United States Ninth Circuit

In a suit concerning when a taxpayer may deduct its California state franchise tax from its federal return payment, judgment of the tax court in favor of the IRS is affirmed where federal law provides that a taxpayer's accrual date for federal tax purposes may be no earlier than it would have been under state law as it existed at the end of 1960, and under pre-1961 California law, the franchise tax did not accrue until the first day of the year following the income year.

Appellate Information

• Argued 04/18/2007
• Decided 08/02/2007
• Published 08/02/2007

Judges

• PER CURIAM:, Before:  MARY M. SCHROEDER, Chief Circuit Judge, STEPHEN S. TROTT and W. FLETCHER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Glenn A. Smith, Palo Alto, CA, for the petitioner-appellant.


• For Appellees:
  
• Bridget M. Rowan, Department of Justice, Washington, D.C., for the respondent-appellee.