(Download) "Rain Bird Sprinkler Mfg. Corp. v. Franchise Tax Board" by Fourth Appellate District, Division One Court of Appeal of California # eBook PDF Kindle ePub Free
eBook details
- Title: Rain Bird Sprinkler Mfg. Corp. v. Franchise Tax Board
- Author : Fourth Appellate District, Division One Court of Appeal of California
- Release Date : January 25, 1991
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 78 KB
Description
[229 CalApp3d Page 786] The Franchise Tax Board appeals a judgment in favor of Rain Bird Sprinkler Mfg. Corp. (RBSMC) in the corporation's action for a refund of taxes paid for the years 1974 and 1975. In this case, which deals with whether RBSMC and its affiliated corporations comprise a unitary business, the sole issue on appeal is whether majority ownership of corporations can be held by a family rather than by a single individual or entity to satisfy the ""unity of ownership"" prerequisite that must be established to justify the unitary business classification.
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