Legal Opinion
Paine v. Franchise Tax Board
California Court of Appeal
Decided April 28, 2004No. A102401PublishedCited by 3 opinions
1Opinion of the Court
Opinion
STEIN, J.
The Franchise Tax Board (Board) appeals a judgment requiring it to refund the sum of $111,115 plus interest to Thomas H. Paine and Teresa A. Norton (plaintiffs) for the 1997, 1998, 1999, and 2000 income years. The refund is for taxes paid on amounts plaintiffs received after they retired or withdrew from Hewitt Associates, a business consulting partnership, and became California residents. The court granted the refund based upon its application of former Revenue and Taxation Code section 17554. We shall find that the court incorrectly applied former section 17554, and reverse…
2Cases cited5 opinions
- Cagle v. CommissionerUnited States Tax Court · 1974
- Ford Motor Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
- Borchers v. Franchise Tax BoardCalifornia Court of Appeal · 1984
- Jackson E. Cagle, Jr. And Ann Cagle v. Commissioner of Internal Revenue, Charles L. Webster, Jr., and Sylvia Webster v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- Daks v. Franchise Tax BoardCalifornia Court of Appeal · 1999
3Cited by3 opinions
- Coblentz, Patch v. City & Co. of S.F.California Court of Appeal · 2015
- Coblentz, Patch, Duffy & Bass v. City & Co. of SF CA1/3California Court of Appeal · 2015
- Steuer v. Franchise Tax Bd.California Court of Appeal · 2020