California Court of Appeal

Following a county's denial of trustee-plaintiff's appeal for an assessment reduction and tax refund, the trial court's tax refund judgment in favor of the trustee is reversed as the corporate alter ego theory, which is generally used to prevent a fraud and impute liability, like "only in narrowly defined circumstances and only when the ends of justice so require," and here, plaintiff cites no authority that the corporate alter ego theory may be invoked to gain a tax advantage in violation of section 69.5.

Appellate Information

• Decided 03/15/2010
• Published 03/15/2010

Judges

• YEGAN, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Dennis A. Marshall, County County County of Santa Barbara, Marie A. LaSala, Deputy County Counsel, for Appellant., Kristine Cazadd, Chief Counsel California State Board of Equalization, Robert W. Lambert, Assistant Chief Counsel, Richard Sungjoo Moon, Tax Counsel IV, and Jennifer B. Henning, Litigation Counsel, California State Association of Counties, Amicus Curiae for Appellant.


• For Appellees:
  
• John Derrick, The Law Offices of John Derrick, for Respondents., Stephen H. Bennett, Amicus Curiae for Respondents.