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CUTLER v. FRANCHISE TAX BD.

No. B233773.

208 Cal.App.4th 1247 (2012)

146 Cal. Rptr. 3d 244

FRANK CUTLER, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

August 28, 2012.

Attorney(s) appearing for the Case

Reed Smith , Margaret M. Grignon , Mardiros H. Dakessian and Zareh A. Jaltorossian for Plaintiff and Appellant.

Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, W. Dean Freeman , Felix E. Leatherwood and Stephen Lew , Deputy Attorneys General, for Defendant and Respondent.

OPINION

GRIMES, J. —

SUMMARY

The trial court upheld, against a commerce clause challenge (U.S. Const., art. I, § 8, cl. 3), the constitutionality of Revenue and Taxation Code provisions allowing an individual California taxpayer to defer capital gains on the sale of stock in a qualified small business if the taxpayer used the gain to purchase stock in another qualified small business. The deferral was available, however...

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