Opinion

Horack v. Franchise Tax Board

18 Cal. App. 3d 363
95 Cal. Rptr. 717
1971 Cal. App. LEXIS 1390

Court: California Court of Appeal
Filed: Jun 23, 1971
Status: Published
Author: Tamura
On the bench: Gardner, Tamura
Cited by: 16 cases

The opinion

TAMURA, J .

I concur in the judgment of reversal on the ground the use of mandate to recover taxes allegedly illegally assessed or collected is proscribed by article XIII, section 15, of the Constitution and section 19081 of the Revenue and Taxation Code.

Respondents’ petition for a hearing by the Supreme Court was denied August 18, 1971.

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