DAKS v. FRANCHISE TAX BD.

No. B119670.

85 Cal.Rptr.2d 927 (1999)

73 Cal.App.4th 31

Joseph DAKS, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

June 24, 1999.


Attorney(s) appearing for the Case

Charles A. Goff, Ventura, for Plaintiff and Appellant.

Bill Lockyer, Attorney General, David S. Chaney, Supervising Deputy Attorney General, and Bonnie Holcomb, Deputy Attorney General, for Defendant and Respondent.


MIRIAM A. VOGEL, J.

The question in this case is whether pension income earned while a taxpayer is a resident of another state but distributed after the taxpayer becomes a resident of California is taxable personal income in California. We hold that it is.

FACTS

From 1948 to 1982, Joseph Daks resided in New York, where he was employed by United Merchants and Manufacturers, Inc. or one of its subsidiaries. During his employment, he participated in...

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