SHIMMON v. FRANCHISE TAX BOARD

No. B213971.

189 Cal.App.4th 688 (2010)

117 Cal. Rptr. 3d 430

EDWARD L. SHIMMON et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent. PAUL A. MICKELSEN et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendants and Respondents. BENJAMIN R. DU et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Second District, Division One.

October 26, 2010.


Attorney(s) appearing for the Case

Hochman Salkin Rettig Toscher & Perez, Charles P. Rettig , Sharyn M. Fisk and George Deroy for Plaintiffs and Appellants.

Silverstein & Pomerantz, Amy L. Silverstein , Edwin P. Antolin , Johanna W. Roberts and Charles E. Olson for Steven J. Goldman and Azita Etaati as Amici Curiae on behalf of Plaintiffs and Appellants.

Edmund G. Brown, Jr. , Attorney General, Paul D. Gifford , Assistant Attorney General, W. Dean Freeman and Leslie Branman Smith , Deputy Attorneys General, for Defendant and Respondent.


CERTIFIED FOR PARTIAL PUBLICATION*

OPINION

OTHSCHILD, J.

Three couples—Benjamin R. and Carmela L. Du, Edward L. and Anneliese Shimmon, and Paul A. and Patricia A. Mickelsen— filed complaints for income tax refunds in the superior court. They contended that the Franchise Tax Board (FTB) had improperly charged them interest on delinquent tax payments for a period of time during...

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