Legal Opinion
Farrar v. Franchise Tax Board
California Court of Appeal
Decided April 22, 1993No. A056762PublishedCited by 19 opinions
1Opinion of the Court
Opinion
PERLEY, J.
Revenue and Taxation Code 1 section 19055 provides that an administrative claim for refund of income taxes when “filed for or on behalf of a class of taxpayers shall do all of the following: [ft] (a) Be accompanied by written authorization from each taxpayer sought to be included in the . class, [ftl (b) Be signed by each taxpayer or taxpayer’s authorized representative. [ft (c) State the specific grounds on which the claim is founded.”
This appeal from an order refusing to certify a class action seeking a judicial refund of taxes collected by the Franchise Tax Board (Board)…
2Cases cited24 opinions
- Hansberry v. LeeSupreme Court of the United States · 1940
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Vasquez v. Superior CourtCalifornia Supreme Court · 1971
- City of San Jose v. Superior CourtCalifornia Supreme Court · 1974
- Supreme Tribe of Ben-Hur v. CaubleSupreme Court of the United States · 1921
19 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Neecke v. City of Mill ValleyCalifornia Court of Appeal · 1995
- Batt v. City and County of San FranciscoCalifornia Court of Appeal · 2007
- Kuykendall v. State Board of EqualizationCalifornia Court of Appeal · 1994
- California State University, Fresno Ass'n v. County of FresnoCalifornia Court of Appeal · 2017
- Swanson v. StateSupreme Court of North Carolina · 1994
14 more not listed; retrieve them via the Exa API.