CROCKER-ANGLO NAT. BANK v. FRANCHISE TAX BOARD

Docket No. 18363.

179 Cal.App.2d 591 (1960)

3 Cal. Rptr. 906

CROCKER-ANGLO NATIONAL BANK (a National Banking Corporation) et al., Appellants, v. FRANCHISE TAX BOARD, Respondent.

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

April 11, 1960.


Attorney(s) appearing for the Case

Dodge & Evans for Appellants.

Stanley Mosk, Attorney General, James E. Sabine, Assistant Attorney General, and Ernest P. Goodman, Deputy Attorney General, for Respondent.


BRAY, P.J.

Plaintiffs appeal from a judgment in favor of defendant denying them a refund of personal income taxes.

QUESTIONS PRESENTED

1. Was the Canadian income tax paid by California residents on corporate dividends a "net income tax" under section 18001 of the Revenue and Taxation Code (formerly § 17976)?

2. Is section 18001 unconstitutional?

RECORD

The facts were stipulated. Plaintiffs during the years 1949-1953...

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