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  5. 101 Cal.App.3d 691 (1980)
 

HOFFMANN-LaROCHE, INC. v. FRANCHISE TAX BD.

Docket No. 53838.

101 Cal.App.3d 691 (1980)

161 Cal. Rptr. 838

HOFFMANN-LaROCHE, INC., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

January 31, 1980.

Attorney(s) appearing for the Case

COUNSEL

Manatt, Phelps, Rothenberg & Tunney, Leslie S. Klinger, Sanford Alan Rosen, Alan Diamond and Louis A. Spoto for Plaintiff and Appellant.

Evelle J. Younger and George Deukmejian, Attorneys General, and Philip C. Griffin, Deputy Attorney General, for Defendant and Respondent.

OPINION

FILES, P.J.

The central issue on this appeal is the constitutionality of Revenue and Taxation Code section 23135 as a part of the formula by which the California franchise tax is computed for a New Jersey corporation which manufactures in California and sells its products in other states.

Hoffmann-LaRoche, Inc. (hereinafter taxpayer) brought this suit against the California...

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