CITY NAT. CORP. v. FRANCHISE TAX BD.

No. B189240.

53 Cal.Rptr.3d 411 (2007)

146 Cal.App.4th 1040

CITY NATIONAL CORPORATION, Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeal of California, Second District, Division Four.

January 16, 2007.


Attorney(s) appearing for the Case

Office of the General Counsel City National Bank and Sherrill Johnson, Beverly Hills; Quinn Emanuel Urquhart Oliver & Hedges, Timothy L. Alger, David E. Azar and Kenneth R. Chiate, Los Angeles, for Plaintiff and Appellant.

Bill Lockyer, Attorney General, W. Dean Freeman, Lead Supervising Deputy Attorney General, Joseph M. O'Heron, Donald R. Currier, and Brian D. Wesley, Deputy Attorneys General, for Defendant and Respondent.


WILLHITE, J.

Plaintiff and appellant City National Corporation (City National) appeals from an order dismissing its tax refund action after the trial court sustained without leave to amend the Franchise Tax Board's (FTB) demurrer to City National's amended complaint. FTB asserted in its demurrer that the trial court was without jurisdiction to hear City National's claim for a refund because City National had not yet paid approximately $50 million in proposed assessments...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases