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NAST v. STATE BD. OF EQUALIZATION

Docket No. C020897.

46 Cal.App.4th 343 (1996)

THOMAS NAST, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

May 8, 1996.

Attorney(s) appearing for the Case

COUNSEL

Thomas Nast, in pro. per., for Plaintiff and Appellant.

Daniel E. Lungren, Attorney General, Lawrence K. Keethe and Michael J. Cornez, Deputy Attorneys General, for Defendant and Respondent.

OPINION

NICHOLSON, J.

Thomas Nast objected to certain tax assessments. The Franchise Tax Board (FTB) rejected those objections. The State Board of Equalization (SBE) agreed with FTB. Nast asked SBE to reconsider. It declined. Nast, having paid the taxes in question during pendency of the SBE proceedings, missed the 90-day statutory deadline to file a tax refund action. Seeking to avoid that failure, Nast filed this petition for a...

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