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FRANCHISE TAX BD. v. SUPERIOR COURT

Nos. A134734, A134735.

221 Cal.App.4th 647 (2013)

164 Cal. Rptr. 3d 752

FRANCHISE TAX BOARD, Petitioner, v. THE SUPERIOR COURT OF SAN FRANCISCO COUNTY, Respondent; QUELLOS GROUP, LLC, Real Party in Interest. FRANCHISE TAX BOARD, Petitioner, v. THE SUPERIOR COURT OF SAN FRANCISCO COUNTY, Respondent; QUELLOS FINANCIAL ADVISORS, LLC, Real Party in Interest.

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

November 20, 2013.

Attorney(s) appearing for the Case

Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, Joyce E. Hee and Anne Michelle Burr , Deputy Attorneys General, for Petitioner.

No appearance for Respondent.

Steptoe & Johnson, Matthew D. Lerner and Amanda Pedvin Varma for Real Parties in Interest.

OPINION

RICHMAN, J. —

The Franchise Tax Board (FTB or the Board) sought penalties against real parties in interest Quellos Group, LLC, and Quellos Financial Advisors, LLC (collectively Quellos), for allegedly promoting an abusive tax shelter to a California taxpayer in 2001. Respondent Superior Court of San Francisco ruled for Quellos, and the Board seeks review of a single issue...

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