# Horack v. Franchise Tax Board

> California Court of Appeal · June 23, 1971 · 18 Cal. App. 3d 363

URL: https://www.frixlaw.com/law-library/cases/9720744

## Case

- **Full name:** DAVID MICHAEL HORACK Et Al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant
- **Court:** California Court of Appeal
- **Decided:** June 23, 1971
- **Citations:** 18 Cal. App. 3d 363; 95 Cal. Rptr. 717; 1971 Cal. App. LEXIS 1390
- **Precedential status:** Published
- **Opinion:** Concurrence by Tamura
- **Judges:** Gardner, Tamura
- **Cited by:** 16 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9720744

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9720744. Public record. Not legal advice.