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DAVIS v. FRANCHISE TAX BOARD

Docket No. 16487.

71 Cal.App.3d 998 (1977)

139 Cal. Rptr. 797

JOHN P. DAVIS et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Third District.

July 26, 1977.

Attorney(s) appearing for the Case

COUNSEL

John P. Davis, in pro. per., for Plaintiffs and Appellants.

Evelle J. Younger, Attorney General, Edward P. Hollingshead and Derry L. Knight, Deputy Attorneys General, for Defendant and Respondent.

OPINION

FRIEDMAN, J.

Plaintiffs challenge the constitutionality of section 18243 of the California Revenue and Taxation Code, which denies to non-Californians the option of income averaging in computing their California income tax. They charge that the denial violates the privileges and immunities clause of article IV, section 2 of the federal Constitution. ("The citizens of each State shall be entitled to all privileges and immunities...

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