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Legal Opinion

Nast v. State Board of Equalization

California Court of Appeal

Decided May 8, 1996No. C020897PublishedCited by 6 opinions

1Opinion of the Court

Opinion

NICHOLSON, J.

Thomas Nast objected to certain tax assessments. The Franchise Tax Board (FTB) rejected those objections. The State Board of Equalization (SBE) agreed with FTB. Nast asked SBE to reconsider. It declined. Nast, having paid the taxes in question during pendency of the SBE proceedings, missed the 90-day statutory deadline to file a tax refund action. Seeking to avoid that failure, Nast filed this petition for a writ of mandate (Code Civ. Proc., § 1094.5) directing SBE to reverse itself and to order FTB to issue the refunds. SBE demurred and asserted Nast’s exclusive remedy is…

2Cases cited17 opinions

  1. Auto Equity Sales, Inc. v. Superior CourtCalifornia Supreme Court · 1962
  2. Cantu v. Resolution Trust Corp.California Court of Appeal · 1992
  3. Laisne v. California State Board of OptometryCalifornia Supreme Court · 1942
  4. Neighbours v. Buzz Oates EnterprisesCalifornia Court of Appeal · 1990
  5. Modern Barber Colleges, Inc. v. California Employment Stabilization CommissionCalifornia Supreme Court · 1948

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3Cited by6 opinions

  1. Wilder v. Superior Court of L.A. Cty.California Court of Appeal · 1998
  2. California Franchise Tax Board v. Wilshire Courtyard (In Re Wilshire Courtyard)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2011
  3. Ellis v. County of CalaverasCalifornia Court of Appeal · 2016
  4. Berjikian v. Franchise Tax Board CA2/7California Court of Appeal · 2015
  5. Ellis v. County of CalaverasCalifornia Court of Appeal · 2016

1 more not listed; retrieve them via the Exa API.

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