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HANDLERY v. FRANCHISE TAX BOARD

Docket No. 30084.

26 Cal.App.3d 970 (1972)

103 Cal. Rptr. 465

PAUL R. HANDLERY, as Trustee, etc., et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

July 31, 1972.

Attorney(s) appearing for the Case

COUNSEL

Athearn, Chandler & Hoffman, Theodore P. Lambros and Donald H. Maffly for Plaintiffs and Appellants.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and John J. Klee, Jr., Deputy Attorney General, for Defendant and Respondent.

OPINION

ELKINGTON, J.

The plaintiffs appeal from a judgment denying a refund of taxes paid on their income to defendant State of California Franchise Tax Board for the years 1962, 1963 and 1964.

It is a basic principle of income taxation law that an individual or corporation shall pay a tax measured by his or its own income. (See Hoeper v. Tax Commission,

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