Legal Opinion
MCA, Inc. v. Franchise Tax Board
California Court of Appeal
Decided January 26, 1981No. Civ. 59021PublishedCited by 5 opinions
1Opinion of the Court
Opinion
POTTER, Acting P. J.
Plaintiff MCA, Inc. (hereinafter MCA) appeals from the judgment in favor of defendant Franchise Tax Board (hereafter Board) in MCA’s action to recover corporation franchise taxes after the Board disallowed MCA’s claim for refund. The taxes were paid after the Board disallowed deductions of sums paid by MCA as foreign taxes in the year 1967.
The facts were presented in stipulation form. It was stipulated that a principal activity of MCA’s business was the production and worldwide distribution of motion picture and television films distributed through licensing…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Auto Equity Sales, Inc. v. Superior CourtCalifornia Supreme Court · 1962
- Anderson v. HelveringSupreme Court of the United States · 1940
- In Re PhyleCalifornia Supreme Court · 1947
- Weekes v. City of OaklandCalifornia Supreme Court · 1978
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Microsoft Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2006
- Amerada Hess Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1987
- National Elevator Services, Inc. v. Department of Industrial RelationsCalifornia Court of Appeal · 1982
- Gray v. Franchise Tax BoardCalifornia Court of Appeal · 1991
- Robinson v. Franchise Tax BoardCalifornia Court of Appeal · 1981