Legal Opinion
McDonnell Douglas Corp. v. Franchise Tax Board
California Court of Appeal
Decided July 7, 1994No. B064073PublishedCited by 13 opinions
1Opinion of the Court
Opinion
HASTINGS, J.
— The Franchise Tax Board of the State of California appeals from the judgment entered in favor of McDonnell Douglas Corporation on its complaint for refund of franchise taxes paid under protest. McDonnell Douglas cross-appeals from the trial court’s denial of its request for attorney fees expended in pursuing its complaint. We affirm the judgment.
Summary of Facts
Plaintiff and appellant McDonnell Douglas Corporation (MDC) is a Maryland corporation which manufactures commercial and military aircraft and aircraft parts. It sells its aircraft to an international market and…
2Cases cited16 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Kenneth L. Phillips v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1988
- Container Corp. of America v. Franchise Tax Bd.California Court of Appeal · 1981
- Olympia Brewing Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1982
11 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commonwealth v. Gilmour Manufacturing Co.Supreme Court of Pennsylvania · 2003
- Lennane v. Franchise Tax BoardCalifornia Court of Appeal · 1996
- Stryker Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1999
- Agnew v. State Board of EqualizationCalifornia Court of Appeal · 2005
- Fujitsu IT Holdings, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2004
8 more not listed; retrieve them via the Exa API.