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APPLE, INC. v. FRANCHISE TAX BD.

Nos. A128091, A129090.

199 Cal.App.4th 1 (2011)

APPLE, INC., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Appellant. APPLE, INC., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, First District, Division Five.

September 12, 2011.

Attorney(s) appearing for the Case

Pillsbury Winthrop Shaw Pittman, Jeffrey M. Vesely , Kerne H. O. Matsubara and Annie H. Huang for Plaintiff and Appellant.

Edmund G. Brown, Jr. , and Kamala D. Harris , Attorneys General, Paul D. Gifford , Assistant Attorney General, Joyce E. Hee and Kristian D. Whitten , Deputy Attorneys General, for Defendant and Appellant and for Defendant and Respondent.

OPINION

BRUINIERS, J.—

Apple, Inc. (Apple), is one of the world's largest multinational corporations.1 It is incorporated in California and has its principal place of business in this state, but operates worldwide as the parent of a number of wholly owned foreign subsidiary corporations. Apple and its subsidiaries design, manufacture, and market personal computers, portable digital music players, and mobile...

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