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A.M. CASTLE & CO. v. FRANCHISE TAX BD.

Docket No. A064957.

36 Cal.App.4th 1794 (1995)

43 Cal. Rptr.2d 340

A.M. CASTLE & CO., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, First District, Division Three.

July 25, 1995.

Attorney(s) appearing for the Case

COUNSEL

Robert E. White, Susan C. Rushakoff and Jerry M. Aufox for Plaintiff and Appellant.

Daniel E. Lungren, Attorney General, and Julian O. Standen, Deputy Attorney General, for Defendant and Respondent.

[Opinion certified for partial publication.*]

OPINION

PARRILLI, J.

A.M. Castle & Co. (Castle) appeals after the trial court denied its claim for a refund of corporate franchise taxes for the tax years 1975 through 1978. The court concluded Castle was unitary with its wholly owned subsidiary, Hy-Alloy Steels Co. (Hy-Alloy), and found that California could therefore include Hy-Alloy's income...

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