Legal Opinion
Robert Half Int'l, Inc. v. Franchise Tax Bd.
California Court of Appeal
Decided October 16, 1998No. A079671PublishedCited by 8 opinions
1Opinion of the Court
Opinion
CHAMPLIN, J. *
Robert Half International, Inc., appeals from a judgment entered after the trial court granted summary judgment to respondent Franchise Tax Board (FTB). Appellant contends the trial court erred when it ruled appellant was not entitled to deduct against its California corporate franchise tax a “nonbusiness” loss that it had incurred. We agree the court interpreted the applicable statue incorrectly and will reverse the judgment.
I. Factual and Procedural Background
At the time of the events giving rise to this case, appellant was known as Boothe Financial Corporation.…
2Cases cited6 opinions
- Texaco-Cities Service Pipeline Co. v. McGawIllinois Supreme Court · 1998
- Laurel Pipe Line Co. v. CommonwealthSupreme Court of Pennsylvania · 1994
- District of Columbia v. Pierce Associates, Inc.District of Columbia Court of Appeals · 1983
- Phillips Petroleum Co. v. Iowa Department of Revenue & FinanceSupreme Court of Iowa · 1994
- Times Mirror Co. v. Franchise Tax BoardCalifornia Court of Appeal · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hoechst Celanese Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2001
- Citicorp North America, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2000
- Jim Beam Brands Co. v. Franchise Tax BoardCalifornia Court of Appeal · 2005
- In Re Appeal of the Kroger Co.Supreme Court of Kansas · 2000
- HOECHST CELANESE v. Franchise Tax Bd.California Court of Appeal · 2000
3 more not listed; retrieve them via the Exa API.