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Standard of review-Residence or Domicile
(Noble v Franchise Tax Board)


Standard of Review-Residence or Domicile Mixed Question of Law and Fact
(Noble v Franchise Tax Board)


B.        Standard of Proof

            Although the FTB suggests there are conflicting facts, it has not identified any.  The stipulation covers most of the facts, and the other facts submitted by appellants are uncontradicted.

            “‘The question of residence or domicile is a mixed question of law and fact, and the determination of the trial court, upon conflicting evidence, is conclusive upon this court. . . .’”  (Estate of Phillips (1969) 269 Cal.App.2d 656, 659-660.)  But when as in this case, “the issue . . . involves the applicability of a statute to stipulated and uncontradicted facts, we are confronted purely with a question of law and are not bound by the findings of the trial court.”  (Whittell, supra, 231 Cal.App.2d at p. 283; see also Klemp v. Franchise Tax Bd. (1975) 45 Cal.App.3d 870, 872.)

            To what extent, if any, the court gives deference to the conclusions of the FTB and Board of Equalization depends upon a number of factors.  (See Yamaha Corp. of America v. State Bd. of Equalization (1998) 19 Cal.4th 1, 7-8; Yamaha Corp. of America v. State Bd. of Equalization (1999) 73 Cal.App.4th 338, 349-354.)  As we come to the same conclusion in this case as the FTB, we need not attempt to analyze the quantum of deference, if any, accorded to the decisions of the FTB and Board of Equalization.

Noble v. Franchise Tax Board B167881Filed 5/11/04

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