Domenghini v. County of San Luis Obispo

Opinion

LORING, J. *

Louis F. Domenghini, as trustee, under the will of Angelo Domenghini, deceased (Taxpayer) filed a “Complaint for Recovery of Taxes paid under Protest Pursuant to Revenue and Taxation Code Section 5138” against the County of San Luis Obispo (County) to recover $2,690.91 which Taxpayer paid as the result of “escaped assessment” for each of the taxable years 1966-1970. Taxpayer alleged that the imposition of the tax “was erroneous and constituted a denial of plaintiff’s right to due process under the constitutions of the State of California and the United States of America,…