California Court of Appeal
City Nat'l Corp. v. Franchise Tax Bd., B189240
Sustaining demurrer to plaintiff's amended complaint in tax refund action, is reversed as the proposed assessments issued before the action commenced were withdrawn, and the proposed assessments issued after the action commenced could not divest the trial court of jurisdiction.
Appellate Information
- Decided 01/16/2007
- Published 01/16/2007
Judges
- WILLHITE, J.
Court
- California Court of Appeal
Counsel
- For Appellant:
- Office of the General Counsel City National Bank and Sherrill Johnson, Beverly Hills; Quinn Emanuel Urquhart Oliver & Hedges, Timothy L. Alger, David E. Azar and Kenneth R. Chiate, Los Angeles, for Plaintiff and Appellant.
- For Appellees:
- Bill Lockyer, Attorney General, W. Dean Freeman, Lead Supervising Deputy Attorney General, Joseph M. O'Heron, Donald R. Currier, and Brian D. Wesley, Deputy Attorneys General, for Defendant and Respondent.