Legal Opinion
Franchise Tax Board v. Superior Court
California Court of Appeal
Decided August 9, 1989No. B042653PublishedCited by 4 opinions
1Opinion of the Court
Opinion
FUKUTO, J.
I
The Franchise Tax Board petitions for a writ of prohibition commanding the trial court to sustain its demurrer to a taxpayer’s Complaint for Determination of nonresidency. The filing of such a complaint is expressly authorized by Revenue and Taxation Code section 19081 and Code of Civil Procedure section 1060.5. The Franchise Tax Board contends these provisions violate article XIII, section 32 of the California Constitution, which prohibits the issuance of legal process to prevent or enjoin collection of any tax. The text of these enactments is set out in the margin. 1
Whether…
2Cases cited21 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Lockheed Aircraft Corp. v. Superior CourtCalifornia Supreme Court · 1946
- Modern Barber Colleges, Inc. v. California Employment Stabilization CommissionCalifornia Supreme Court · 1948
- Brumagim v. TillinghastCalifornia Supreme Court · 1861
- Pacific Gas & Electric Co. v. State Board of EqualizationCalifornia Supreme Court · 1980
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3Cited by4 opinions
- Gilbert Hyatt v. Betty YeeCourt of Appeals for the Ninth Circuit · 2017
- Jahr v. CasebeerCalifornia Court of Appeal · 1999
- Hoogasian Flowers, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1994
- Garg v. People Ex Rel. State Bd. of EqualizationCalifornia Court of Appeal · 1997