California Court of Appeal

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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

  • Decided
  • Published 2018/09/14


  • Benke


  • California Court of Appeal


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