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CALHOUN v. FRANCHISE TAX BD.

Docket No. L.A. 30781.

20 Cal.3d 881 (1978)

574 P.2d 763

143 Cal. Rptr. 692

NORMAN P. CALHOUN et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Supreme Court of California.

March 28, 1978.

Attorney(s) appearing for the Case

COUNSEL

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, Philip C. Griffin and Herbert A. Levin, Deputy Attorneys General, for Defendant and Appellant.

Norman P. Calhoun and Viola E. Calhoun, in pro. per., for Plaintiffs and Respondents.

OPINION

NEWMAN, J.

The California Franchise Tax Board (the Board) appeals from a judgment that ordered a refund to plaintiffs (husband and wife) of income taxes, penalties, and interest totaling $9,717. The issues are: Did the trial court err when (1) it granted plaintiffs' summary judgment for six tax years (1956, 1957, 1959 through 1961, and 1963); and (2) it ruled that no collateral estoppel (based on findings in a federal tax...

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