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BEAMER v. FRANCHISE TAX BOARD

Docket No. S.F. 23591.

19 Cal.3d 467 (1977)

563 P.2d 238

138 Cal. Rptr. 199

SCOTT BEAMER et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Supreme Court of California.

May 10, 1977.

Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, Edward P. Hollingshead and Charles C. Kobayashi, Deputy Attorneys General, for Defendant and Appellant.

Aiken, Kramer & Cummings and John A. Harkavy for Plaintiffs and Respondents.

OPINION

MOSK, J.

We consider here the deductibility under Revenue and Taxation Code section 172041 of certain taxes paid to the State of Texas by respondent taxpayers. To make this determination we must resolve two issues: (1) the proper construction of section 17204, which enumerates those taxes paid to other authorities that are deductible from California personal income tax, and (2) whether the Texas...

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