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California Court of Appeal


J. H. MCKNIGHT RANCH, INC. v. FRANCHISE TAX BD., A098729

Under principles of equity, the government is estopped from using a procedural barrier to defeat the recovery of tax money never owed but paid by plaintiff.

Appellate Information

  • Decided 07/22/2003
  • Published 07/22/2003

Judges

  •  GEMELLO, J.

Court

  • California Court of Appeal

Counsel

  • For Appellees:
  •  Bill Lockyer, Attorney General, Randall P. Borcherding, Supervising Deputy Attorney General, Jack Newman and David Lew, Deputy Attorneys General, for Defendant and Appellant., Reed Smith Crosby Heafey, Donald P. Rubenstein, Paul D. Fogel, San Francisco, and Jayne E. Fleming, Oakland, for Plaintiff and Respondent.
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