California Court of Appeal

Trial court judgment is reversed where although defendant's authority to examine and audit tax returns does permit it to audit vouchers issued by a local employment or social services agency, the court erred in sustaining defendant's demurrer to plaintiff's complaint seeking refund of a tax credit as the complaint alleges facts sufficient to state a cause of action that the Board exercised its audit power improperly and plaintiff should get the tax refund.

Appellate Information

• Decided 05/07/2009
• Published 05/07/2009

Judges

• RUBIN, Acting P.J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Bird, Marella, Boxer, Wolpert, Nessim, Drooks & Lincenberg, Thomas R. Freeman and Paul S. Chan. Los Angeles;  Dakessian Law Firm, Akerman Senterfitt and Marty Dakessian, Los Angeles, for Plaintiff and Appellant., Silverstein & Pomerantz, Amy L. Silverstein and Edwin P. Antolin, San Francisco, for Deluxe Corp. as Amicus Curiae on behalf of Appellant.


• For Appellees:
  
• Edmund G. Brown, Jr., Attorney General, Dane R. Gillette, Chief Assistant Attorney General, Pamela C. Hamanaka, Assistant Attorney General, W. Dean Freeman, Felix Leatherwood, Mark P. Richelson and Ronald Ito, Deputy Attorneys General, for Defendant and Respondent.