Franchise Tax

Useful Rulings on Franchise Tax

Recent Rulings on Franchise Tax

MASSIS DANIELIAN VS RICHARD DENOGEAN, ET AL.

Franchise Tax Bd. (2016) 1 Cal. App. 5th 247, 257.) California has long interpreted its definition of “cause of action” to be based upon the primary right theory. (Id.) The primary right theory provides that a “cause of action” is comprised of a “primary right” of the plaintiff, a corresponding “primary duty” of the defendant, and a wrongful act by the defendant consisting of a breach of that duty. (Mycogen Corp. v. Monsanto Co. (2002) 28 Cal. 4th 888, 904.)

  • Hearing

  • Type

    Personal Injury/ Tort

  • Sub Type

    other

CONS. OF GEORGE SZENTIRMAI

File a verified declaration to show that notice of administration was given to the Franchise Tax Board. PrC § 9202(c)(1) 6. File Waivers of accounting by Nicholas Dey and Kiron Dey or Accounting that complies with PrC § 1060 et seq. 7. File a verified declaration to include a specific list of assets on hand for distribution, including value of assets on for distribution, description of each bond (with CUSIP numbers), and value of each promissory note. 8.

  • Hearing

  • Judge

    Fenstermacher

  • County

    Contra Costa County, CA

U.S. BANK NATIONAL ASSOCIATION AS TRUSTEE FOR THE REGISTERED HOLDERS OF ML-CFC COMMERCIAL MORTGAGE TRUST 2006-4 COMMERCIAL MORTGAGE PASS-THROUGH CERTIFICATES SERIES 2006-4 VS. 1025 PROPECT LIMITED PARTNERSHIP [EFILE]

On November 17, 2020, Plaintiff Takahiro, Inc. filed a declaration with an attached Entity Status Letter from the Franchise Tax Board dated November 17, 2020, indicating Takahiro, Inc. is an entity in good standing with the Franchise Tax Board. (Declaration of Kennan Kaeder, at Ex. A.) Defendants shall file and serve their answer by November 30, 2020. Within seven days of Plaintiff's receipt of the Certificate of Revivor, Plaintiff shall serve a copy on Defendants.

  • Hearing

  • Type

    Real Property

  • Sub Type

    other

THE EPHRAIM & HILDA FEY FAMILY L.P. VS GREG GALLETLY ET AL

Judgment Debtor also points out that Judgment Creditor’s opposition to the motion states the following: “Records subpoenas were previously issued and served upon third parties (PNC Bank, Santa Barbara Tax Collector, Los Angeles County Tax Collector, Commonwealth Land Title Company, California Secretary of State, California Franchise Tax Board and Nationstar Mortgage) calling for production of records earlier this year. Those subpoenas have been responded to by the third parties.

  • Hearing

  • Type

    Real Property

  • Sub Type

    Quiet Title

GREG BISEL VS EFD USA, INC., A CALIFORNIA CORPORATION, ET AL.

Franchise Tax Bd. (2015) 237 Cal.App.4th 193, 214.) In their moving papers, Defendants address Plaintiff’s agency theory generally. Defendants argue that Plaintiff cannot establish that Ruiz was acting as their agent because Ruiz is an employee of EFD USA Mexico and because Defendants were unaware of Ruiz’s recording of the phone call. Notably, Defendants do not squarely address Plaintiff’s ostensible agency theory.

  • Hearing

  • Type

    Personal Injury/ Tort

  • Sub Type

    other

GEORGE PEREZ VS CHANNEL AUTO SERVICES LP ET AL

Franchise Tax Bd., 38 Cal.4th 897, 912 (2006) [citation omitted]. However, the court will not take notice of official acts or records that “are not signed, dated, executed or certified.” Jordan v. Superstar Sandcars, 182 Cal.App.4th 1416, 1421 n2 (2010). At most, Exhibits 2 and 3 appear to be simply recording the information contained in Exhibit 1. They do not add anything substantive. The court will not take judicial notice of the contents of Exhibits 2 and 3.

  • Hearing

  • Judge Donna Geck
  • County

    Santa Barbara County, CA

AARON VAIL ET AL VS CALIFORNIA COACH TOWING INC

Franchise Tax Bd. (2006) 38 Cal.4th 897, 912.) 1.

  • Hearing

  • Type

    Employment

  • Sub Type

    Other Employment

IN THE MATTER OF KATHRYN SUE YATES

This petition was continued several times from 2/19/20 to resolve a potential tax liability owed to the Franchise Tax Board ("FTB"). On 2/20/20, the FTB filed a creditor's claim for $5,520.42 and a request for special notice. On 9/25/20, the FTB filed an amended claim for $5,744.33. What is the status of the claim? As of 11/2/20, no notice of this continued hearing date has been filed by Petitioner. Subject to notice and a resolution of the FTB's claim, a final account is waived.

  • Hearing

JEFFREY BARR VS ACTION SALES & METAL CO INC ET AL

Franchise Tax Bd. (2006) 38 Cal.4th 897, 912.) Here, judicial notice of the legal effect of the contents of Plaintiff’s notice fo the LWDA is appropriate, as the Court is not accepting the truth of the matters stated therein, but only considering the matters of which Plaintiff gave notice to the LWDA. Accordingly, the request for judicial notice is GRANTED. Discussion Defendants Action Sales & Metal Co., Inc. and Bruce Falk demur to the Second Amended Complaint on the following grounds. 1.

  • Hearing

  • Type

    Employment

  • Sub Type

    Other Employment

TIAA, FSC VS JAMES LASOTA, ET AL.

PLAINTIFF’S REQUEST FOR ENTRY OF DEFAULT JUDGMENT BACKGROUND: On April 9, 2019, Plaintiff TIAA, FSC dba Everbank commenced this action against James Lasota and California State Franchise Tax Board for (1) equitable subrogation; (2) declaratory relief; and (3) preliminary and permanent injunctive relief.

  • Hearing

  • Type

    Real Property

  • Sub Type

    other

U.S. BANK TRUST VS. MARIAM SHASHIKYAN, ET AL

U.S. BANK TRUST, N.A. V. SHASHIKYAN, ET AL. MOtion to tax costs Date of Hearing: November 9, 2020 Trial Date: N/A Department: W Case No.: LC106464 Moving Party: Plaintiff U.S. Bank Trust, N.A., as Trustee for LSF9 Master Participation Trust Responding Party: Defendants Lan Tran, Bassam Mustafa, Ahlam Mustafa, and Nabil Abudayeh ...

  • Hearing

  • Type

    Real Property

  • Sub Type

    other

REVIEW RE: STATUS OF ATTORNEY FEES REQUEST (SET BY D15).

Verified declaration by petitioner to show that notice of administration was given to the Franchise Tax Board. PrC § 9202(c)(1) 4. Identification of and waivers of accounting from presumptive contingent remainder beneficiaries of the trust. The Trustee has a fiduciary duty to protect their interests, and cannot use his/her fiduciary position to relieve her/himself of the obligation to provide an accounting in this proceeding. Trustee and personal representative are the same person. 5.

  • Hearing

  • Judge

    Fenstermacher

  • County

    Contra Costa County, CA

GUNNLAUGER PETUR ERLENDSSON VS DAVID GLASSER ET AL

However, the same evidence demonstrates that David’s income is being garnished by the Franchise Tax Board and that the IRS is trying to liquidate all his properties. This is hardly a picture of robust financial health.

  • Hearing

ZHIKUI JIANG, ET AL. VS PURE LOGIC ESCROW, INC.

Escrow Defendant obtained written permission and consent from Plaintiffs to use the current sale proceeds of the Second Escrow to pay the necessary IRS tax and Franchise Tax Board withholdings due from the sale of Property 1. (Brennan Decl. ¶ 5, Ex. C.) In opposition, Plaintiffs contend that the exhibits were prepared in English, and never translated or explained to Plaintiffs. However, Plaintiffs fail to cite any legal authority a translation was required.

  • Hearing

  • Type

    Personal Injury/ Tort

  • Sub Type

    other

  • Judge

    Lori Ann Fournier or Olivia Rosales

  • County

    Los Angeles County, CA

EDDIE WASHINGTON VS LOS ANGELES COUNTY, ET AL.

Franchise Tax Bd. (2004) 124 Cal.App.4th 367, 383). Another administrative exhaustion process applies to FEHA claims. The County concedes that Plaintiff complied with the FEHA administrative exhaustion process (at least in part) by filing a claim with DFEH on January 10, 2019. (See Dem. at 19.) The GCA required Plaintiff to file a government claim within six months of the accrual of his whistleblower claim. (Gov. Code § 911.2(a).)

  • Hearing

  • Type

    Employment

  • Sub Type

    Other Employment

ROBERT MECAY ET AL VS SAFECO INSURANCE COMPANY OF AMERICA ET AL

This section provided in part that, except in tax enforcement proceedings, ‘… it is a misdemeanor for the Franchise Tax Board, any deputy, agent, clerk, or other officer or employee, to disclose in any manner information as to the amount of income or any particulars set forth or disclosed in any report or return required under this part.’ (Although § 19282 has since been amended, the language of the present statute is substantially the same.)

  • Hearing

  • Judge Donna Geck
  • County

    Santa Barbara County, CA

THE MORTGAGE LAW FIRM, PLC VS ALL CLAIMANTS TO SURPLUS PROCEEDS AFTER THE TRUSTEE'S SALE OF THE REAL PROPERTY

At the hearing on September 25, 2020, the court considered the further declarations and briefs that had been submitted and ruled that surplus funds in the sum of $52,900.28, plus interest in the sum of $4,046.00, were to be distributed to the State of California Franchise Tax Board, for a total distribution of $56,946.28 to the Franchise Tax Board on its claim.

  • Hearing

  • Type

    Other

  • Sub Type

    Intellectual Property

RE: 1ST ACCT & RPT OF TEMP TRUSTEE, PET’N FOR ITS SETTLEMENT, SUSPENDED TRUSTEE,

Verified declaration by petitioner to show that notice of administration was given to the Franchise Tax Board. PrC § 9202(c)(1) 5. Declaration to state when action under IAEA (with Notice of Proposed Action) was taken, when and to whom notice was given, whether notice was waived by anyone and whether any objections were received. CRC § 7.250 6. Identification of and waivers of accounting from presumptive contingent remainder beneficiaries of the trust.

  • Hearing

  • Judge

    George

  • County

    Contra Costa County, CA

GRAB VS THE CALIFORNIA FRANCHISE TAX BOARD

Grab's demurrer to the answer of defendant California Franchise Tax Board ("FTB") is overruled. Plaintiff is seeking recovery of less than $25,000. In limited civil actions, such as this, special demurrers are not allowed. (Code Civ. Proc.§ 92, subd. (c).) A demurrer to an answer on grounds that it is uncertain is a special demurrer. (Johnson v. Mead (1987) 191 Cal.App.3d 156, 160.)

  • Hearing

  • Type

    Business

  • Sub Type

    Intellectual Property

PB COMPANIES, LLC V. TAYLOR JUDKINS, ET AL.

Defendants argue that since the execution of the Agreement, Plaintiff has been suspended by the State of California Franchise Tax Board and is no longer a legal entity. (Raftery Decl., Ex. B.) Despite this, Defendants allege that Plaintiff improperly filed this action in the wrong forum and the wrong county, and therefore must be ordered to comply with the ADR provisions in the Agreement and proceed to mediation and/or arbitration in Bakersfield rather than litigate in this Court.

  • Hearing

MICHAEL LE VS ALAIN MONTOYA ARBOLEDA, ET AL.

(“UCT”) has been suspended by the California Secretary of State for nonpayment of franchise tax and thus is not permitted to defend itself in this action. (Palm Valley Homeowners Ass'n, Inc. v. Design MTC (2000) 85 Cal.App.4th 553, 556.) UCT’s insurer A-One Commercial Insurance Risk Retention Group, Inc. (“A-One”) seeks to intervene in this action in order to protect its own interests.

  • Hearing

U.S. BANK NATIONAL ASSOCIATION AS TRUSTEE FOR THE REGISTERED HOLDERS OF ML-CFC COMMERCIAL MORTGAGE TRUST 2006-4 COMMERCIAL MORTGAGE PASS-THROUGH CERTIFICATES SERIES 2006-4 VS. 1025 PROPECT LIMITED PARTNERSHIP [EFILE]

s status as a corporate entity has been forfeited by the California Franchise Tax Board. As such, it does not have the legal capacity to sue. (Friends of Shingle Springs Interchange, Inc. v. County of El Dorado (2011) 200 Cal.App.4th 1470, 1486;(Timberline, Inc. v. Jaisinghani (1997) 54 Cal.App.4th 1361, 1368; see also City of San Diego v. San Diegans for Open Government (2016) 3 Cal.App.5th 568, 578, as modified on denial of reh'g (Oct. 17, 2016))

  • Hearing

  • Type

    Real Property

  • Sub Type

    other

MICHAEL LE VS ALAIN MONTOYA ARBOLEDA, ET AL.

(“UCT”) has been suspended by the California Secretary of State for nonpayment of franchise tax and thus is not permitted to defend itself in this action. (Palm Valley Homeowners Ass'n, Inc. v. Design MTC (2000) 85 Cal.App.4th 553, 556.) UCT’s insurer A-One Commercial Insurance Risk Retention Group, Inc. (“A-One”) seeks to intervene in this action in order to protect its own interests.

  • Hearing

U.S. BANK NATIONAL ASSOCIATION AS TRUSTEE FOR THE REGISTERED HOLDERS OF ML-CFC COMMERCIAL MORTGAGE TRUST 2006-4 COMMERCIAL MORTGAGE PASS-THROUGH CERTIFICATES SERIES 2006-4 VS. 1025 PROPECT LIMITED PARTNERSHIP [EFILE]

s status as a corporate entity has been forfeited by the California Franchise Tax Board. As such, it does not have the legal capacity to sue. (Friends of Shingle Springs Interchange, Inc. v. County of El Dorado (2011) 200 Cal.App.4th 1470, 1486;(Timberline, Inc. v. Jaisinghani (1997) 54 Cal.App.4th 1361, 1368; see also City of San Diego v. San Diegans for Open Government (2016) 3 Cal.App.5th 568, 578, as modified on denial of reh'g (Oct. 17, 2016))

  • Hearing

  • Type

    Real Property

  • Sub Type

    other

U.S. BANK NATIONAL ASSOCIATION AS TRUSTEE FOR THE REGISTERED HOLDERS OF ML-CFC COMMERCIAL MORTGAGE TRUST 2006-4 COMMERCIAL MORTGAGE PASS-THROUGH CERTIFICATES SERIES 2006-4 VS. 1025 PROPECT LIMITED PARTNERSHIP [EFILE]

s status as a corporate entity has been forfeited by the California Franchise Tax Board. As such, it does not have the legal capacity to sue. (Friends of Shingle Springs Interchange, Inc. v. County of El Dorado (2011) 200 Cal.App.4th 1470, 1486;(Timberline, Inc. v. Jaisinghani (1997) 54 Cal.App.4th 1361, 1368; see also City of San Diego v. San Diegans for Open Government (2016) 3 Cal.App.5th 568, 578, as modified on denial of reh'g (Oct. 17, 2016))

  • Hearing

  • Type

    Real Property

  • Sub Type

    other

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