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TETREAULT v. FRANCHISE TAX BD.

Docket No. 24099.

255 Cal.App.2d 277 (1967)

63 Cal. Rptr. 326

FRANCIS L. TETREAULT et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

October 23, 1967.

Attorney(s) appearing for the Case

Graham, James & Rolph, John A. Edginton and Harry D. Page for Plaintiffs and Appellants.

Thomas C. Lynch, Attorney General, Ernest P. Goodman, Assistant Attorney General, and John J. Klee, Jr., Deputy Attorney General, for Defendant and Respondent.

TAYLOR, J.

Plaintiffs (hereafter taxpayers) appeal from a judgment in favor of defendant, Franchise Tax Board (hereafter Board) denying them a refund of personal income taxes paid under protest to the State of California, following disallowance by the Board of a deduction or a tax credit for certain Japanese income taxes. The taxpayers contend that sections 17204 and 18001 of the Revenue and Taxation Code, which respectively deny the deduction and credit, are unconstitutional...

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