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Multistate Tax Alert: California Court of Appeal Vacates Its Decision in Gillette


On August 9, 2012, the California Court of Appeal for the First District vacated, on its own motion, its July 24, 2012 opinion and ordered a rehearing in The Gillette Company, et al., v. California Franchise Tax Board (“Gillette”).[1] While we do not know the reason for the rehearing because this action is upon the Court’s own motion, it is possibly a response to one or both of the recent petitions from the parties in the case.

Because the rehearing was ordered on the court’s own motion without granting either party’s petition and with no indication of the issues to be resolved, the uncertainty for taxpayers in this area of California law is, at least temporarily, increased.

For more on the California Court of Appeals action, please see the attached Tax Alert.

1 The Gillette Company, et. al. v. California Franchise Tax Board, No. A130803 (Cal. Ct. App. Jul. 24, 2012), available at: For more on the Original Court of Appeal decision, please also see our prior Multistate Tax Alerts “California Court of Appeal Upholds Taxpayer Right to Make Three Factor MTC Election”, dated July 27, 2012, available at: and “California Repeals the Multistate Tax Compact Election”, dated June 29, 2012, available at:

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