Legal Opinion
Standard Register Co. v. Franchise Tax Board
California Court of Appeal
Decided February 19, 1968No. Civ. 24113PublishedCited by 11 opinions
1Opinion of the Court
BRAT, J. *
This is an appeal by defendant from judgment, after court trial, in favor of plaintiff in the sum of $112,486.65, being refund of portions of franchise taxes for income years 1956 through 1959.
Questions Presented
1. This court is not bound by the trial court’s conclusions on undisputed facts.
2. Plaintiff was conducting a single unitary operation as its Pacific division was not operated as an independent unit.
3. Applying the three-factor apportionment formula to Standard's net national income is not arbitrary.
Record
For the years 1956 through 1959, defendant assessed franchise taxes…
2Cases cited9 opinions
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Butler Brothers v. McColganCalifornia Supreme Court · 1941
- Superior Oil Co. v. Franchise Tax BoardCalifornia Supreme Court · 1963
- John Deere Plow Co. v. Franchise Tax BoardCalifornia Supreme Court · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Chase Brass & Copper Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1970
- Container Corp. of America v. Franchise Tax Bd.California Court of Appeal · 1981
- Montgomery Ward & Co. v. State Board of EqualizationCalifornia Court of Appeal · 1969
- State ex rel. Arizona Department of Revenue v. Talley Industries, Inc.Court of Appeals of Arizona · 1994
- Communications Satellite Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 1984
6 more not listed; retrieve them via the Exa API.