HUNTER-REAY v. FRANCHISE TAX BOARD

Docket No. 66039.

140 Cal.App.3d 875 (1983)

189 Cal. Rptr. 810

NICHOLAS HUNTER-REAY, Plaintiff and Respondent, v. FRANCHISE TAX BOARD, Defendant and Appellant.

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

March 16, 1983.


Attorney(s) appearing for the Case

COUNSEL

George Deukmejian and John K. Van de Kamp, Attorneys General, Edmond B. Mamer and Jeffrey M. Vesely, Deputy Attorneys General, for Defendant and Appellant.

Peter R. Stoll for Plaintiff and Respondent.


OPINION

EAGLESON, J.*

The primary issue on appeal is whether a trial court may restrain and enjoin the sale of a taxpayer's noncash asset seized pursuant to a jeopardy assessment pending the trial of a civil petition for refund. We hold that a sale may not be so enjoined.

FACTS

This is an appeal from the granting of a preliminary injunction...

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