Hall v. Franchise Tax Board

McMURRAY, J. pro tem. *

Three actions were consolidated for trial and this is an appeal from the judgment in those actions which denied appellants tax refunds after additional assessments were levied for the years 1951 and 1952.

Appellants, the only partners in the Sacramento Novelty Company, filed partnership returns for the years 1951 and 1952. After audit, the respondent determined that neither the partnership returns nor the individual returns filed by the appellants for those years reported the total gross income as required by Revenue and Taxation Code section 17359 (now numbered 17297)…