Legal Opinion

Agnew v. State Board of Equalization

California Court of Appeal

Decided December 7, 2005No. B177558PublishedCited by 9 opinions

1Opinion of the Court

Opinion

JOHNSON, J.

In this sales tax refund case a taxpayer who prevailed in litigation against the State Board of Equalization appeals from the court’s denials of his requests for costs and attorney fees. We conclude the taxpayer is entitled to his costs as the prevailing party under Code of Civil Procedure section 1032, subdivision (b). Accordingly, we reverse the portion of the judgment which denies him an award of costs under Code of Civil Procedure section 1032, subdivision (b), as possibly augmented by Code of Civil Procedure section 998, and remand for further proceedings. We affirm the…

2Cases cited16 opinions

  1. Shamblin v. BrattainCalifornia Supreme Court · 1988
  2. Murillo v. Fleetwood Enterprises, Inc.California Supreme Court · 1998
  3. Woosley v. State of CaliforniaCalifornia Supreme Court · 1992
  4. Agnew v. State Board of EqualizationCalifornia Supreme Court · 1999
  5. Carver v. Chevron U.S.A., Inc.California Court of Appeal · 2002

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3Cited by9 opinions

  1. Northwest Energetic Services, LLC v. California Franchise Tax BoardCalifornia Court of Appeal · 2008
  2. Lucent Technologies, Inc. v. Board of EqualizationCalifornia Court of Appeal · 2015
  3. Brown v. Dessert Christian CenterCalifornia Court of Appeal · 2011
  4. DONNER MANAGEMENT CO. v. SchafferCalifornia Court of Appeal · 2006
  5. Apple, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2011

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