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Lennane v. Franchise Tax Bd.

California Court of Appeals, First District, Second Division
Jun 29, 1993
27 Cal.App.4th 355 (Cal. Ct. App. 1993)
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Summary

In Lennane v. Franchise Tax Board (1993) 16 Cal.App.4th 1335, 21 Cal.Rptr.2d 25, the court interpreted section 17063.11 "to exempt from the preference income tax (§ 17062) [ ] only that small business stock which was purchased after September 16, 1981."

Summary of this case from Morris v. Franchise Tax Bd.
See 1 Summary

Opinion

27 Cal.App.4th 35521 Cal.Rptr.2d 25Lennanev.Franchise Tax Bd.No. A057655.California Court of Appeal, First District, Second DivisionJune 29, 1993

Opinion on pages 355-368 omitted.

REVIEW GRANTED

Summaries of

Lennane v. Franchise Tax Bd.

California Court of Appeals, First District, Second Division
Jun 29, 1993
27 Cal.App.4th 355 (Cal. Ct. App. 1993)

In Lennane v. Franchise Tax Board (1993) 16 Cal.App.4th 1335, 21 Cal.Rptr.2d 25, the court interpreted section 17063.11 "to exempt from the preference income tax (§ 17062) [ ] only that small business stock which was purchased after September 16, 1981."

Summary of this case from Morris v. Franchise Tax Bd.
Case details for

Lennane v. Franchise Tax Bd.

Case Details

Full title:Lennane v. Franchise Tax Bd.

Court:California Court of Appeals, First District, Second Division

Date published: Jun 29, 1993

Citations

27 Cal.App.4th 355 (Cal. Ct. App. 1993)
21 Cal. Rptr. 2d 25

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