Colgate-Palmolive Co. v. Franchise Tax Bd.

Core Citations

APPEAL RESOLVED in

• Barclays Bank Plc v. Franchise Tax Bd. of California

AFFIRMED in

• Barclays Bank Plc v. Franchise Tax Bd. of California

REEMPLAZADA POR in

• Barclays Bank Plc v. Franchise Tax Bd. of California

This document cites

• Federal Cases - Japan Line, Ltd v. County of Los Angeles
• California - Sauer v. Superior Court
• California - Hunt-Wesson Foods, Inc. v. County of Alameda, HUNT-WESSON
• California - Kahn v. Kahn
• Federal Cases - Boston Stock Exchange v. State Tax Commission



See all quotations

• California - Firestone Tire & Rubber Co. v. County of Monterey
• Federal Cases - Hans Rees Sons v. State of North Carolina Maxwell
• Federal Cases - Merrion v. Jicarilla Apache Tribe Amoco Production Company v. Jicarilla Apache Indian Tribe
• Federal Cases - 46 495 Michelin Tire Corporation v. Wages
• Federal Cases - Trinova Corporation v. Michigan Department of Treasury
• Federal Cases - Wardair Canada, Inc v. Florida Department of Revenue
• California - McDonnell Douglas Corp. v. Franchise Tax Bd.
• Federal Cases - Container Corporation of America v. Franchise Tax Board
• California - Communications Satellite Corp. v. Franchise Tax Bd.
• California - Auto Equity Sales, Inc. v. Superior Court of Santa Clara County
• Federal Cases - Freeman v. Hewit
• US - Reference Stubs - Motion for summary judgment
• US - Reference Stubs - Water's edge election
• US - Reference Stubs - Definitions
• US - Reference Stubs - Allocation and apportionment provisions not fair representation of taxpayer's business activity in state
• US - Reference Stubs - Business income
• US - Reference Stubs - Contract making water's-edge election
• US - Reference Stubs - Income derived from or attributable to sources both within and without state
• US - Reference Stubs - Cal. Code Regs. Tit. 18, § 25137-2 Contractors - Apportionment of Income, Long-Term Contracts