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PEOPLE v. WESTOAKS INVESTMENT Part II

PEOPLE v. WESTOAKS INVESTMENT Part II
06:14:2006

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PEOPLE v








PEOPLE v. WESTOAKS INVESTMENT



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Filed
5/23/06>>



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style='mso-bidi-font-weight:normal'> style='font-size:13.0pt;color:black'>CERTIFIED FOR PARTIAL PUBLICATION style='mso-footnote-id:ftn1' href="#_ftn1" name="_ftnref1" title=""> class=MsoFootnoteReference>*>>



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style='font-size:13.0pt'>IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA>>



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style='font-size:13.0pt'>SECOND APPELLATE DISTRICT>>



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style='font-size:13.0pt'>DIVISION THREE>>



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THE PEOPLE ex rel.
WAYNE STRUMPFER, as

Commissioner of Corporations, etc.,>>


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            Plaintiff,>>


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            v.>>


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WESTOAKS INVESTMENT #27 et
al.,>>


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style='mso-tab-count:1'>            Defendants and Respondents.>>


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LAWRENCE L. MATHENEY, as

County Treasurer-Tax Collector, etc., et. al.,



            Objectors and Appellants.>>


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            B178628>>


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            (Los Angeles County>>


            Super. Ct. No. C 756611)>>


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style='mso-tab-count:1'>            APPEAL from an order of the href="http://www.mcmillanlaw.us/">Superior Court of Los Angeles County,
Mary Ann Murphy, Judge. 
Reversed and remanded with directions.>>



style='font-size:13.0pt'>            Noel
A. Klebaum, County Counsel, and John E. Polich, Assistant County Counsel, for Objectors
and Appellants.>>



style='mso-tab-count:1'>            Richard Weissman for Defendant and
Respondent Westoaks Investment #27.>>



style='mso-tab-count:1'>            Law Offices of Roger L. Stanard and
Roger L. Stanard for Defendants and Respondents Westoaks Investment #58 and
Joint Venture 58.>>



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Story
Continued from Part I ………>>



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Westoaks Investment #58 is correct when it asserts
that the legislative history on the addition of subdivision (c) to section
4985.2 is â€





Description A decision regarding giveing the auditor or tax collector discretion to deny cancellation of penalties if and when the taxpayer's proof has established the factual predicates set out in subdivisions (a) and (b).
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