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BOURHIS v. LORD

Nos. S199887, S199889.

56 Cal.4th 320 (2013)

153 Cal. Rptr. 3d 510

295 P.3d 895

DANIELLE BOURHIS et al., Plaintiffs and Appellants, v. JOHN LORD et al., Defendants and Respondents.

Supreme Court of California.

March 4, 2013.

Attorney(s) appearing for the Case

Bourhis & Mann, Ray Bourhis , Lawrence Mann ; Smith & McGinty, Daniel U. Smith and Valerie T. McGinty for Plaintiffs and Appellants.

Brydon Hugo & Parker, Edward R. Hugo , Heidi K. Hugo and Jeffrey Kaufman for Defendants and Respondents.

OPINION

CHIN, J. —

If a corporation fails to pay its taxes, the state may suspend its corporate powers. The state may later revive those powers when the corporation pays its taxes. We must decide whether a corporation that files notices of appeal while its corporate powers are suspended may proceed with the appeals after those powers have been revived, even if the revival occurs after...

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