FRANCHISE TAX BD. v. FIRESTONE TIRE & RUBBER CO.

Docket No. 63678.

139 Cal.App.3d 843 (1983)

189 Cal. Rptr. 99

FRANCHISE TAX BOARD, Plaintiff and Appellant, v. FIRESTONE TIRE & RUBBER COMPANY, Defendant and Appellant.

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

February 11, 1983.


Attorney(s) appearing for the Case

COUNSEL

George Deukmejian and John K. Van de Kamp, Attorneys General, Edmond B. Mamer and Philip C. Griffin, Deputy Attorneys General, for Plaintiff and Appellant.

Iverson, Yoakum, Papiano & Hatch, David K. Robbins and Neil Papiano for Defendant and Appellant.


OPINION

KINGSLEY, Acting P.J.

The case now before us is act II of the dispute between Firestone Tire & Rubber Company (Firestone) and the Franchise Tax Board (Board) over the Board's attempt to audit Firestone's tax returns for the years 1964 through 1976. It is admitted that the Board has statutory authority to make such an audit and to issue a notice of deficiency or of overpayment based on such audit. The dispute arises because...

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