Legal Opinion
Communications Satellite Corp. v. Franchise Tax Board
California Court of Appeal
Decided May 31, 1984No. A016317PublishedCited by 15 opinions
1Opinion of the Court
Opinion
RATTIGAN, J. *
Plaintiff and respondent Communications Satellite Corporation (hereinafter Comsat) is a District of Columbia corporation doing business in California. It is also a member of an international consortium which owns and operates commercial satellites orbiting in outer space. As a member of the consortium, Comsat owns an interest in the satellites and receives income from their use. It also derives income from transmitting telecommunications signals to the satellites, and receiving signals from them, at an “earth station” located in California and similar facilities elsewhere.
2Cases cited14 opinions
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Pacific Motor Transport Co. v. State Board of EqualizationCalifornia Court of Appeal · 1972
- People v. ClayCalifornia Court of Appeal · 1964
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Microsoft Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2006
- Devin v. United Services Automobile Ass'nCalifornia Court of Appeal · 1992
- Sullivan v. FoxCalifornia Court of Appeal · 1987
- Batt v. City and County of San FranciscoCalifornia Court of Appeal · 2010
- Colgate-Palmolive Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1992
10 more not listed; retrieve them via the Exa API.