Legal Opinion
Tetra Pak, Inc. v. State Board of Equalization
California Court of Appeal
Decided October 16, 1991No. A048996PublishedCited by 9 opinions
1Opinion of the Court
Opinion
POCHÉ, Acting P. J.
California was one of a number of states that during the mid-1980’s enacted an amnesty program which gave delinquent taxpayers a period within which to square unpaid or unreported accounts in exchange for the surrender by the state of its power to seek penalty surcharges and criminal sanctions. One of the issues presented here is whether such a delinquent taxpayer is entitled to make the same election of the basis by which its tax is to be measured that it could have made had it filed a timely tax return. We hold that the election period is extended for the duration…
2Cases cited16 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Hagans v. LavineSupreme Court of the United States · 1974
- Shamblin v. BrattainCalifornia Supreme Court · 1988
- People v. TannerCalifornia Supreme Court · 1979
- Hortensia De Allende v. James Baker, Secretary of StateCourt of Appeals for the First Circuit · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Lennane v. Franchise Tax BoardCalifornia Court of Appeal · 1996
- Northwest Energetic Services, LLC v. California Franchise Tax BoardCalifornia Court of Appeal · 2008
- McDonnell Douglas Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 1994
- Agnew v. State Board of EqualizationCalifornia Court of Appeal · 2005
- People v. Landers, California Court of Appeal, 5th District2019
4 more not listed; retrieve them via the Exa API.