VALENTINO v. FRANCHISE TAX BD.

No. D036034.

105 Cal.Rptr.2d 304 (2001)

87 Cal.App.4th 1284

Gene VALENTINO et al. Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

March 23, 2001.


Attorney(s) appearing for the Case

Cruse & Hough and Kyle A. Cruse, for Plaintiffs and Appellants.

Bill Lockyer, Attorney General, Gregory S. Price and Leslie Branman Smith, Deputy Attorneys General, for Defendant and Respondent.


WORK, Acting P.J.

The sole issue presented by this appeal is whether California source income of an S corporation, passed through to a nonresident, is subject to California tax. Gene and Maureen Valentino (the Valentinos) appeal a judgment in favor of the State of California Franchise Tax Board (the Board) entered after the trial court denied the Valentinos' motion for summary judgment on their complaint for refund of taxes and, on stipulated facts, found in favor...

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