California Court of Appeal

As former Revenue and Taxation Code section 17544 does not preclude taxation of plaintiffs for the guaranteed payments they received after becoming California residents, the trial court erred in determining that they were entitled to a refund of the tax paid on the guaranteed payments they received from their former employer.

Appellate Information

• Decided 04/28/2004
• Published 04/28/2004

Judges

• STEIN, J.

Court

• California Court of Appeal

Counsel

• For Appellees:
  
•  Edward Winslow, Layman, Lempert & Winslow, San Francisco, for Plaintiffs and Respondents., Bill Lockyer, Attorney General of the State of California, Marguerite C. Stricklin, Deputy Attorney General, for Defendant and Appellant.