Traub Co. v. Coffee Break Service, Inc.

Cross-defendants appeal from an order denying their motion to vacate and set aside a judgment which had already become final in favor of cross-complainant, a California corporation. The ground of the motion was that before entry of the judgment and continuously to the time of the motion the corporate powers of cross-complainant had been suspended under the provisions of section 23301 et seq. of the Revenue and Taxation Code 1 for failure to pay corporate taxes levied pursuant to the Bank and Corporation Tax Law. 2 We have concluded that the trial court was correct in its view that a final…