STEUER v. FRANCHISE TAX BD.

No. A154691.

51 Cal.App.5th 417 (2020)

ALAN STEUER, as Trustee, etc., et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

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

June 29, 2020.


Attorney(s) appearing for the Case

Xavier Becerra, Attorney General, Diane Spencer Shaw, Assistant Attorney General, Lucy F. Wang, Karen W. Yiu and Heather B. Hoesterey, Deputy Attorneys General, for Defendant and Appellant.

Antolin Agarwal, Edwin P. Antolin, Monty Agarwal and Rachel L. Chanin for Plaintiffs and Respondents.


OPINION

Franchise Tax Board (FTB) appeals from a summary judgment order holding (1) a trust's income, even if entirely derived from California sources, is only taxable under residence-based taxation and (2) the sole beneficiary of the Paula Trust was a contingent beneficiary. The law is well settled that individuals...

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