Legal Opinion
Franchise Tax Board v. Superior Court
California Supreme Court
Decided June 6, 2011No. S176943PublishedCited by 12 opinions
1Opinion of the Court
Opinion
CORRIGAN, J.
Does a taxpayer have the right to a jury trial in an action for a refund of state income taxes? The Court of Appeal said yes, reasoning that the gist of such an action is legal and therefore a jury trial is guaranteed by the state Constitution. We reverse.
The facts are undisputed, and may briefly be stated. Real party in interest Tom Gonzales, as personal representative of his son’s estate, filed a complaint in 2006 seeking a refund of state personal income taxes for the years 2000 and 2001. Gonzales alleged that the estate had paid over $15 million as part of a tax amnesty…
2Cases cited59 opinions
- Granfinanciera, S.A. v. NordbergSupreme Court of the United States · 1989
- Lehman v. NakshianSupreme Court of the United States · 1981
- City of Monterey v. Del Monte Dunes at Monterey, Ltd.Supreme Court of the United States · 1999
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Galloway v. United StatesSupreme Court of the United States · 1943
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3Cited by12 opinions
- State Department of State Hospitals v. Superior CourtCalifornia Supreme Court · 2015
- People v. Conagra Grocery Prods. Co., California Court of Appeal, 5th District2017
- Shaw v. Superior Court of L. A. Cnty.California Supreme Court · 2017
- Judicial Council v. Jacobs Facilities, Inc.California Court of Appeal · 2015
- California State Teachers' Retirement System v. County of Los AngelesCalifornia Court of Appeal · 2013
7 more not listed; retrieve them via the Exa API.