Berjikian v. Franchise Tax Board

ORDER GRANTING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND DENYING DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT

DEAN D. PREGERSON, District Judge.

Presently before the Court are the parties’ cross-motions for summary judgment. Having considered the submissions of the parties, the court grants Plaintiffs’ Motion, denies Defendants’ Motion, and adopts the following Order.

I. Background

California Revenue and Taxation Code Section 19195 directs the state’s Franchise Tax Board (“FTB”) to “make available as a matter of public record at least twice each calendar year a list of the 500 largest tax…