The Limited Stores v. Franchise Tax Bd. 7/28/05 CA1/5

State: California

Court: 1st District Court of Appeal 1st District Court of Appeal

Docket No: A102915

Case Date: 10/26/2005

Preview:Filed 7/28/05 The Limited Stores v. Franchise Tax Bd. CA1/5

NOT TO BE PUBLISHED IN OFFICIAL REPORTS
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IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION FIVE

THE LIMITED STORES, INC., et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent. (Alameda County Super. Ct. No. 837723-0) A102915

Plaintiffs, The Limited Stores, Inc., and 24 of its affiliated corporations (hereafter collectively The Limited), compose a unitary business,1 that retails within and without California and, so, is subject to California taxes on its California source income. (Rev. & Tax. Code,2

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