SWEETLAND v. FRANCHISE TAX BOARD

Docket No. 19420.

192 Cal.App.2d 316 (1961)

13 Cal. Rptr. 432

EUGENE D. SWEETLAND et al., as Trustees, etc., Appellants, v. FRANCHISE TAX BOARD, Respondent.

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

May 22, 1961.


Attorney(s) appearing for the Case

Everett S. Layman, Kenneth S. Carey, Everett S. Layman, Jr., and Arthur J. Lempert for Appellants.

Stanley Mosk, Attorney General, Ernest P. Goodman, Harry W. Low and John J. Klee, Jr., Deputy Attorneys General, for Respondent.


HOYT, J. pro. tem.*

This is an appeal from a judgment after trial by the court sitting without a jury in favor of defendant on plaintiff's complaint for refund of state income taxes allegedly overpaid. In this case Ernest J. Sweetland was the taxpayer. He moved from Hazelton, Pennsylvania, where he had been a resident, to California in August or September 1928. From September 1928 to the...

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