Legal Opinion
Hoffmann-LaRoche, Inc. v. Franchise Tax Board
California Court of Appeal
Decided January 31, 1980No. Civ. 53838PublishedCited by 5 opinions
1Opinion of the Court
Opinion
FILES, P. J.
The central issue on this appeal is the constitutionality of Revenue and Taxation Code section 23135 as a part of the formula by which the California franchise tax is computed for a New Jersey corporation which manufactures in California and sells its products in other states.
Hoffmann-LaRoche, Inc. (hereinafter taxpayer) brought this suit against the California Franchise Tax Board (hereinafter the Board) for recovery of franchise taxes paid under protest for the taxable years 1968, 1969 and 1970. The parties stipulated in the trial court “that no issues of fact exist and…
2Cases cited12 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- International Harvester Co. v. EvattSupreme Court of the United States · 1947
- City of Los Angeles v. Shell Oil Co.California Supreme Court · 1971
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3Cited by5 opinions
- TGS-NOPEC GEOPHYSICAL CO. v. Combs, Texas Court of Appeals, 3rd District (Austin)2008
- Microsoft Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 2012
- Department of Taxation v. Westmoreland Coal Co.Supreme Court of Virginia · 1988
- TGS-NOPEC Geophysical Company// Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas v. Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas// Cross-Appellee, TGS-NOPEC Geophysical Company, Texas Court of Appeals, 3rd District (Austin)2008
- TGS-NOPEC Geophysical Company// Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas v. Susan Combs, Successor-In-Interest to Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas// Cross-Appellee, TGS-NOPEC Geophysical Company, Texas Court of Appeals, 3rd District (Austin)2008