OPINION
JACKSON, J.—
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...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.