Guymon v. Board of Accountancy

Opinion

THOMPSON, J.

This is an appeal from a judgment in administrative mandamus overturning a decision of the California Board of Accountancy conditionally revoking the license to practice of N. Ray Guymon. The board contends that: (1) the trial court erred in not treating itself as bound by the board’s resolution of questions of credibility of witnesses; (2) the trial court’s findings of fact made in the exercise of its independent judgment are not supported by substantial evidence; and (3) the court erroneously denied the board’s motion to tax costs. We conclude that where the independent…