Legal Opinion
Wertin v. Franchise Tax Board
California Court of Appeal
Decided December 21, 1998No. B114114, B117076PublishedCited by 10 opinions
1Opinion of the Court
Opinion
LILLIE, P. J.
The Franchise Tax Board (FTB) appeals from an adverse judgment after a court trial in an action brought by John and Barbara Wertin (the Wertins) for a refund of assessed delinquent taxes and interest thereon. The trial court found the FTB’s issuance of a notice of proposed assessment of a tax deficiency without reviewing the Wertins’ tax returns for the relevant year rendered the FTB’s assessment invalid. On appeal, the FTB argues the trial court erred in applying federal case law and standards to a question of California tax law, under which it asserts it was not required…
2Cases cited23 opinions
- Tapia v. Superior CourtCalifornia Supreme Court · 1991
- Bowers v. BernardsCalifornia Court of Appeal · 1984
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Lennane v. Franchise Tax BoardCalifornia Supreme Court · 1994
- Charles JANKOVICH, Plaintiff-Appellant, v. Otis R. BOWEN, Secretary of Health and Human Services, Defendant-AppelleeCourt of Appeals for the Sixth Circuit · 1989
18 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- J. H. McKnight Ranch, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2003
- Lucent Technologies, Inc. v. Board of EqualizationCalifornia Court of Appeal · 2015
- Agnew v. State Board of EqualizationCalifornia Court of Appeal · 2005
- Fujitsu IT Holdings, Inc. v. Franchise Tax BoardCalifornia Court of Appeal · 2004
5 more not listed; retrieve them via the Exa API.