California Court of Appeal

In plaintiff's challenge to the constitutionality of the Mental Health Services Act, which expands funding for mental health services for all Californians by imposing an additional tax of 1 percent on annual income in excess of $1 million, trial court judgment is affirmed as there is no constitutional infirmity in the Act as an income tax may be rationally based on a taxpayer's income level and ability to pay, and there is no need to show that a particular taxpayer personally benefits from a tax assessed for the public good.

Appellate Information

• Decided 10/14/2009
• Published 10/14/2009

Judges

• BOREN, P.J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Lappen and Lappen, Jonathan Bailey Lappen, Los Angeles;  Moxon & Kobrin, Kendrick L. Moxon, Los Angeles, for Plaintiffs and Appellants.


• For Appellees:
  
• Edmund G. Brown, Jr., Attorney General, W. Dean Freeman, Felix E. Leatherwood, Anthony F. Sgherzi, Deputy Attorneys General, for Defendant and Respondent.