FIBREBOARD PAPER PRODUCTS CORP. v. FRANCHISE TAX

Docket No. 24756.

268 Cal.App.2d 363 (1968)

74 Cal. Rptr. 46

FIBREBOARD PAPER PRODUCTS CORPORATION, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

December 20, 1968.


Attorney(s) appearing for the Case

Hart H. Spiegel, John M. Haff, Jr., and Brobeck, Phleger & Harrison for Plaintiff and Appellant.

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


RATTIGAN, J.

Fibreboard Paper Products Corporation appeals from the judgment in its action to recover a refund of corporate franchise tax, contending that respondent Franchise Tax Board incorrectly treated certain items of income and expense in measuring the tax imposed upon appellant for the year 1957.

The cause was submitted, and decided by the trial court, on a written stipulation of facts which included a narrative and several documents which were attached...

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