GRAY v. FRANCHISE TAX BOARD

Docket No. B053136.

235 Cal.App.3d 36 (1991)

286 Cal. Rptr. 453

HARRY J. GRAY et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

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

October 17, 1991.


Attorney(s) appearing for the Case

COUNSEL

Daniel E. Lungren, Attorney General, Edmond B. Mamer and Herbert A. Levin, Deputy Attorneys General, for Defendant and Appellant.

Bewley, Lassleben & Miller, Joseph A. Vinatieri and Kevin P. Duthoy for Plaintiffs and Respondents.


OPINION

GRIGNON, J.

The sole issue on appeal is whether plaintiffs and respondents Harry J. Gray and Helen Gray (taxpayers), who are Connecticut residents, are entitled to a credit against their 1979 and 1980 California nonresident personal income taxes for taxes which were paid to the State of Connecticut on California-source capital gains. We conclude that taxpayers are entitled to such a credit and affirm.

FACTS

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