General Motors v. Franchise Tax Bd.
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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