ORDLOCK v. FRANCHISE TAX BOARD, B169465
Plaintiffs correctly asserted that a 1998 notice of proposed assessment for the 1983 tax year is barred by the four-year statute of limitations, and the district court erred in finding that limitations period was kept open under former Rev. & Tax. Code sections 18622(a) and 19060(a).
- Decided 07/28/2004
- Published 07/28/2004
- California Court of Appeal
- For Appellant:
- Bingham McCutchen and Clayton J. Vreeland, Los Angeles, for Plaintiffs and Appellants.
- For Appellees:
- Bill Lockyer, Attorney General, W. Dean Freeman, Lead Supervising Deputy Attorney General, and Michael R. Weiss, Deputy Attorney General, for Defendant and Respondent.