Legal Opinion
Whittell v. Franchise Tax Board
California Court of Appeal
Decided December 16, 1964No. Civ. 21821PublishedCited by 20 opinions
1Opinion of the CourtTaylor, J.
The State Franchise Tax Board (hereafter referred to as Board) appeals from a judgment in an action for declaratory relief, in favor of the taxpayers, George and Elia Whittell, finding that plaintiffs were not "residents” of California for personal income tax purposes from 1940 to 1958. The case is one of first impression under sections 17014-17016 of the Revenue and Taxation Code, as well as section 1060.5 of the Code of Civil Procedure. The only question on appeal is whether the trial court properly determined that plaintiffs were in the State of California only for temporary and transitory…
2Cases cited12 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Smith v. SmithCalifornia Supreme Court · 1955
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3Cited by20 opinions
- Kirk v. Regents of University of CaliforniaCalifornia Court of Appeal · 1969
- Bullock v. City and County of San FranciscoCalifornia Court of Appeal · 1990
- In Re Jess Ex Rel. MorelliCalifornia Court of Appeal · 1970
- Attorney Grievance Commission v. JosephCourt of Appeals of Maryland · 2011
- People v. McCleodCalifornia Court of Appeal · 1997
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