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SHEEHY v. FRANCHISE TAX BD.

No. G021719.

100 Cal.Rptr.2d 760 (2000)

84 Cal.App.4th 280

Patrick F. SHEEHY et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD of the State of California, Defendant and Respondent.

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

Rehearing Denied November 15, 2000.

Review Denied January 10, 2001.

Attorney(s) appearing for the Case

Ralph C. Larsen & Associates and Ralph C. Larsen, Hermosa Beach, for Plaintiffs and Appellants.

Daniel E. Lungren, Attorney General, David S. Chaney and David J. Bornstein, Deputy Attorneys General, for Defendant and Respondent.

OPINION

RYLAARSDAM, J.

Plaintiffs Patrick F. and Arlene Sheehy appeal from a judgment on the pleadings in favor of defendant Franchise Tax Board (Board) in an action alleging that the Board assessed usurious interest on unpaid taxes. Because the penalty assessment for late payment of taxes is neither an assessment to compensate the state for a loan nor for a forbearance, we affirm the judgment.

FACTS

Plaintiffs claimed a deduction for an...

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