Chat with an FTB Representative

Unpublished Appellate Court Opinions

Listed below are unpublished appellate court opinions in Franchise Tax Board tax refund cases. We provide this information so that you may research unpublished opinions. Although these decisions may not be relied on in other disputes, they may provide other useful information.

When tax refund cases are resolved by a published appellate court opinion, you may research the opinion in legal databases such as California Court opinions.

Caution

Rule 8.1115(a) of the California Rules of Court (formerly rule 977(a)) states that opinions of the Court of Appeal that are not certified for publication or ordered published may not be cited or relied on by a court or a party in any other action.

2008

None available

2007

Case name Court Location Case number Filed Date Type of Tax
General Motors Corporation v. FTB Second District Court of Appeal (Los Angeles) B165665 January 29, 2007 Corporation Tax
Marken v. FTB (Joseph Harb, Trustee) First District Court of Appeal (San Francisco) A109715 and A110668 April 11, 2007 Personal Income Tax

2006

Case name Court Location Case number Filed Date Type of Tax
Educational Employees Credit Union et al. v. FTB Third District Court of Appeal (Sacramento) C020733 January 11, 2006 Personal Income Tax
Hameetman v. FTB Second District Court of Appeal (Los Angeles) B187278 December 11, 2006 Personal Income Tax
McGraw-Hill Companies, Inc. v. FTB First District Court of Appeal (San Francisco) A109907 March 30, 2006 Corporation Tax
Shafran  et al. v. FTB Second District Court of Appeal (Los Angeles) B186947 July 31, 2006 Personal Income Tax
Yoshinoya West, Inc. v. FTB Second District Court of Appeal (Los Angeles) B178751 June 26, 2006 Corporation Tax

2005

Case name Court Location Case number Filed Date Type of Tax
Ackerman v. FTB Second District Court of Appeal (Los Angeles) B178750 November 29, 2005 Personal Income Tax
Freidberg et al. v. FTB First District Court of Appeal (San Francisco) A106315 July 28, 2005 Personal Income Tax
Microsoft Corporation v. FTB First District Court of Appeal (San Francisco) A105312 February 28, 2005 Corporation Tax
Pacific Telesis Group, Inc. v. FTB First District Court of Appeal (San Francisco) A104602 March 09, 2005 Corporation Tax
The Limited Stores, Inc. v. FTB First District Court of Appeal (San Francisco) A102915 July 28, 2005 Corporation Tax

2004

Case name Court Location Case number Filed Date Type of Tax
Marro et al. v. FTB First District Court of Appeal (San Francisco) A104139 February 26, 2004 Personal Income Tax