Abtahi v. Los AngelesCounty Tax Collector
Appellant Khosrow Abtahi appeals from a judgment of dismissal, entered after the trial court sustained the general demurrer of the Los Angeles County Tax Collector to his second amended complaint (SAC) without leave to amend. He contends the trial court erred in finding that the SAC failed to state a cause of action, and that the court erred in considering evidence improperly included in respondents papers in support of the demurrer. We conclude, without regard to extraneous facts, that the SAC failed to state a cause of action. Further, as appellant has not shown that the SAC could be amended to state a cause of action, Court affirm the judgment of dismissal.
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