California Court of Appeal

California source income of an S corporation, passed through to a nonresident, is subject to California tax.

Appellate Information

• Decided 03/23/2001
• Published 03/23/2001

Judges

•  WORK, Acting P.J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
•  Cruse & Hough and Kyle A. Cruse, for Plaintiffs and Appellants.


• For Appellees:
  
• Bill Lockyer, Attorney General, Gregory S. Price and Leslie Branman Smith, Deputy Attorneys General, for Defendant and Respondent.