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FARMER BROS. CO. v. FRANCHISE TAX BD.

No. B160061.

134 Cal.Rptr.2d 390 (2003)

108 Cal.App.4th 976

FARMER BROS. CO., Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant.

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

Review Denied August 27, 2003.

Certiorari Denied February 23, 2004.

Attorney(s) appearing for the Case

Bill Lockyer, Attorney General, W. Dean Freeman, Lead Supervising Deputy Attorney General, and Gregory S. Price, Deputy Attorney General, for Defendant and Appellant.

Anglin, Flewelling, Rasmussen, Campbell & Trytten, Robin C. Campbell, Los Angeles; Morrison & Foerster, Thomas Hugh Steele and Amy L. Silverstein, San Francisco, for Plaintiff and Respondent.

Certiorari Denied February 23, 2004. See 124 S.Ct. 1411.

MALLANO, J.

In this case of first impression, we hold that California Revenue and Taxation Code section 24402 (section 24402), known as the "dividends received deduction," violates the commerce clause of the United States Constitution (commerce clause) by discriminating against corporations engaged in interstate commerce.1 Section 24402 affords to a corporate taxpayer an...

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