Legal Opinion
Anaconda Co. v. Franchise Tax Board
California Court of Appeal
Decided March 24, 1982No. Civ. 48666PublishedCited by 14 opinions
1Opinion of the Court
Opinion
CHRISTIAN, J.
The Franchise Tax Board appeals from a judgment awarding to respondent Anaconda Company refund of $3,423,349.32 taxes paid under the Bank and Corporations Tax Law for income years of 1955 through 1969 inclusive. The court also awarded interest on the disputed amount. The question ón appeal is whether, under undisputed facts, the trial court acted correctly when it determined that Anaconda was not engaged in a unitary business with its Chilean and Mexican subsidiaries.
The case was decided on stipulated facts supplemented by oral and documentary evidence received at trial.…
2Cases cited27 opinions
- Select Base Materials, Inc. v. Board of EqualizationCalifornia Supreme Court · 1959
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Coca-Cola Co. v. State Board of EqualizationCalifornia Supreme Court · 1945
- Edison California Stores, Inc. v. McColganCalifornia Supreme Court · 1947
- Norfolk & Western Railway Co. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1936
22 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Neecke v. City of Mill ValleyCalifornia Court of Appeal · 1995
- Barclays Bank International, Ltd. v. Franchise Tax BoardCalifornia Supreme Court · 1992
- 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
- A. M. Castle & Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1995
9 more not listed; retrieve them via the Exa API.