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CITICORP v. FRANCHISE TAX BD.

No. A086925.

100 Cal.Rptr.2d 509 (2000)

83 Cal.App.4th 1403

CITICORP NORTH AMERICA, INC., et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

As Modified on Denial of Rehearing November 1, 2000.

Review Denied January 10, 2001.

Attorney(s) appearing for the Case

Eric J. Coffill, Lisa R. Brenner, Carley A. Roberts, Morrison & Foerster, Sacramento, Attorneys for Appellants/Plaintiffs—Citicorp North America, Inc. & Affiliates.

Bill Lockyer, Attorney General, David Druliner, Chief Assistant Attorney General, Ronald A. Bass, Senior Assistant Attorney General, David Lew, Deputy Attorney General Attorney General's Office, Attorneys for Respondent/Defendant—Franchise Tax Board.

MARCHIANO, J.

Citicorp North America, Inc. (Citicorp) and its affiliates appeal from a decision of the superior court in favor of the Franchise Tax Board (FTB) in this action for refund of corporate franchise taxes.1 We affirm the trial court's judgment. The FTB properly included the California sales of Citicorp's Citibank (South Dakota), a member of the unitary corporate group, in calculating the amount of income apportionable to California...

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