California Court of Appeal

READER'S DIGEST ASS'N, INC. v. FRANCHISE TAX BD., C036307

A wholly-owned subsidiary of a taxpayer that sells or solicits sales for the taxpayer is not an "independent contractor" that exempts the taxpayer from state franchise taxes.

Appellate Information

• Decided 12/31/2001
• Published 01/02/2002

Judges

• DAVIS, Acting P.J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
•  Brann & Isaacson, George S. Isaacson, Martin I. Eisenstein, Lewiston, ME, Peter J. Brann, Augusta, ME;  Somach, Simmons & Dunn and John A. Mendez, Sacramento, for Plaintiff and Appellant.


• For Appellees:
  
• Bill Lockyer, Attorney General, Lawrence K. Keethe, Supervising Deputy Attorney General, Steven Green and Norman J. Scott, Deputy Attorneys General, for Defendant and Respondent.