Color-Vue, Inc. v. Abrams
California Court of Appeal
[Opinion certified for partial publication.*]
1Opinion of the Court
Opinion
ARMSTRONG, J.
This is an appeal from the dismissal of an action on the date set for trial, granted on the basis of a claim that a corporation’s failure to pay its franchise taxes deprived the corporation of standing to sue or defend. The claim was first raised on that date. The corporation also appeals from a default judgment entered against it on the same ground in a consolidated action. Because a corporation’s failure to pay its franchise taxes results in a lack of capacity to sue or defend, not a lack of standing, and because respondents did not timely raise the plea in abatement of…
2Cases cited15 opinions
- Common Cause v. Board of SupervisorsCalifornia Supreme Court · 1989
- Parker v. BowronCalifornia Supreme Court · 1953
- Bullis v. Security Pacific National BankCalifornia Supreme Court · 1978
- Tingley v. Times Mirror Co.California Supreme Court · 1907
- Hydrotech Systems, Ltd. v. Oasis WaterparkCalifornia Supreme Court · 1991
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