Handlery Hotels, Inc. v. Franchise Tax Board

Opinion

PETERSON, P. J.

Handlery Hotels, Inc. (Handlery) appeals from the trial court’s grant of summary judgment in favor of the Franchise Tax Board (the Board). (Code Civ. Proc., § 437c.) In its complaint, Handlery sought a refund of taxes, contending that it had overpaid its 1991 franchise tax. The only issue before this court is a purely legal one—whether Handlery’s 1991 franchise tax should be calculated using the California “C corporation” franchise tax rate of 9.3 percent set forth in California Revenue and Taxation Code section 23151, subdivision (d) or by using the California “S…