HOWARD v. FRANCHISE TAX BOARD

Docket No. 28502.

243 Cal.App.2d 482 (1966)

52 Cal. Rptr. 547

BERNARD B. HOWARD et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Second District, Division Four.

July 14, 1966.


Attorney(s) appearing for the Case

Goodson & Hannam, Walter S. Weiss and Hilton I. Chodorow for Plaintiffs and Appellants.

Thomas C. Lynch, Attorney General, Dan Kaufman, Assistant Attorney General, Richard S. Cohen, Neal J. Gobar and Mario A. Roberti, Deputy Attorneys General, for Defendant and Respondent.


FILES, P.J.

The questions here are whether taxpayers who moved to California in 1950 owing the federal government personal income taxes for the years 1944, 1945 and 1946 on income from sources outside California may take deductions on their 1952, 1953 and 1954 California income tax returns for the amounts paid in those years as (1) legal and accounting fees incurred in settling the back federal taxes and (2) interest on the amounts owed as federal taxes. Our conclusions...

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