California Court of Appeal

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Delucchi v. Franchise Tax Bd., C056503

Denial of claim for refund of 1995 tax payments is affirmed over claim of error that the Franchise Tax Board should have applied the exclusion from taxable income that existed for their particular capital gain in 1986 to their income in the 1995 tax year, even though in 1989 the Legislature had repealed the statute that authorized the exclusion.

Appellate Information

  • Decided 02/04/2009
  • Published 02/04/2009


  • DAVIS, J.


  • California Court of Appeal


  • For Appellant:
  • Harry Gordon Oliver II, San Francisco, for Plaintiffs and Appellants.

  • For Appellees:
  • Edmund G. Brown, Jr., Attorney General, William L. Carter and George C. Spanos, Deputy Attorneys General, for Defendant and Respondent.
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