California Court of Appeal

In a refund action for taxes assessed on income from a covenant not to compete, judgment in favor of plaintiff is affirmed where the trial court properly found that the covenant had no value in California and produced no income attributable to California.

Appellate Information

• Decided 08/12/2005
• Published 08/12/2005

Judges

• BENKE, J.

Court

• California Court of Appeal

Counsel

• For Appellees:
  
• Bill Lockyer, Attorney General, W. Dean Freeman and Leslie Branman-Smith, Deputy Attorneys General, for Defendant and Appellant., Bewley, Lassleben & Miller, Kevin P. Duthoy, Joseph A. Vinatieri, Jason C. Demille and Jeffrey S. Baird, Whittier;  Law Offices of Paul D. Draper and Paul D. Draper, Capistrano Beach, for Plaintiffs and Respondents.