Legal Opinion
Robinson v. Franchise Tax Board
California Court of Appeal
Decided June 3, 1981No. Civ. 20237PublishedCited by 3 opinions
1Opinion of the Court
Opinion
BLEASE, J.
Defendant Franchise Tax Board (board) appeals from judgments entered after the court found in plaintiffs’ (taxpayers) favor on contested tax amounts and ordered refunds. The cases are consolidated.
The primary issue we consider is whether taxes paid by the James C. Campbell trust, a Hawaii trust, to the State of Hawaii are “on or according to or measured by income or profits” (Rev. & Tax. Code, § 17204, subd. (c)(2)), 1 which determines whether they may be deducted in computing the California income tax upon the trust. We conclude that as to some of its applications, the…
2Cases cited5 opinions
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Flying Tiger Line, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1958
- McCulloch v. Franchise Tax BoardCalifornia Supreme Court · 1964
- Beamer v. Franchise Tax BoardCalifornia Supreme Court · 1977
- MCA, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 1981
3Cited by3 opinions
- C. R. Fedrick, Inc. v. State Board of EqualizerCalifornia Court of Appeal · 1988
- Gray v. Franchise Tax BoardCalifornia Court of Appeal · 1991
- Steuer v. Franchise Tax Bd.California Court of Appeal · 2020