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McCULLOCH v. FRANCHISE TAX BD.

Docket No. L.A. 26678.

61 Cal.2d 186 (1964)

390 P.2d 412

37 Cal. Rptr. 636

ROBERT P. McCULLOCH, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Supreme Court of California. In Bank.

March 24, 1964.

Attorney(s) appearing for the Case

Brady & Nossaman, Walter L. Nossaman and Joseph L. Wyatt, Jr., for Plaintiff and Appellant.

Stanley Mosk, Attorney General, Dan Kaufmann, Assistant Attorney General, Jay L. Shavelson and Harry W. Low, Deputy Attorneys General, for Defendant and Respondent.

TOBRINER, J.

This case involves the state income tax consequences of a terminal distribution of the income accumulated by a discretionary trust during the period of the beneficiary's residence in California. Plaintiff, the beneficiary of the trust and one of the trust's three trustees, protests California's assessment of a tax deficiency upon the accumulated income distributed to him. We find that plaintiff's California...

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