California Court of Appeal

In an action arising after a county-defendant refused a phone company's request for a refund of use taxes paid on services which were allegedly tax exempt, judgment finding that plaintiff lacked standing and that its first amended complaint failed to state a cause of action for a tax refund is reversed and remanded where: 1) plaintiff's payment of the tax conferred standing; and 2) its first amended complaint adequately alleged an "involuntary payment" to state a cause of action for a tax refund.

Appellate Information

• Decided 06/16/2008
• Published 06/16/2008

Judges

• MANELLA, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Silverstein & Pomerantz, Robert R. Gunning, Edwin P. Antolin, and Amy L. Silverstein, San Francisco, for Plaintiff and Appellant.


• For Appellees:
  
• Raymond G. Fortner, Jr., County Counsel and Albert Ramseyer, Principal Deputy County Counsel for Defendant and Respondent.