Legal Opinion
River Garden Retirement Home v. Franchise Tax Board
California Court of Appeal
Decided July 15, 2010No. A123316PublishedCited by 19 opinions
1Opinion of the Court
Opinion
REARDON, J.
For years Revenue and Taxation Code section 24402 1 allowed California corporate taxpayers to deduct a portion of the dividends they received from another corporation when those dividends were included in the payer’s measure of California franchise, income, or alternative minimum tax. The court in Farmer Bros. Co. v. Franchise Tax Bd. (2003) 108 Cal.App.4th 976, 980, 986-987 [134 Cal.Rptr.2d 390] (Farmer Bros.) held that section 24402 violates the commerce clause of the United States Constitution by allowing the dividends received deduction where the dividend-paying…
2Cases cited36 opinions
- Usery v. Turner Elkhorn Mining Co.Supreme Court of the United States · 1976
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
- Welch v. HenrySupreme Court of the United States · 1938
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3Cited by19 opinions
- Western States Petroleum etc. v. State Bd. of EqualizationCalifornia Supreme Court · 2013
- McClain v. Sav-On DrugsCalifornia Court of Appeal · 2017
- NetJets Aviation, Inc. v. GuilloryCalifornia Court of Appeal · 2012
- Franchise Tax Board v. Superior CourtCalifornia Court of Appeal · 2013
- Matteo v. Department of Motor VehiclesCalifornia Court of Appeal · 2012
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