Burnham v. Franchise Tax Board

This action was brought by plaintiffs, hereinafter called the “taxpayers,” to recover income taxes paid under protest to the State of California following disallowance by the Franchise Tax Board, hereinafter called the “Board,” of credit for certain Canadian income taxes paid by the taxpayers. The trial court decided the legal issues in accordance with the taxpayers’ contentions and rendered judgment accordingly. The Board brings this appeal.

The facts are stipulated. The returns involved are for the years 1949-1953, inclusive. During these years, the taxpayers were residing and domiciled in…