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SHISEIDO COSMETICS (AMERICA) v. FRANCHISE TAX BD.

Docket Nos. C008051, C009273.

235 Cal.App.3d 478 (1991)

286 Cal. Rptr. 690

SHISEIDO COSMETICS (AMERICA) LTD., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Third District.

October 21, 1991.

Attorney(s) appearing for the Case

COUNSEL

McDonough, Holland & Allen, Richard E. Brandt and Robert R. Rubin for Plaintiff and Appellant.

Daniel E. Lungren, Attorney General, James B. Cuneo and John D. Schell, Deputy Attorneys General, for Defendant and Respondent.

[Opinion certified for partial publication.*]

OPINION

SIMS, J.

In these cases consolidated for appeal, plaintiff Shiseido Cosmetics (America) Ltd. (SCA) sought refund of franchise taxes resulting from defendant Franchise Tax Board (FTB) assessments applying the unitary tax method of worldwide combined reporting (WWCR) (Rev. & Tax. Code,1 § 25101 et seq.) based...

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