RETIREMENT HOME v.
FRANCHISE TAX BOARD
Filed 7/15/10
IN
THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
FIRST
APPELLATE DISTRICT
DIVISION
FOUR
RIVER
GARDEN RETIREMENT HOME,
Plaintiff and Appellant,
v.
FRANCHISE
TAX BOARD,
Defendant and Respondent.
A123316
(San
Francisco City
and County
Super. Ct.
No. CGC07-467783)
Story continued from part I…..
2.
Post-Carlton
Although
the context in which retroactivity
arises in this case differs from that of
of an administrative remedy to cure the discriminatory impact of a statute as
opposed to enactment of tax legislation to close a loophole--the retroactive
application of the remedy or the legislation both touch on due process
concerns. Our particular focus lies in
determining whether the retroactive period here was sufficiently â€
| Description | Court affirm the judgment (1) dismissing River Garden's cause of action for a refund of taxes based on the section 24402 dividends received deduction, following the sustaining of the FTB's demurrer without leave to amend; and (2) granting summary judgment in favor of the FTB on River Garden's cause of action for refund of the amnesty penalties. |
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