FRANCHISE TAX BOARD v. SUPERIOR COURT

Docket Nos. Sac. 6078, 6079, 6080.

36 Cal.2d 538 (1950)

225 P.2d 905

FRANCHISE TAX BOARD, etc., Petitioner, v. THE SUPERIOR COURT OF SACRAMENTO COUNTY, Respondent.

Supreme Court of California. In Bank.

December 22, 1950.


Attorney(s) appearing for the Case

Fred N. Howser, Attorney General, James E. Sabine, Irving H. Perluss, Edward Sumner and Ernest P. Goodman, Deputy Attorneys General, for Petitioner.

Sigvald Nielson, Albert J. Shults, Pillsbury, Madison & Sutro and Mitchell, Silberberg & Knupp, Amici Curiae on behalf of Petitioner.

O'Melveny & Myers, Louis W. Myers, Sidney H. Wall, Howard J. Deards, Pierce Works, Lawler, Felix & Hall and Brenton L. Metzler for Respondent and Real Parties in Interest.


EDMONDS, J.

The Bank and Corporation Franchise Tax Act (Stats. 1929, ch. 13, p. 19, as amended; Deering's Gen. Laws, Act 8488) provides that, with certain exceptions, it shall be unlawful for the Franchise Tax Commissioner to divulge any information concerning a tax return filed in accordance with the statute. In litigation challenging the validity of certain assessments made by the commissioner, the superior court ordered him to make available for inspection and...

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