Bourhis v. Lord

*323Opinion

CHIN, J.

If a corporation fails to pay its taxes, the state may suspend its corporate powers. The state may later revive those powers when the corporation pays its taxes. We must decide whether a corporation that files notices of appeal while its corporate powers are suspended may proceed with the appeals after those powers have been revived, even if the revival occurs after the time to appeal has expired. Two opinions from this court in the 1970’s held that revival of corporate powers validates an earlier notice of appeal. (Rooney v. Vermont Investment Corp. (1973) 10 Cal.3d 351 [110…