California Court of Appeal

In a suit seeking a refund of interest a husband and wife paid in 2004 on a state income tax deficiency for the 2000 tax year, the trial court's denial of the plaintiff's motion for summary judgment and grant of summary judgment for the Franchise Tax Board (FTB) is affirmed, where under Revenue and Taxation Code section 19116(e) the interest on the amount paid with their return was not suspended because they were obligated to report federal tax adjustments to the FTB under Revenue and Taxation Code section 18622(a).

Appellate Information

• Decided 01/23/2012
• Published 01/23/2012

Judges

• Siggins

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Amy L. Silverstein, Kamala D. Harris