California Court of Appeal
Harley-Davidson, Inc. v. Franchise Tax Bd., 071669
Held that the California Franchise Tax Board's tax scheme did not violate the Commerce Clause by providing a benefit to intrastate enterprises not available to interstate enterprises. Affirmed a summary judgment ruling against a taxpayer's challenge.
Appellate Information
- Published 2018/09/14
Judges
- Benke
Court
- California Court of Appeal