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ROBERTS v. GULF OIL CORP.

Docket No. 5934.

147 Cal.App.3d 770 (1983)

195 Cal. Rptr. 393

HERBERT E. ROBERTS, as Assessor, etc., Plaintiff and Appellant, v. GULF OIL CORPORATION et al., Defendants and Appellants.

Court of Appeals of California, Fifth District.

October 4, 1983.

Attorney(s) appearing for the Case

COUNSEL

Ralph B. Jordan, County Counsel, and Bernard C. Barmann, Deputy County Counsel, for Plaintiff and Appellant.

John H. Larsen, County Counsel (Los Angeles), Lawrence B. Launer, Deputy County Counsel, Hill, Farrer & Burrill, Vincent C. Page and Darlene B. Fischer as Amici Curiae on behalf of Plaintiff and Appellant.

Fred E. Laymon, William V. Kastler, Clifford, Jenkins & Brown, J. Craig Jenkins, Bright & Brown, James S. Bright, Gregory C. Brown, John J. Harris, Hanna & Morton and Edward S. Renwick for Defendants and Appellants.

OPINION

ANDREEN, J.

We are called upon to decide to what extent a county tax assessor may compel disclosure of interpretative data from taxpayers.

Pursuant to Revenue and Taxation Code section 4681 plaintiff Kern County Assessor Herbert E. Roberts (Assessor) secured a subpena duces tecum compelling defendant Gulf Oil Corporation (Gulf), through one of its employees,2

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