California Court of Appeal

Reset A A Font size: Print

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.
Copied to clipboard