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SCHATZ v. FRANCHISE TAX BD.

No. C028629.

81 Cal.Rptr.2d 719 (1999)

69 Cal.App.4th 595

William SCHATZ et al. Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant.

Court of Appeals of California, Third District.

Rehearing Denied February 19, 1999.

Attorney(s) appearing for the Case

Daniel E. Lungren, Attorney General, Lawrence K. Keethe, Supervising Deputy Attorney General, Robert D. Milam, Deputy

Attorney General, for Defendant and Appellant.

Michael S. Noble, Sacramento, for Plaintiffs and Respondents.

DAVIS, J.

The principal issue in this appeal is when state income tax deficiencies are "assessed" for federal bankruptcy discharge purposes under 11 U.S.C. § 507(a)(8)(A)(ii) and (iii). (This federal statute, together with 11 U.S.C. § 523(a)(1)(A), generally specifies that income taxes that are assessed within 240 days of filing of a bankruptcy petition or are assessed after the petition is filed are not dischargeable.) (See In re King (9th Cir.1992...

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