Legal Opinion

Newman v. Franchise Tax Board

California Court of Appeal

Decided March 16, 1989No. B032783PublishedCited by 6 opinions

1Opinion of the Court

Opinion

GOERTZEN, J.

After a court trial, based on a stipulation of facts (Code Civ. Proc., § 283) and numerous exhibits, the trial court found in favor of plaintiffs/respondents Paul L. Newman and Joanne W. Newman and against defendant/appellant Franchise Tax Board (the Board). The Board appeals; it contends that the court erred when it determined the allocation formula to be applied between California and non-California sources of the Newmans’ acting income from the motion picture, “The Sting”; and when it found that the Newmans had given legally sufficient notice to the Board of their claim…

2Cases cited5 opinions

  1. Newton v. United StatesUnited States Court of Claims · 1958
  2. Peter Stemkowski v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
  3. Oliver & Williams Elevator Corp. v. State Board of EqualizationCalifornia Court of Appeal · 1975
  4. McKinney v. KullCalifornia Court of Appeal · 1981
  5. Andrews v. Franchise Tax BoardCalifornia Court of Appeal · 1969

3Cited by6 opinions

  1. Gates Rubber Co. v. UlmanCalifornia Court of Appeal · 1989
  2. Shiseido Cosmetics (America) Ltd. v. Franchise Tax BoardCalifornia Court of Appeal · 1991
  3. Wertin v. Franchise Tax BoardCalifornia Court of Appeal · 1998
  4. City of Los Angeles v. Furman Selz Capital Management, L.L.CCalifornia Court of Appeal · 2004
  5. Wilson v. Franchise Tax BoardCalifornia Court of Appeal · 1993

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