Safeway Stores, Inc. v. Franchise Tax Board , 3 Cal.3d 745 [S.F. No. 22757. In Bank. Dec. 28, 1970.] SAFEWAY STORES, INCORPORATED, Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant. (Opinion by Burke, J., expressing the unanimous view of the court.) [3 Cal.3d 746] COUNSEL Thomas C. Lynch, Attorney General, Ernest P. Goodman, […]