 1977, Willamette owned…
2Cases cited9 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- In Re Marriage of ArceneauxCalifornia Supreme Court · 1990
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
- 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
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3Cited by1 opinion
- Robert Half Int'l, Inc. v. Franchise Tax Bd.California Court of Appeal · 1998