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THE PILLSBURY CO. v. FRANCHISE TAX BD.

No. A105155.

21 Cal.Rptr.3d 819 (2004)

124 Cal.App.4th 892

THE PILLSBURY COMPANY, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

Review Denied March 16, 2005.

Attorney(s) appearing for the Case

Pillsbury Winthrop, LLP, Jeffrey M. Vesely, Kerne H. O. Matsubara, San Francisco, Richard E. Nielson, for Plaintiff and Appellant.

Bill Lockyer, Attorney General of the State of California, Randall P. Borcherding, Supervising Deputy Attorney General, David Lew, Deputy Attorney General, for Defendant and Respondent.

STEIN, J.

The Pillsbury Company (Pillsbury) appeals from a judgment granting the Franchise Tax Board's (FTB) motion for summary judgment on Pillsbury's complaint seeking a refund of California franchise taxes and interest for the income years June 1, 1985, to May 31, 1986, and June 1, 1986, to May 31, 1987.1 Pillsbury's refund claim was based upon its assertion that California legislation...

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