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HETZEL v. FRANCHISE TAX BOARD

Docket No. 22876.

161 Cal.App.2d 224 (1958)

326 P.2d 611

HERMAN E. HETZEL, Appellant, v. FRANCHISE TAX BOARD, Respondent.

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

June 10, 1958.

Attorney(s) appearing for the Case

Riley & Hall and B.H. Neblett for Appellant.

John O. Paulston, as Amicus Curiae on behalf of Appellant.

Edmund G. Brown, Attorney General, James E. Sabine and Irving H. Perluss, Assistant Attorneys General, and Dan Kaufmann, Deputy Attorney General, for Respondent.

KINCAID, J. pro tem.*

Appellant (hereinafter called Hetzel) sues for a refund of $500 paid to the Franchise Tax Board (hereinafter called the Tax Board) on account of the principal of additional personal income taxes of $14,330.11 for the calendar year 1951.

The appeal is on the judgment roll from a judgment dismissing the complaint. The record consists of the complaint, answer, appellant's motion for judgment on the pleadings...

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