Legal Opinion
Franchise Tax Bd. Limited Liability Corp. Tax Refund Cases
California Court of Appeal
Decided July 18, 2018No. A140518Published
1Opinion of the Court
Filed 7/18/18 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION FOUR FRANCHISE TAX BOARD LIMITED JCCP No. 4742 LIABILITY CORPORATION TAX REFUND CASES A140518 (City & County of San Francisco Super. Ct. No. CGC-07-462728) (Fresno County Super. Ct. No. 10CECG00434) This coordinated litigation involves the remedies available to certain limited liability companies (LLCs) that paid a levy pursuant to section 17942 of the Revenue and Taxation Code which was later determined by this District to be unconstitutional. (See Northwest Energetic…
2Cases cited40 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Brinker Restaurant Corp. v. Superior CourtCalifornia Supreme Court · 2012
- Linder v. Thrifty Oil Co.California Supreme Court · 2000
- Sav-On Drug Stores, Inc. v. Superior CourtCalifornia Supreme Court · 2004
35 more not listed; retrieve them via the Exa API.