Yoshinoya West v. Franchise Tax Bd.
Filed 6/26/06 Yoshinoya West v. Franchise Tax Bd. CA2/3
NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS
California Rules of Court, rule 977(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 977(b). This opinion has not been certified for publication or ordered published for purposes of rule 977.
IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
SECOND APPELLATE DISTRICT
DIVISION THREE
| YOSHINOYA WEST, INC., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent. | B178751 (Los Angeles County Super. Ct. No. BC274343) |
APPEAL from a judgment of the Superior Court of Los Angeles County, Richard C. Hubbell, Judge. Affirmed.
Rodriguez, Horii & Choi, Dwayne M. Horii, William C. Choi, Hilary C. Kingston; Benedon & Serlin, Gerald M. Serlin and Douglas G. Benedon for Plaintiff and Appellant.
Bill Lockyer, Attorney General, W. Dean Freeman and Donald R. Currier, Deputy Attorneys General, for Defendant and Respondent.
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Plaintiff and appellant Yoshinoya West, Inc. (Y-West) appeals a judgment in favor of defendant and respondent State of California Franchise Tax Board (FTB or the Board) in an action by Y-West for refund of franchise taxes paid.
The essential issue presented is whether the trial court properly concluded Y-West failed to meet its burden of showing the Board was incorrect in its determination that Y‑West engaged in a unitary business with its parent company, Yoshinoya D&C Co., Ltd. (Y-Japan) during the taxable years ending December 31, 1986 and December 31, 1987.
We conclude the trial court's decision was correct and affirm the judgment.
FACTUAL AND PROCEDURAL BACKGROUND
Y-West is a wholly owned subsidiary of Y-Japan. Y-West is a Delaware corporation headquartered in Torrance, California, and operates fast food takeout restaurants under the name â€
