California Court of Appeal August 19, 2003, A098729 (J. H. McKnight Ranch, Inc. v. Franchise Tax Board)

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United States · · · 19-08-2003

*982

Opinion

GEMELLO, J.

In 1995, the Franchise Tax Board (Board) informed the J. H. McKnight Ranch, Inc. (McKnight) that it had underpaid state taxes by approximately $97,000. McKnight protested without success, then paid the disputed tax and filed a refund claim.

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