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AMERICAN PRESIDENT LINES, LTD. v. FRANCHISE TAX BD.

Docket No. 26262.

3 Cal.App.3d 587 (1970)

83 Cal. Rptr. 702

AMERICAN PRESIDENT LINES, LTD., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

January 19, 1970.

Attorney(s) appearing for the Case

COUNSEL

McCutchen, Doyle, Brown & Enersen, Gordon M. Weber and Robert A. Blum 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.

OPINION

TAYLOR, J.

American President Lines (hereafter taxpayer) appeals from an adverse judgment in its action for a refund of franchise taxes paid under protest to respondent, Franchise Tax Board (hereafter board). The taxpayer contends that it is engaged only in interstate commerce and, therefore, is not subject to the state franchise tax; and, in the alternative, if subject to the...

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