Chase Brass & Copper Co. v. Franchise Tax Board
California Court of Appeal
1Opinion of the Court
Opinion
DEVINE, P. J.
Franchise Tax Board of the State of California (herein, the Board) appeals from a portion of a judgment in the amount of $231,257.32 plus interest, which was awarded to plaintiff in this lawsuit to recover taxes paid under protest. The taxes are upon the franchise to do business in California during the years 1954, 1955 and 1956; but in order to make the reading easier, operations and relationships among companies are sometimes narrated, in this opinion, in the present tense.
Plaintiff, Chase Brass and Copper Co., Incorporated, is a wholly owned subsidiary of Kennecott…
2Cases cited10 opinions
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Butler Brothers v. McColganCalifornia Supreme Court · 1941
- Superior Oil Co. v. Franchise Tax BoardCalifornia Supreme Court · 1963
- Honolulu Oil Corp. v. Franchise Tax BoardCalifornia Supreme Court · 1963
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3Cited by19 opinions
- Comptroller of the Treasury, Income Tax Division v. Diebold, Inc.Court of Appeals of Maryland · 1977
- Capitol Industries-EMI, Inc. v. BennettCourt of Appeals for the Ninth Circuit · 1982
- Citizens Utilities Co. v. Department of RevenueIllinois Supreme Court · 1986
- Container Corp. of America v. Franchise Tax Bd.California Court of Appeal · 1981
- Mole-Richardson Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1990
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