RAIN BIRD SPRINKLER MFG. v. FRANCHISE TAX BD.

Docket No. D010609.

229 Cal.App.3d 784 (1991)

280 Cal. Rptr. 362

RAIN BIRD SPRINKLER MFG. CORP., Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, Fourth District, Division One.

April 25, 1991.


Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp and Daniel E. Lungren, Attorneys General, Edmond B. Mamer and Philip C. Griffin, Deputy Attorneys General, for Defendant and Appellant.

Monteleone & McCrory, Stanton P. Belland and Philip C. Putnam for Plaintiff and Respondent.


OPINION

TODD, J.

The Franchise Tax Board appeals a judgment in favor of Rain Bird Sprinkler Mfg. Corp. (RBSMC) in the corporation's action for a refund of taxes paid for the years 1974 and 1975. In this case, which deals with whether RBSMC and its affiliated corporations comprise a unitary business, the sole issue on appeal is whether majority ownership of corporations can be held by a family rather than by a single individual or...

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