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ANDREWS v. FRANCHISE TAX BOARD

Docket No. 11755.

275 Cal.App.2d 653 (1969)

80 Cal. Rptr. 403

WILLIAM S. ANDREWS et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent. CROCKER-CITIZENS NATIONAL BANK, as Trustee, etc., et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent. (Consolidated Cases.)

Court of Appeals of California, Third District.

August 18, 1969.

Attorney(s) appearing for the Case

William S. Andrews, in pro. per., and for Plaintiffs and Appellants.

Thomas C. Lynch, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Edward P. Hollingshead, Deputy Attorney General, for Defendant and Respondent.

JANES, J.

Judgment was entered in favor of respondent Franchise Tax Board on separate causes joined in a suit for refund of state personal income taxes paid by appellants. (Rev. & Tax. Code, § 19082.)1 The matter was submitted to the superior court upon an agreed statement of facts.

Facts: The Andrews Case

Appellant William S. Andrews was a member of a partnership which had adopted a fiscal year...

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