CONTAINER CORP. OF AMERICA v. FRANCHISE TAX BD.

Docket No. 48990.

117 Cal.App.3d 988 (1981)

173 Cal. Rptr. 121

CONTAINER CORPORATION OF AMERICA, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

April 14, 1981.


Attorney(s) appearing for the Case

COUNSEL

Franklin C. Latcham, Prentiss Willson, Jr., Thomas H. Steele and Morrison & Foerster for Plaintiff and Appellant.

George Deukmejian, Attorney General, Arthur de Goede and Neal J. Gobar, Deputy Attorneys General, for Defendant and Respondent.


OPINION

CHRISTIAN, J.

Container Corporation of America appeals from a judgment denying partial refund of corporation franchise taxes paid for the income years 1963, 1964 and 1965. We affirm the judgment.

The question is whether, under stipulated facts, appellant was properly treated as deriving income from sources both within and outside California (Rev. & Tax. Code, §...

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