California Court of Appeal

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Franchise Tax Bd. Limited Liability Corp. Tax Refund Cases , 140518

Reversed the denial of class certification in a case involving tax refund claims filed by limited liability companies (LLCs) which sought refunds of a levy they had paid pursuant to a California tax statute that was later determined to be unconstitutional. When the district court denied the LLCs' motion for class certification on multiple grounds including predominance and superiority, they appealed. Agreeing with the LLCs that this case was suitable for treatment on a classwide basis, the First Appellate District reversed and remanded for certification of a class or classes consistent with its opinion.

Appellate Information

  • Argued
  • Submitted
  • Decided
  • Published 2018/07/18


  • Reardon


  • California Court of Appeal


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