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MILHOUS v. FRANCHISE TAX BD.

No. D043058.

32 Cal.Rptr.3d 640 (2005)

131 Cal.App.4th 1260

Robert E. MILHOUS et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

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

August 12, 2005.

Attorney(s) appearing for the Case

Bill Lockyer, Attorney General, W. Dean Freeman and Leslie Branman-Smith, Deputy Attorneys General, for Defendant and Appellant.

Bewley, Lassleben & Miller, Kevin P. Duthoy, Joseph A. Vinatieri, Jason C. Demille and Jeffrey S. Baird, Whittier; Law Offices of Paul D. Draper and Paul D. Draper, Capistrano Beach, for Plaintiffs and Respondents.

BENKE, J.

In this tax case the plaintiffs and respondents paid taxes assessed by defendant and appellant Franchise Tax Board (the FTB) on income from a covenant not to compete. After paying the assessed taxes, the plaintiffs brought this action for a refund. The trial court found that the covenant not to compete had no value in California and produced no income attributable to California.

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