California Court of Appeal

Judgment dismissing a complaint for a tax refund is affirmed since plaintiffs- wages were taxable and the Franchise Tax Board was not required to follow deficiency assessment procedures in order to deny plaintiffs a refund of taxes paid.

Appellate Information

• Decided 02/09/2006
• Published 02/09/2006

Judges

• MALLANO, Acting P.J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Law Offices of Tabone and Derek L. Tabone, for Plaintiffs and Appellants.


• For Appellees:
  
• Bill Lockyer, Attorney General, W. Dean Freeman, Lead Supervising Deputy Attorney General, and Elisa B. Wolfe-Donato, Deputy Attorney General, for Defendant and Respondent.