RIVER GARDEN RETIREMENT HOME v. FRANCHISE TAX BOARD Part-II
Court affirm the judgment (1) dismissing River Garden's cause of action for a refund of taxes based on the section 24402 dividends received deduction, following the sustaining of the FTB's demurrer without leave to amend; and (2) granting summary judgment in favor of the FTB on River Garden's cause of action for refund of the amnesty penalties.
Comments on RIVER GARDEN RETIREMENT HOME v. FRANCHISE TAX BOARD Part-II