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PAC. ETC. OIL CORP. v. FRANCHISE TAX BD.

Docket No. 8521.

136 Cal.App.2d 794 (1955)

289 P.2d 287

PACIFIC WESTERN OIL CORPORATION (a Corporation), Appellant, v. FRANCHISE TAX BOARD, Respondent.

Court of Appeals of California, Third District.

November 8, 1955.

Attorney(s) appearing for the Case

Wright, Peeler & Garrett, Musick, Peeler & Garrett, Joseph D. Peeler and John P. Pollock for Appellant.

Edmund G. Brown, Attorney General, James E. Sabine and Irving H. Perluss, Assistant Attorneys General, and Ernest P. Goodman, Deputy Attorney General, for Respondent.

VAN DYKE, P.J.

This is an appeal from a judgment in favor of defendant Franchise Tax Board in an action brought to recover franchise taxes paid by plaintiff under protest. The franchise taxes so paid are attributed to George F. Getty, Inc., a Delaware corporation, hereinafter generally referred to as the taxpayer. Appellant, Pacific Western Oil Corporation, another Delaware corporation, is the successor in interest to the taxpayer.

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