California Court of Appeal

Trial court properly sustained defendants' demurrer without leave to amend and dismissed the amended complaint alleging liability for advising plaintiffs that their pension plan contributions were tax deductible, where: 1) the complaint incorporated two documents both of which contain recitals inconsistent with the amended complaint's reliance on defendant's alleged statements; and 2) the alleged representations occurred in 2002 and 2003, and plaintiffs were audited in 2006 based on an IRS decision in 2004, and thus plaintiffs fail to explain why the representations were false when made.

Appellate Information

• Decided 02/06/2013
• Published 02/06/2013

Judges

• RYLAARSDAM

Court

• California Court of Appeal

Counsel