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RIVER GARDEN RETIREMENT HOME v. FRANCHISE TAX BD.

No. A123316.

186 Cal.App.4th 922 (2010)

RIVER GARDEN RETIREMENT HOME, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

July 15, 2010.

Attorney(s) appearing for the Case

Silverstein & Pomerantz, Amy L. Silverstein and Edwin P. Antolin for Plaintiff and Appellant.

Edmund G. Brown, Jr., Attorney General, Joyce H. Hee and David Lew, Deputy Attorneys General, for Defendant and Respondent.

OPINION

REARDON, J.—

For years Revenue and Taxation Code section 244021 allowed California corporate taxpayers to deduct a portion of the dividends they received from another corporation when those dividends were included in the payer's measure of California franchise, income or alternative minimum tax. The court in Farmer Bros. Co. v. Franchise Tax Bd....

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