Legal Opinion
Northwest Energetic Services, LLC v. California Franchise Tax Board
California Court of Appeal
Decided March 3, 2008No. A114805, A115841, A115950PublishedCited by 25 opinions
1Opinion of the Court
Opinion
NEEDHAM, J.
In these consolidated appeals, the California Franchise Tax Board (FTB) challenges a judgment awarding respondent Northwest Energetic Services, LLC (Northwest) a refund of amounts paid under Revenue and Taxation Code section 17942 1 and an order awarding attorney fees. In awarding the refund, the trial court concluded that former section 17942—a levy on limited liability companies registered to do business in California—is unconstitutional because the levy is measured by the limited liability company’s total income, regardless of whether the income derived from or is…
2Cases cited39 opinions
- United States v. SalernoSupreme Court of the United States · 1987
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Serrano v. PriestCalifornia Supreme Court · 1977
- General Motors Corp. v. TracySupreme Court of the United States · 1997
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3Cited by25 opinions
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- Pierce v. County of OrangeDistrict Court, C.D. California · 2012
- Ventas Finance I, LLC v. Franchise Tax BoardCalifornia Court of Appeal · 2008
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