MAX FACTOR & CO. v. FRANCHISE TAX BD.

Docket No. 40507.

35 Cal.App.3d 7 (1973)

110 Cal. Rptr. 536

MAX FACTOR & CO., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Second District, Division One.

October 31, 1973.


Attorney(s) appearing for the Case

COUNSEL

Gibson, Dunn & Crutcher, Samuel O. Pruitt, Jr., and Bert A. Lewis for Plaintiff and Appellant.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Philip C. Griffin, Deputy Attorney General, for Defendant and Respondent.


OPINION

THOMPSON, J.

This is an appeal from a judgment denying appellant's claims for refund of California franchise taxes paid for the years 1952 through 1960. Accepting respondent Franchise Tax Board's own administrative interpretation of applicable law as embodied in its operations division work sheet 1075, we reverse the judgment.

The controversy, which is the case at bench, involves the narrow but complex problem of the...

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