Beamer v. Franchise Tax Board

19 Cal.3d 467 (1977)

563 P.2d 238

138 Cal. Rptr. 199

SCOTT BEAMER et al., Plaintiffs and Respondents,

v.

FRANCHISE TAX BOARD, Defendant and Appellant.

Docket No. S.F. 23591.

Supreme Court of California.

May 10, 1977.

COUNSEL

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, Edward P. Hollingshead and Charles C. Kobayashi, Deputy Attorneys General, for Defendant and Appellant.

Aiken, Kramer & Cummings and John A. Harkavy for Plaintiffs and Respondents.

OPINION

MOSK, J.

We consider here the deductibility under Revenue and Taxation Code section 17204[1] of certain taxes paid…