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WIGHTMAN v. FRANCHISE TAX BOARD

Docket No. A031798.

202 Cal.App.3d 966 (1988)

249 Cal. Rptr. 207

REBECCA WIGHTMAN et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD et al., Defendants and Respondents.

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

July 12, 1988.

Attorney(s) appearing for the Case

COUNSEL

Hancock, Rothert & Bunshoft, Barry L. Bunshoft, Patricia Shuler Shimbor, Vito C. Peraino, and Ray L. Wong for Plaintiffs and Appellants.

John K. Van de Kamp, Attorney General, N. Eugene Hill, Assistant Attorney General, and Mary C. Michel, Deputy Attorney General, for Defendants and Respondents.

Gerald F. Sevier, District Attorney, Gary E. Evans and John S. Higgins, Jr., Deputy District Attorneys, as Amici Curiae on behalf of Defendants and Respondents.

OPINION

WHITE, P.J. —

I

Introduction

By this taxpayers' action (Code Civ. Proc., § 526a),1 appellants Rebecca Wightman (Wightman), Claude Malcolm Thompson (Thompson), and Jacqueline Jackson (Jackson) challenge the withholding of their state income tax refunds by respondents Franchise Tax Board (FTB) and the State Controller2 pursuant to...

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