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STANDARD REGISTER CO. v. FRANCHISE TAX BOARD

Docket No. 24113.

259 Cal.App.2d 125 (1968)

66 Cal. Rptr. 803

STANDARD REGISTER COMPANY, Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant.

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

February 19, 1968.

Attorney(s) appearing for the Case

Thomas C. Lynch, Attorney General, Ernest P. Goodman, Assistant Attorney General, and E. Clement Shute, Jr., Deputy Attorney General, for Defendant and Appellant.

Paul E. Anderson, Valentine Brookes, Richard A. Wilson, Kent, Brookes & Anderson and Turner, Wells, Granzow & Spayd for Plaintiff and Respondent.

BRAY, J.*

This is an appeal by defendant from judgment, after court trial, in favor of plaintiff in the sum of $112,486.65, being refund of portions of franchise taxes for income years 1956 through 1959.

QUESTIONS PRESENTED

1. This court is not bound by the trial court's conclusions on undisputed facts.

2. Plaintiff was conducting a single unitary operation as its...

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