Legal Opinion
Garcia-Rojas v. Franchise Tax Board
California Court of Appeal
Decided May 1, 2026No. A172054Published
1Opinion of the Court
Filed 5/1/26 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION THREE XAVIER GARCIA-ROJAS et al., Plaintiffs and Appellants, A172054 v. FRANCHISE TAX BOARD, (City & County of San Francisco Defendant and Respondent. Super. Ct. No. CGC23606654) In May 2023, Xavier and Sana Garcia-Rojas1 sued the Franchise Tax Board (Board) seeking a tax refund for 2018 to 2020. The trial court granted the Board’s motion for summary judgment, concluding that Garcia-Rojas operated a unitary business and he was properly taxed under California Code of…
2Cases cited14 opinions
- Aguilar v. Atlantic Richfield Co.California Supreme Court · 2001
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Barclays Bank PLC v. Franchise Tax Bd. of Cal.Supreme Court of the United States · 1994
- County of Santa Clara v. Atlantic Richfield Co.California Court of Appeal · 2006
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
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