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PEOPLE, FRANCHISE TAX BD. v. CREDIT MANAGERS ASSN.

Docket No. 51042.

76 Cal.App.3d 344 (1977)

142 Cal. Rptr. 777

THE PEOPLE EX REL. FRANCHISE TAX BOARD, Plaintiff and Appellant, v. CREDIT MANAGERS ASSOCIATION OF SOUTHERN CALIFORNIA, Defendant and Respondent.

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

December 29, 1977.

Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, Philip C. Griffin and Patti S. Kitching, Deputy Attorneys General, for Plaintiff and Appellant.

Gendel, Raskoff, Shapiro & Quittner, Richard S. Berger and Bernard P. Simons for Defendant and Respondent.

OPINION

COBEY, Acting P.J.

Plaintiff, State Franchise Tax Board (hereafter Board), appeals from a judgment, following trial to the court, denying priority under Revenue and Taxation Code section 26312, subdivision (a),1 to its tax claim as against defendant, Credit Managers Association of Southern California (hereafter CMA), with respect to the proceeds of...

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