Legal Opinion
Chen v. Franchise Tax Board
California Court of Appeal
Decided October 27, 1999No. B113296PublishedCited by 8 opinions
1Opinion of the Court
Opinion
TURNER, P. J.
I. Introduction
The Franchise Tax Board (board) appeals from a judgment partially refunding corporate franchise taxes, penalties, and interest paid by Roy Chen on behalf of Valuable Properties, Inc. (VP). The judgment was in favor of Mr. Chen as the successor in interest to VP, a dissolved corporation. Prior to its dissolution, Mr. Chen was the president and a shareholder of VP. At issue was a deduction by VP for a compensation expense on its 1981 tax return, which was filed in 1984. The matter was tried by the court without a jury on stipulated facts, oral testimony, and…
2Cases cited41 opinions
- Lungren v. DeukmejianCalifornia Supreme Court · 1988
- Flora v. United StatesSupreme Court of the United States · 1960
- Brown v. Kelly Broadcasting Co.California Supreme Court · 1989
- Ginns v. SavageCalifornia Supreme Court · 1964
- Steven A. v. Rickie M.California Supreme Court · 1992
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3Cited by8 opinions
- IBM Personal Pension Plan v. City & County of San FranciscoCalifornia Court of Appeal · 2005
- Brooktrails Township Com. Services Dept. v. Bd. Super. Mendocino Cty. CA1/2California Court of Appeal · 2013
- Baskin v. Hughes Realty, Inc., California Court of Appeal, 5th District2018
- Silvers v. Board of EqualizationCalifornia Court of Appeal · 2010
- Milhous v. Franchise Tax BoardCalifornia Court of Appeal · 2005
3 more not listed; retrieve them via the Exa API.