CHRISTMAN v. FRANCHISE TAX BD.

Docket No. 48370.

64 Cal.App.3d 751 (1976)

134 Cal. Rptr. 725

THEO CHRISTMAN et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, Second District, Division Five.

December 9, 1976.


Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, Philip C. Griffin and Rodney Lilyquist, Jr., Deputy Attorneys General, for Defendant and Appellant.

Memel, Jacobs, Pierno & Gersh, Dolman, Kaplan, Neither & Hart and Richard F. Davis for Plaintiffs and Respondents.


OPINION

STEPHENS, J.

This is an appeal from a judgment entered upon a written stipulation of facts. Suit was brought by the respondents to recover sums paid under protest to the California Franchise Tax Board after their pursuit of administrative remedies was exhausted. Upon the ruling that respondents were entitled to a tax credit under Revenue and Taxation Code section 18001, appellant brought this appeal.

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