People Ex Rel. Franchise Tax Board v. Superior Court

LUI, J., Concurring and Dissenting.

I reluctantly concur in the majority’s holding that binding precedent prevents Safeco’s challenge to the subpoena in a special proceeding brought pursuant to Revenue and Taxation Code *556sections 11187-11188 and that Safeco’s assertion that the subpoena seeks information in violation of its policyholder’s right of privacy is without merit. However, my agreement with the majority ends with these limited points. Entities in Safeco’s position must have the right to litigate the retroactive application of rulings they have obtained from the Franchise Tax Board…