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JIM BEAM BRANDS CO. v. FRANCHISE TAX BD.

No. A107209.

34 Cal.Rptr.3d 874 (2005)

133 Cal.App.4th 514

JIM BEAM BRANDS CO., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

October 17, 2005.

Attorney(s) appearing for the Case

Silverstein & Pomerantz, Edwin Park Antolin and Amy L. Silverstein, San Francisco, Horwood Marcus & Berk, Jordan M. Goodman and Brian L. Browdy, for appellant.

Morrison & Foerster, Charles J. Moll III and William Hays Weissman, San Francisco, for amicus curiae on behalf of appellant.

Bill Lockyer, Attorney General, William Carter, Supervising Deputy Attorney General, Anne Michelle Burr and George C. Spanos, Deputy Attorneys General, for respondent.

SEPULVEDA, Acting P.J.

Jim Beam Brands Company (Jim Beam) appeals from a grant of summary judgment in favor of the Franchise Tax Board (FTB) in a tax refund action. Jim Beam brought the action below after the State Board of Equalization (SBE) ruled that the gain from Jim Beam's sale of the stock of a wholly-owned subsidiary constituted "`business income'" within the meaning of Revenue and Taxation Code section 25120, subdivision (a). The trial court sustained the...

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