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PAINE v. FRANCHISE TAX BD.

No. A102401.

12 Cal.Rptr.3d 729 (2004)

118 Cal.App.4th 63

Thomas H. PAINE et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

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

Rehearing Denied May 28, 2004.

Review Denied July 21, 2004.

Attorney(s) appearing for the Case

Edward Winslow, Layman, Lempert & Winslow, San Francisco, for Plaintiffs and Respondents.

Bill Lockyer, Attorney General of the State of California, Marguerite C. Stricklin, Deputy Attorney General, for Defendant and Appellant.

STEIN, J.

The Franchise Tax Board (Board) appeals a judgment requiring it to refund the sum of $111,115 plus interest to Thomas H. Paine and Teresa A. Norton (plaintiffs) for the 1997, 1998, 1999, and 2000 income years. The refund is for taxes paid on amounts plaintiffs received after they retired or withdrew from Hewitt Associates, a business consulting partnership, and became California residents. The court granted the refund based upon its application of former...

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