Will the California Supreme Court Solve the Distortion Riddle in Microsoft Corp. V. Franchise Tax Board?

Posted: 24 Feb 2006

See all articles by William Hays Weissman

William Hays Weissman

California Franchise Tax Board - Legal Branch

Abstract

The author looks at Microsoft Corp. v. Franchise Tax Board, a case that deals with distortion in the standard apportionment formula. The California Supreme Court should define what constitutes a taxpayer's business activity, the author says.

Suggested Citation

Weissman, William Hays, Will the California Supreme Court Solve the Distortion Riddle in Microsoft Corp. V. Franchise Tax Board?. State Tax Notes, Vol. 39, No. 8, February 27, 2006, Available at SSRN: https://ssrn.com/abstract=886850

William Hays Weissman (Contact Author)

California Franchise Tax Board - Legal Branch ( email )

P.O. Box 1720
Rancho Cordova, CA 95741-1720
United States
(916) 845-5708 (Phone)
(916) 843-5433 (Fax)

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