FRANCHISE TAX BD. v. SUPERIOR COURT

No. A122723.

177 Cal.App.4th 36 (2009)

FRANCHISE TAX BOARD, Petitioner, v. THE SUPERIOR COURT OF THE CITY AND COUNTY OF SAN FRANCISCO, Respondent; TOM GONZALES, as Personal Representative, etc., Real Party in Interest and Respondent.

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

August 27, 2009.


Attorney(s) appearing for the Case

Edmund G. Brown, Jr., Attorney General, Paul D. Gifford, Assistant Attorney General, William L. Carter and Jeffrey A. Rich, Deputy Attorneys General, for Petitioner.

No appearance for Respondent.

Martin A. Schainbaum, Martin A. Schainbaum and Bryant W. H. Smith for Real Party in Interest and Respondent.


OPINION

SIMONS, J.

Section 19382 of the Revenue and Taxation Code (hereafter section 19382)1 authorizes taxpayer refund actions against the Franchise Tax Board. The statute is silent as to the right to a jury determination of disputed facts in such actions. This case presents an issue of first impression: Is a taxpayer entitled to a trial by jury pursuant...

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