NEWMAN v. FRANCHISE TAX BD.

Docket No. B032783.

208 Cal.App.3d 972 (1989)

256 Cal. Rptr. 503

PAUL L. NEWMAN et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

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

March 16, 1989.


Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Edmond B. Mamer and Richard E. Nielsen, Deputy Attorneys General, for Defendant and Appellant.

Mitchell, Silberberg & Knupp, Russell J. Frackman and Mitchell M. Gaswirth for Plaintiffs and Respondents.


OPINION

GOERTZEN, J.

After a court trial, based on a stipulation of facts (Code Civ. Proc., § 283) and numerous exhibits, the trial court found in favor of plaintiffs/respondents Paul L. Newman and Joanne W. Newman and against defendant/appellant Franchise Tax Board (the Board). The Board appeals; it contends that the court erred when it determined the allocation formula to be applied between California and non-California sources...

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