William Hawkins, III v. the Franchise Tax Board of Cal

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT WILLIAM M. HAWKINS, III, AKA No. 11-16276 Trip Hawkins, Appellant, D.C. No. 3:10-cv-02026- v. JSW THE FRANCHISE TAX BOARD OF CALIFORNIA; UNITED STATES OF OPINION AMERICA, INTERNAL REVENUE SERVICE, Appellees. Appeal from the United States District Court for the Northern District of California Jeffrey S. White, District Judge, Presiding Argued and Submitted November 6, 2013—San Francisco, California Filed September 15, 2014 Before: Andrew J. Kleinfeld, Sidney R. Thomas, and Johnnie B. Rawlinson, Circuit Judges. Opinion by…