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California Court of Appeal


NOBLE v. FRANCHISE TAX BD., B167881

Notwithstanding their intention to move to Colorado in the future, plaintiffs were residents of California for tax purposes at the time that certain securities were sold resulting in capital gains.

Appellate Information

  • Decided 05/11/2004
  • Published 05/11/2004

Judges

  •  MOSK, J.

Court

  • California Court of Appeal

Counsel

  • For Appellant:
  •  Richard W. Craigo for Plaintiffs and Appellants.

  • For Appellees:
  • Bill Lockyer, Attorney General, W. Dean Freeman, Supervising Deputy Attorney General, and Anthony Sgherzi, Deputy Attorney General, for Defendant and Respondent.
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