LENNANE v. FRANCHISE TAX BD.

Docket No. A070652.

51 Cal.App.4th 1180 (1996)

JAMES P. LENNANE et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, First District, Division Two.

December 20, 1996.


Attorney(s) appearing for the Case

COUNSEL

Gray, Cary, Ware & Freidenrich, John R. Shuman, Jr., Hugh Goodwin and Christina Groll for Plaintiffs and Appellants.

Daniel E. Lungren, Attorney General, and Richard F. Finn, Deputy Attorney General, for Defendant and Respondent.


OPINION

LAMBDEN, J.

Section 19717 of the Revenue and Taxation Code (unspecified section references are to that code) grants the court in a tax refund action the discretion to award taxpayers their reasonable litigation costs if they prevail and the position of the State of California in the proceeding was "not substantially justified" (subd. (c)(2)(A)(i)).1

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