Legal Opinion
JPMorgan Chase Bank, NA v. City and County of San Francisco
California Court of Appeal
Decided June 11, 2009No. A118806PublishedCited by 6 opinions
1Opinion of the Court
Opinion
NEEDHAM, J.
Revenue and Taxation Code section 5097 1 provides that a taxpayer seeking a refund of property taxes must file a verified claim within four years after making the payment of the disputed tax unless an alternative period triggered by circumstances not relevant here applies. Appellant JPMorgan Chase Bank, N.A., as Trustee for the IBM Personal Pension Plan (Chase), filed a civil suit seeking a refund of fraud penalties imposed pursuant to earlier versions of sections 503 and 504 without filing a timely claim under section 5097. We conclude the failure to file a timely claim…
2Cases cited16 opinions
- United States v. BeggerlySupreme Court of the United States · 1998
- United States v. BrockampSupreme Court of the United States · 1997
- Lantzy v. Centex HomesCalifornia Supreme Court · 2003
- Parr-Richmond Industrial Corp. v. BoydCalifornia Supreme Court · 1954
- County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- California State University, Fresno Ass'n v. County of FresnoCalifornia Court of Appeal · 2017
- Bjorndal v. Superior CourtCalifornia Court of Appeal · 2012
- In re Franchise Tax Bd. Ltd. Liab. Corp. Tax Refund Cases, California Court of Appeal, 5th District2018
- Olive Lane Industrial Park, LLC v. County of San DiegoCalifornia Court of Appeal · 2014
- Franchise Tax Bd. Limited Liability Corp. Tax Refund CasesCalifornia Court of Appeal · 2018
1 more not listed; retrieve them via the Exa API.