California Court of Appeal
THE PILLSBURY CO. v. FRANCHISE TAX BD., A105155
Dismissal of plaintiff's complaint, seeking a refund of California franchise taxes, is affirmed where the federal tax provisions that permitted plaintiff's assignment of income to its subsidiaries were not adopted by California when it adopted legislation in 1987 that conformed many of California's tax provisions to federal law.
Appellate Information
- Decided 12/07/2004
- Published 12/07/2004
Judges
- STEIN, J.
Court
- California Court of Appeal
Counsel
- For Appellant:
- Pillsbury Winthrop, LLP, Jeffrey M. Vesely, Kerne H. O. Matsubara, San Francisco, Richard E. Nielson, for Plaintiff and Appellant.
- For Appellees:
- Bill Lockyer, Attorney General of the State of California, Randall P. Borcherding, Supervising Deputy Attorney General, David Lew, Deputy Attorney General, for Defendant and Respondent.