Legal Opinion
Ventas Finance I, LLC v. Franchise Tax Board
California Court of Appeal
Decided August 11, 2008No. A116277, A117751PublishedCited by 19 opinions
1Opinion of the Court
Opinion
STEIN, J.
California’s Franchise Tax Board (FTB) appeals from a judgment ordering a refund to Ventas Finance I (Ventas), a limited liability company (LLC), of $29,540, the entire amount it paid pursuant to former Revenue and Taxation Code 2 section 17942 for the years 2001, 2002, and 2003, and a postjudgment order awarding attorney fees to Ventas in the amount of $215,016 pursuant to Code of Civil Procedure section 1021.5.
The trial court ordered the refund based upon its conclusion that, as applied to Ventas, the levy imposed by former section 17942 violated the commerce clause of the…
2Cases cited19 opinions
- United States v. SalernoSupreme Court of the United States · 1987
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- 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
- General Motors Corp. v. TracySupreme Court of the United States · 1997
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3Cited by19 opinions
- Environmental Protection Information Center v. Department of Forestry & Fire ProtectionCalifornia Court of Appeal · 2010
- River Garden Retirement Home v. Franchise Tax BoardCalifornia Court of Appeal · 2010
- Abbott Laboratories v. Franchise Tax BoardCalifornia Court of Appeal · 2009
- Boatworks, LLC v. City of Alameda, California Court of Appeal, 5th District2019
- In re Franchise Tax Bd. Ltd. Liab. Corp. Tax Refund Cases, California Court of Appeal, 5th District2018
14 more not listed; retrieve them via the Exa API.