Legal Opinion
People v. Garg
California Court of Appeal
Decided June 7, 1993No. B063486PublishedCited by 1 opinion
1Opinion of the Court
Opinion
HINZ, J.
Introduction
This appeal raises the issue of the length of the period in which the State Board of Equalization (Board) may bring an action to collect delinquent taxes pursuant to Revenue and Taxation Code section 6711.
Plaintiff and appellant the People of the State of California (the People), acting by and through the Board, appeal from the judgment in favor of defendants and respondents Anand G. Garg and Hira L. Khanna, a partnership, and Anand G. Garg and Hira L. Khanna, individually (respondents). The trial court held the action against respondents was barred by the statute…
2Cases cited5 opinions
- City of San Diego v. HigginsCalifornia Supreme Court · 1896
- People v. United States Fire InsuranceCalifornia Court of Appeal · 1976
- State Board of Equalization v. Balboa InsuranceCalifornia Court of Appeal · 1978
- O'CALLAGHAN v. PeopleCalifornia Court of Appeal · 1958
- People v. SmejkalAppellate Division of the Superior Court of California · 1968
3Cited by1 opinion
- Garg v. People Ex Rel. State Bd. of EqualizationCalifornia Court of Appeal · 1997