Legal Opinion
Swart Enterprises, Inc. v. Franchise Tax Board
California Court of Appeal
Decided January 12, 2017No. F070922PublishedCited by 7 opinions
1Opinion of the Court
Opinion
PEÑA, J.
INTRODUCTION
California’s franchise tax is imposed on every corporation that is “doing business” within California, whether or not it is incorporated, organized, qualified, or registered under California law. (Rev. & Tax. Code, 1 § 23151, subd. (a).) The phrase “doing business,” for purposes of the franchise tax, means “actively engaging in any transaction for the purpose of financial or pecuniary gain or profit.” (§ 23101, subd. (a); see Cal. Code Regs., tit. 18, § 23101 (Regulation 23101).) The minimum liability for all corporations falling within the purview of section 23151…
2Cases cited10 opinions
- Burton v. United StatesSupreme Court of the United States · 1905
- Paclink Communications International, Inc. v. Superior CourtCalifornia Court of Appeal · 2001
- Frank A. Littriello v. United States of America and United States Department of TreasuryCourt of Appeals for the Sixth Circuit · 2007
- Pierre v. Comm'rUnited States Tax Court · 2009
- Communications Satellite Corp. v. Franchise Tax BoardCalifornia Court of Appeal · 1984
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bunzl Distribution USA, Inc. v. Franchise Tax Bd., California Court of Appeal, 5th District2018
- 2009 Metropoulos Family Trust v. California Franchise Tax BoardCalifornia Court of Appeal · 2022
- Bunzl Distribution USA, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2018
- Bunzl Distribution v. Franchise Tax Bd.California Court of Appeal · 2018
- In re: Bernd SchaefersUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 2020
2 more not listed; retrieve them via the Exa API.