California Court of Appeal

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Northwest Energetic Servs., LLC v. Cal. Franchise Tax Bd., A114805

Judgment awarding plaintiff a refund of amounts paid under Revenue and Taxation Code section 17942 is affirmed as former section 17942, as applied to plaintiff, violated the Commerce Clause of the U.S. Constitution and plaintiff is entitled to a refund. Trial court's order does not support an award attorney's fees to plaintiff greater than the lodestar.

Appellate Information

  • Decided 01/31/2008
  • Published 01/31/2008




  • California Court of Appeal


  • For Appellees:
  • Edmund G. Brown, Jr., Attorney General, Randall P. Borcherding, Supervising Deputy Attorney General, Jeffrey Rich, Deputy Attorney General, Marguerite C. Stricklin, Deputy Attorney General, for Defendant and Appellant., Silverstein & Pomerantz, Amy L. Silverstein, Edwin P. Antolin, San Francisco, for Plaintiff and Respondent.
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