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JOHN DEERE CO. OF MOLINE v. FRANCHISE TAX BOARD

Docket No. 22403.

237 Cal.App.2d 663 (1965)

47 Cal. Rptr. 289

THE JOHN DEERE COMPANY OF MOLINE, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

October 25, 1965.

Attorney(s) appearing for the Case

Kent & Brookes, Valentine Brookes, Paul E. Anderson and Richard A. Wilson for Plaintiff and Appellant.

Thomas C. Lynch, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Harry W. Low, Deputy Attorney General, for Defendant and Respondent.

DRAPER, P.J.

Additional franchise taxes were assessed to plaintiff for the income years October 31, 1946, through October 31, 1951, and were paid under protest. Plaintiff seeks to recover $68,679.88 of the amount so paid, asserting it to be chargeable only to a sibling corporation. Judgment was for defendant, and plaintiff appeals.

Plaintiff (Moline) and John Deere Killefer Company (Killefer) do business in...

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