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ROBINSON v. FRANCHISE TAX BOARD

Docket No. 20237.

120 Cal.App.3d 72 (1981)

174 Cal. Rptr. 437

RAYMOND F. ROBINSON et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant. FRANCIS L. WRIGLEY et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant. WYATT E. MacFARLANE et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, Third District.

June 3, 1981.

Attorney(s) appearing for the Case

COUNSEL

George Deukmejian, Attorney General, Edward P. Hollingshead and Charles C. Kobayashi, Deputy Attorneys General, for Defendant and Appellant.

Thomas E. Smail, Jr., for Plaintiffs and Respondents.

OPINION

BLEASE, J.

Defendant Franchise Tax Board (board) appeals from judgments entered after the court found in plaintiffs' (taxpayers) favor on contested tax amounts and ordered refunds. The cases are consolidated.

The primary issue we consider is whether taxes paid by the James C. Campbell trust, a Hawaii trust, to the State of Hawaii are "on or according to or measured by income or profits" (Rev. & Tax. Code, §...

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