No. A130803.

209 Cal.App.4th 938 (2012)

147 Cal. Rptr. 3d 603

THE GILLETTE COMPANY et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

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

October 2, 2012.

Attorney(s) appearing for the Case

Silverstein & Pomerantz, Amy L. Silverstein , Edwin P. Antolin , Johanna W. Roberts and Charles E. Olson for Plaintiffs and Appellants.

BraunHagey & Borden, Matthew Borden ; and Jeffrey B. Litwak as Amici Curiae on behalf of Plaintiffs and Appellants.

Wm. Gregory Turner for Council on State Taxation as Amicus Curiae on behalf of Plaintiffs and Appellants.

Law Offices of Miriam Hiser, Miriam Hiser ; Masters, Mullins & Arrington and Richard L. Masters for Interstate Commission for Juveniles as Amicus Curiae on behalf of Plaintiffs and Appellants.

Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, Joyce E. Hee and Lucy F. Wang , Deputy Attorneys General, for Defendant and Respondent.

Joe Huddleston , Shirley Sicilian and Sheldon Laskin for Multistate Tax Commission as Amicus Curiae on behalf of Defendant and Respondent.



At the operative times, California was a signatory to the Multistate Tax Compact (Compact). (Rev. & Tax. Code,1 former § 38001, California's enactment of the Compact.) This binding, multistate agreement obligates member states to offer its multistate taxpayers the option of using either the Compact's three-factor formula to apportion and allocate income for state income tax purposes, or the state...

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