Burnham v. Franchise Tax Board

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• Canadian income taxes withheld from Canadian corporate dividend distributions under law similar to Part XIII, section 212(1), were not \net income taxes\ qualifying for California credit because imposed on gross income
• Canadian income taxes withheld from Canadian corporate dividend distributions under law similar to Part XIII, section 212(1), were not “net income taxes” qualifying for California credit because imposed on gross income

Source: CourtListener parenthetical corpus (CC0).