Legal Opinion
Franchise Tax Board v. Firestone Tire & Rubber Co.
California Court of Appeal
Decided December 27, 1978No. Civ. 52772PublishedCited by 14 opinions
1Opinion of the Court
Opinion
LILLIE, Acting P. J.
Franchise Tax Board filed petition for order requiring Firestone Tire & Rubber Company to cooperate in an audit investigation for the period November 1, 1963, through October 31, 1974. The board appeals from judgment dismissing the action entered after Firestone’s demurrer was sustained without leave to amend. (Code Civ. Proc., § 581, subd. 3, § 581d.)
Petition
The board is a state agency authorized to administer the Bank and Corporation Tax Law (Rev. & Tax. Code, § 23001 et seq.) by means including the making of audit examinations and investigations of taxpayers…
2Cases cited9 opinions
- Klopstock v. Superior CourtCalifornia Supreme Court · 1941
- Lord v. GarlandCalifornia Supreme Court · 1946
- Weinstock v. EisslerCalifornia Court of Appeal · 1964
- Colvig v. RKO General, Inc.California Court of Appeal · 1965
- Childs v. EltingeCalifornia Court of Appeal · 1973
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Beck v. American Health Group International, Inc.California Court of Appeal · 1989
- Fuhrman v. California Satellite SystemsCalifornia Court of Appeal · 1986
- McMartin v. Children's Institute InternationalCalifornia Court of Appeal · 1989
- Carney v. Rotkin, Schmerin & McIntyreCalifornia Court of Appeal · 1988
- Plant Insulation Co. v. Fibreboard Corp.California Court of Appeal · 1990
9 more not listed; retrieve them via the Exa API.