California Court of Appeal

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).

Appellate Information

• Decided 07/28/2004
• Published 07/28/2004

Judges

• MALLANO, J.

Court

• California Court of Appeal

Counsel

• 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.