FRANCHISE TAX BD., ETC. v. CONST. LABORERS, ETC.

No. 80-6080.

679 F.2d 1307 (1982)

FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, Appellee, v. CONSTRUCTION LABORERS VACATION TRUST FOR SOUTHERN CALIFORNIA, Edward Ashton, Al Atwood, Gary Bronneck, John Clarke, R. C. Gallyon, Richard Greenberg, Roger Jaska, William Middleton, Louis Bravo, Benjamin T. James, George Mattocks, William R. McClain, Nick Orsura, Joe Rivera, Ray M. Wilson, and James Keyes, Appellants.

United States Court of Appeals, Ninth Circuit.

Decided June 22, 1982.

Rehearing Denied July 21, 1982.


Attorney(s) appearing for the Case

James P. Watson, Cox, Castle & Nicholson, Los Angeles, Cal., for appellants.

Patti S. Kitching, Los Angeles, Cal., argued, for appellee; Thomas E. Stanton, Johnson & Stanton, Victor Van Bourg, San Francisco, Cal., on brief.

Before GOODWIN and TANG, Circuit Judges, and SOLOMON District Judge.


GOODWIN, Circuit Judge.

Three union members owe the State of California $48.70, $206.95 and $124.91 in unpaid personal income tax. The Franchise Tax Board of California levied against money held in trust for the three by the Construction Laborers' Vacation Trust Fund. When trustees for the fund refused to pay over the money owed, the state brought action for declaratory relief. The district court,1

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