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RDA, INC. v. FRANCHISE TAX BD.

No. C036307.

115 Cal.Rptr.2d 53 (2001)

94 Cal.App.4th 1240

The READERS'S DIGEST ASSOCIATION, INC., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Third District.

Review Denied March 13, 2002.

Attorney(s) appearing for the Case

Brann & Isaacson, George S. Isaacson, Martin I. Eisenstein, Lewiston, ME, Peter J. Brann, Augusta, ME; Somach, Simmons & Dunn and John A. Mendez, Sacramento, for Plaintiff and Appellant.

Bill Lockyer, Attorney General, Lawrence K. Keethe, Supervising Deputy Attorney General, Steven Green and Norman J. Scott, Deputy Attorneys General, for Defendant and Respondent.

DAVIS, Acting P.J.

In this action for a refund of franchise taxes, The Reader's Digest Association, Inc. (RDA), appeals from a judgment in favor of the California tax authorities. Federal law exempts an out-of-state company from income-based state taxation if that company merely sells or solicits sales through an in-state independent contractor.1 The pivotal issue here is whether a wholly-owned subsidiary of RDA, Reader's Digest Sales...

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