River Garden Retirement Home v. Franchise Tax Bd., 2010 Cal. App. LEXIS 1146 (Cal. App. 1st Dist. July 15, 2010)

The California Franchise Tax Board's decision to recoup the Cal Rev & Tax Code § 24402 dividends received deduction against a taxpayer was proper where Board proceeded with proper authority to remedy Commerce Clause violation infecting Cal Rev & Tax Code § 24402, and remedy of disallowing dividends received deductions for years at issue did not violate due process.

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