General Motors v. Franchise Tax Bd.
Filed 1/29/07
General Motors v. Franchise Tax Bd. CA2/2
NOT
TO BE PUBLISHED IN THE OFFICIAL REPORTS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 This opinion has not been certified for
publication or ordered published for purposes of rule 977.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
TWO
GENERAL MOTORS CORPORATION
Plaintiffs and
v.
FRANCHISE TAX BOARD,
Defendant and
| B165665
(Los Angeles County Super. Ct. No. BC269404)
|
APPEAL from a judgment of the Superior Court of Los Angeles County.
Mary Ann Murphy, Judge. Remanded.
Ajalat, Polley & Ayoob, Charles R. Ajalat,
Christopher J. Matarese for Plaintiffs and Appellants.
Bill Lockyer, Attorney General, W. Dean Freeman, Lead
Supervising Deputy Attorney General, Stephen Lew, Deputy Attorney General, for
Defendant and Appellant.
___________________________________________________
This is a
franchise tax refund case involving General Motors Corporation and its
affiliated corporations (collectively, GM). The case is before us pursuant to
a remand from the Supreme Court in General Motors Corp. v. Franchise Tax Bd.
(2006) 39 Cal.4th 773 (hereinafter, General Motors), which affirmed in
part and reversed in part the judgment of this court and â€
| Description | This is a franchise tax refund case involving General Motors Corporation and its affiliated corporations (collectively, GM). The case is before us pursuant to a remand from the Supreme Court in General Motors Corp. v. Franchise Tax Bd. (2006) 39 Cal.4th 773 (hereinafter, General Motors), which affirmed in part and reversed in part the judgment of this court and "remand[ed] the case for further proceedings consistent with the discussion herein and in Microsoft Corporation [v. Franchise Tax Bd. (2006)] 39 Cal.4th 750 [hereinafter, Microsoft]" (General Motors, at p. 793), which was the companion case to the case herein. The matter is remanded to the trial court to allow the Board to make its section 25137 case, and for the trial court to resolve the matter consistent with the discussion in the General Motors and Microsoft cases. |
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