THE GILLETTE CO. v. FRANCHISE TAX BD.

No. S206587.

62 Cal.4th 468 (2015)

196 Cal. Rptr. 3d 486

363 P.3d 94

THE GILLETTE COMPANY et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent. [And five other cases.]

Supreme Court of California.

December 31, 2015.


Attorney(s) appearing for the Case

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

Jeffrey B. Litwak ; BraunHagey & Borden and Matthew Borden 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.

Keith G. Landry ; Reed Smith , Brian W. Toman , Mardiros H. Dakessian , Muhammad I. Shaikh and Erin J. Mariano for Institute for Professionals in 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 and Association of Compact Administrators of the Interstate Compact on the Placement of Children as Amici Curiae on behalf of Plaintiffs and Appellants.

Kamala D. Harris , Attorney General, Susan Duncan Lee , Acting State Solicitor General, Edward C. DuMont , State Solicitor General, Kathleen A. Kenealy , Chief Assistant Attorney General, Paul D. Gifford , Assistant Attorney General, W. Dean Freeman , Joyce E. Hee and Lucy F. Wang , Deputy Attorneys General, for Defendant and Respondent.

Gregg Abbot , Attorney General (Texas), Mark L. Walters and Daniel T. Hodge , Assistant Attorneys General, Jonathan F. Mitchell , Solicitor General, Rance Craft , Assistant Solicitor General; Luther Strange , Attorney General (Alabama); Michael C. Geraghty , Attorney General (Alaska); Dustin McDaniel , Attorney General (Arkansas); John W. Suthers , Attorney General (Colorado); Irvin B. Nathan , Attorney General (District of Columbia); David M. Louie , Attorney General (Hawaii); Lawrence G. Wasden , Attorney General (Idaho); Derek Schmidt , Attorney General (Kansas); Bill Schuette , Attorney General (Michigan); Lori Swanson , Attorney General (Minnesota); Chris Koster , Attorney General (Missouri); Timothy C. Fox , Attorney General (Montana); Catherine Cortez Masto , Attorney General (Nevada); Gary K. King , Attorney General (New Mexico); Wayne Stenehjem , Attorney General (North Dakota); Ellen F. Rosenblum , Attorney General (Oregon); John E. Swallow , Attorney General (Utah); and Robert W. Ferguson , Attorney General (Washington) as Amici Curiae on behalf of the states of Texas, Alabama, Alaska, Arkansas, Colorado, Hawaii, Idaho, Kansas, Michigan, Minnesota, Missouri, Montana, Nevada, New Mexico, North Dakota, Oregon, Utah, Washington and the District of Columbia.

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


OPINION

Here we consider how California calculates income taxes on multistate businesses. In 1974, California joined the Multistate Tax Compact (Multistate Tax Com., Model Multistate Tax Compact (Aug. 4, 1967)) (Compact), which contained an apportionment formula and permitted a taxpayer election between the Compact...

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