Clemens 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 taxes withheld from payments by Canadian trust to California resident beneficiary were not \net income taxes\ because applicable to entire distribution without possibility of deduction, exemption, or credit
• Canadian taxes withheld from payments by Canadian trust to California resident beneficiary were not “net income taxes” because applicable to entire distribution without possibility of deduction, exemption, or credit

Source: CourtListener parenthetical corpus (CC0).