California Court of Appeal

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Abbott Laboratories v. Franchise Tax Board, B204210

Order sustaining defendant's demurrer to plaintiff's action for a tax refund is affirmed where writing or reforming Revenue and Taxation Code sec. 24402 to sever its invalid portion would not be consistent with the enacting legislature's intent and would contradict the purpose of its enactment, and therefore would be inappropriate for the present court to rewrite or reform.

Appellate Information

  • Decided 07/21/2009
  • Published 07/21/2009




  • California Court of Appeal


  • For Appellant:
  • Baker & McKenzie, J. Pat Powers, Tod L. Gamlen, Palo Alto, Jerry Salcido and Scott L. Brandman for Plaintiffs and Appellants., Silverstein & Pomerantz, Amy L. Silverstein and Edwin P. Antolin, San Francisco, for California Taxpayers' Association and River Garden Retirement Home as Amicus Curiae.

  • For Appellees:
  • Edmund G. Brown, Jr., Attorney General, Felix E. Leatherwood and Brian D. Wesley, Deputy Attorneys General, for Defendant and Respondent.
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