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Harb v. Franchise Tax Bd.

Harb v. Franchise Tax Bd.
07:30:2007



Harb v. Franchise Tax Bd.



Filed 5/10/07 Harb v. Franchise Tax Bd. CA1/4



NOT TO BE PUBLISHED IN OFFICIAL REPORTS



California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.



IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA



FIRST APPELLATE DISTRICT



DIVISION FOUR



JOSEPH HARB, TRUSTEE et al.,



Plaintiffs and Appellants,



v.



FRANCHISE TAX BOARD,



Defendant and Respondent.



A109715, A110668



(City & County of San Francisco



Super. Ct. No. 302520)



THE COURT:



The petition for rehearing filed by appellants on April 26, 2007, is denied.



The opinion filed herein on April 11, 2007, is ordered modified at page 4 to delete the first sentence in the first paragraph and to substitute therefor the following: The Markens argue that the trial court erred in determining that the gain they realized from their sale of BICO stock was taxable as wages.



There is no change in the judgment.



DATED: Ruvolo, P. J.



Publication Courtesy of San Diego County Legal Resource Directory.



Analysis and review provided by San Diego County Property line attorney.





Description A modification decision.
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