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HOECHST CELANESE v. FRANCHISE TAX BD.

No. C030702.

90 Cal.Rptr.2d 768 (1999)

76 Cal.App.4th 914

HOECHST CELANESE CORPORATION, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Third District.

As Modified on Denial of Rehearing January 3, 2000.

Review Granted March 1, 2000.

Attorney(s) appearing for the Case

Morrison & Foerster, Eric J. Coffill and Lisa R. Brenner, Sacramento, for Plaintiff and Appellant.

Bill Lockyer, Attorney General, Lawrence K. Keethe, Supervising Deputy Attorney General, and George C. Spanos, Deputy Attorney General, for Defendant and Respondent.

Paull Mines and Anne E. Miller for Multistate Tax Commission, as Amici Curiae on behalf of Defendant and Respondent.

CALLAHAN, J.

Plaintiff Hoechst Celanese Corporation (hereafter Celanese), a Delaware corporation, seeks refund of $292,142 in corporate franchise taxes plus interest paid for the year ending December 31, 1985. The trial court denied the refund, finding the apportioned share of a $388 million pension reversion to Celanese from a qualified pension trust constituted business income under the Uniform Division of Income...

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