TENNECO WEST, INC. v. FRANCHISE TAX BD.

Docket No. D012857.

234 Cal.App.3d 1510 (1991)

286 Cal. Rptr. 354

TENNECO WEST, INC., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Appellant.

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

October 8, 1991.


Attorney(s) appearing for the Case

COUNSEL

Latham & Watkins, William R. Nicholas, Joseph A. Wheelock, Jr., Albert R. Rodriguez, Dwayne M. Horii and Deanna W. Detchemendy for Plaintiff and Appellant.

Ajalat & Polley, Ajalat, Polley & Ayoob, Charles R. Ajalat, Terry L. Polley and Richard J. Ayoob as Amici Curiae on behalf of Plaintiff and Appellant.

Daniel E. Lungren, Attorney General, Edmond B. Mamer and David S. Chaney, Deputy Attorneys General, for Defendant and Appellant.


OPINION

KREMER, P.J.

Plaintiff Tenneco West, Inc.1 appeals the portion of a judgment after court trial favoring defendant Franchise Tax Board of the State of California (the Board) on Tenneco's complaint for refund of franchise taxes paid. Tenneco contends the court should have found Tenneco and certain of its subsidiaries (the Tenneco Excluded Subsidiaries) constituted a single unitary business for franchise...

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