HEATING EQUIPMENT MFG. CO. v. FRANCHISE TAX BOARD

Docket No. 21271.

228 Cal.App.2d 290 (1964)

39 Cal. Rptr. 453

HEATING EQUIPMENT MANUFACTURING CO., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

July 2, 1964.


Attorney(s) appearing for the Case

Heller, Ehrman, White & McAuliffe, Julian N. Stern and Jerry H. Robinson for Plaintiff and Appellant.

Bill Holden as Amicus Curiae on behalf of Plaintiff and Appellant.

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


SULLIVAN, J.

In this action for a refund of a portion of a franchise tax, plaintiff corporation appeals from a judgment in favor of defendant Franchise Tax Board.1

Plaintiff brought the instant action pursuant to section 26102 of the Revenue and Taxation Code2 for a refund of a portion of the franchise tax paid by it for the taxable year commencing March...

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