Demurrer in 24CV01355| Trellis.Law

On March 08, 2024 a Motion,Ex Parte was filed involving a dispute between and in the District Court of Santa Barbara County.

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1 MARSHALL R. COLE (SBN 266907)
KYLE R. BESA (SBN 348468)
2 NEMECEK & COLE
A Professional Corporation
3 16255 Ventura Boulevard, Suite 300 Encino,
California 91436-2300
4 Tel: (818) 788-9500 / Fax: (818) 501-0328
Attorneys for Defendants Howard R.
5 Hudson and Howard Hudson & Co.

8 SUPERIOR COURT OF THE STATE OF CALIFORNIA
16255 VENTURA BOULEVARD, SUITE 300, ENCINO, CALIFORNIA 91436-2300

9 FOR THE COUNTY OF SANTA BARBARA

10 ANACAPA DIVISION
TELEPHONE (818) 788-9500 FACSIMILE (818) 501-0328

11
NEMECEK & COLE
A PROFESSIONAL CORPORATION

12 MARK B. KARPELES, as Trustee of the Case No.: 24CV01355
Karpeles Administrative Trust and Special Assigned to Hon. Colleen K. Sterne, Dept. 5
13 Administrator of the Estate of David Karpeles
and Marsha Karpeles, Date: June 24, 2024
14 Time: 10:00 a.m.
Plaintiff, Dept.: 5
15
v. REQUEST FOR JUDICIAL NOTICE IN
16 SUPPORT OF DEFENDANTS HOWARD
HOWARD R. HUDSON, an individual; R. HUDSON AND HOWARD HUDSON &
17 HOWARD HUDSON & CO., and DOES 1 to 10,
inclusive, CO.’S DEMURRER TO PLAINTIFF’S
18 COMPLAINT
Defendants.
19 [Filed Concurrently with Moving
Defendants’ Notice of Demurrer and
20 Demurrer, etc.; Notice of Motion and Motion
to Strike, etc.]
21
Complaint filed: March 3, 2024
22

23
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1
REQUEST FOR JUDICIAL NOTICE IN SUPPORT OF
DEFENDANTS’ DEMURRER TO PLAINTIFF’S COMPLAINT
4148201.1 / 2973.004
1 TO PLAINTIFFS AND THEIR COUNSEL OF RECORD:

2 PLEASE TAKE NOTICE that Defendants Howard R. Hudson and Howard Hudson & Co.

3 (collectively, “Defendants”), pursuant to Evid. Code §452(a) and 453, will and hereby do request

4 that the court take judicial notice of the following statutory laws of the State of California in support

5 of their Demurrer to Plaintiff’s Complaint.

6 1. California Revenue & Tax Code § 19033(a), a true and correct copy of which is

7 attached hereto as Exhibit 1.

8 2. California Revenue & Tax Code § 19034(a), a true and correct copy of which is
16255 VENTURA BOULEVARD, SUITE 300, ENCINO, CALIFORNIA 91436-2300

9 attached hereto as Exhibit 2.
10 3. California Revenue & Tax Code § 19041(a), a true and correct copy of which is
TELEPHONE (818) 788-9500 FACSIMILE (818) 501-0328

11 attached hereto as Exhibit 3.
NEMECEK & COLE
A PROFESSIONAL CORPORATION

12 2. California Revenue & Tax Code § 19042, a true and correct copy of which is attached

13 hereto as Exhibit 4.

15 NEMECEK & COLE

16
DATED: April 24, 2024 By:
17 MARSHALL R. COLE
KYLE R. BESA
18 Attorneys for
Defendants Howard R.
19 Hudson and Howard
Hudson & Co.
20
21

26
27

28
2
REQUEST FOR JUDICIAL NOTICE IN SUPPORT OF
DEFENDANTS’ DEMURRER TO PLAINTIFF’S COMPLAINT
4148201.1 / 2973.004
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Code: Select Code Section: 19033 Search

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REVENUE AND TAXATION CODE - RTC
DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802] ( Part 10.2 added by Stats.
1993, Ch. 31, Sec. 26. )

CHAPTER 4. Payments and Assessments [19001 - 19195] ( Chapter 4 added by Stats. 1993, Ch. 31, Sec. 26. )

ARTICLE 3. Deficiency Assessments [19031 - 19067] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

19033. (a) If the Franchise Tax Board determines that the tax disclosed by the taxpayer on an original or amended
return, including an amended return reporting federal adjustments pursuant to Section 18622, is less than the tax
disclosed by its examination, it shall mail notice to the taxpayer of the deficiency proposed to be assessed. In no
case shall the determination of the deficiency be arbitrary or without foundation.
(b) (1) Except as provided in paragraph (2), the Franchise Tax Board, in connection with the determination
described in subdivision (a), shall examine the original or amended return or related electronically stored return
data.

(2) If the return or return data described in paragraph (1) has been destroyed or cannot be located after
reasonable effort, the Franchise Tax Board shall request the taxpayer to provide a paper or electronic copy of the
return. If the taxpayer fails to provide a copy within 30 days, which may be extended an additional 30 days for
reasonable cause, from the date of the request, paragraph (1) shall not apply.

(c) As used in this section, “electronically stored return data” means an electronic record of line items from an
original or amended return and accompanying schedules that is routinely created as a return is processed.
(d) The amendments to this section made by Chapter 414 of the Statutes of 2000 shall apply to notices of
deficiencies proposed to be assessed issued on or after January 1, 2001.
(e) The notice described in subdivision (a) shall be mailed in a manner that includes a postmark. For purposes of
this subdivision, postmark means a postal marking made on a letter, package, or postcard indicating the date on
which the item is delivered to the United States Postal Service.

(f) The amendments made to this section by the act adding this subdivision shall apply to notices of deficiencies
proposed to be assessed issued on or after January 1, 2008.
(Amended by Stats. 2007, Ch. 281, Sec. 1. Effective January 1, 2008.)

EXHIBIT 1
Page 3
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Code: Select Code Section: 19034 Search

CHAPTER 4. Payments and Assessments [19001 - 19195] ( Chapter 4 added by Stats. 1993, Ch. 31, Sec. 26. )

ARTICLE 3. Deficiency Assessments [19031 - 19067] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

19034. (a) Each notice shall set forth the reasons for the proposed deficiency assessment and the computation
thereof.
(b) Each notice shall include the date determined by the Franchise Tax Board as the last day on which the taxpayer
may file a written protest pursuant to Section 19041. Failure to include this date shall not invalidate a notice that is
otherwise valid.

(c) The amendments made by the act adding this subdivision shall apply to any notice mailed after December 31,
1999.
(Amended by Stats. 1999, Ch. 931, Sec. 10. Effective October 10, 1999.)

EXHIBIT 2
Page 4
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Code: Select Code Section: 19034 Search

CHAPTER 4. Payments and Assessments [19001 - 19195] ( Chapter 4 added by Stats. 1993, Ch. 31, Sec. 26. )

ARTICLE 3. Deficiency Assessments [19031 - 19067] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

19041. (a) Within 60 days after the mailing of each notice of proposed deficiency assessment the taxpayer may file
with the Franchise Tax Board a written protest against the proposed deficiency assessment, specifying in the
protest the grounds upon which it is based.
(b) Any protest filed with the Franchise Tax Board on or before the last date specified for filing that protest by the
Franchise Tax Board in the notice of proposed deficiency assessment (according to Section 19034) shall be treated
as timely filed.

(c) The amendments made by the act adding this subdivision shall apply to any notice mailed after December 31,
1999.
(Amended by Stats. 1999, Ch. 931, Sec. 11. Effective October 10, 1999.)

EXHIBIT 3
Page 5
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Code: Select Code Section: 19034 Search

CHAPTER 4. Payments and Assessments [19001 - 19195] ( Chapter 4 added by Stats. 1993, Ch. 31, Sec. 26. )

ARTICLE 3. Deficiency Assessments [[19031 - 19067] ( Article 3 added by Stats. 1993, Ch. 31, Sec. 26. )

19042. If no protest is filed, the amount of the proposed deficiency a
assessment
ssessment becomes final upon the expiration off
the 60-day period provided in Section 19041.
(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)

EXHIBIT 4
Page 6
1 PROOF OF SERVICE

2 STATE OF CALIFORNIA, COUNTY OF LOS ANGELES
3 I am employed in the County of Los Angeles, State of California. I am over the age of 18 and not
a party to the within action. My business address is 16255 Ventura Boulevard, Suite 300, Encino,
4 CA 91436-2300.
5 On April 24, 2024, I served the foregoing document described as: REQUEST FOR JUDICIAL
NOTICE IN SUPPORT OF DEFENDANTS HOWARD R. HUDSON AND HOWARD
6 HUDSON & CO.’S DEMURRER TO PLAINTIFF’S COMPLAINT, upon the interested
parties in this action as follows:
7
Attorneys for Plaintiff Jason W. Wansor Via Electronic Service
8 MARK B. KARPELES, R. Scott Mullen
as Trustee Rogers, Sheffield & Campell, LLP jason@rogerssheffield.com
16255 VENTURA BOULEVARD, SUITE 300, ENCINO, CALIFORNIA 91436-2300

9
427 East Carrillo Street smullen@rogerssheffield.com
10 Santa Barbara, CA 93101
t. 805.963.9721 / f. 805.966.3715
TELEPHONE (818) 788-9500 FACSIMILE (818) 501-0328

11
 BY U.S. MAIL: I served the foregoing document upon the interested partes in this action
NEMECEK & COLE
A PROFESSIONAL CORPORATION

12 in sealed envelopes addressed as listed. I am “readily familiar” with the firm’s practice of
collection and processing correspondence for mailing. Under that practice, it would be
13 deposited with U.S. postal service on that same day with postage thereon fully prepaid at
Encino, California in the ordinary course of business. I am aware that on motion of the
14 party served, service is presumed invalid if postal cancellation date or postage meter date is
more than one day after day of deposit for mailing contained in affidavit.
15  BY OVERNIGHT DELIVERY: I deposited this document in the box or other facility
located at 16255 Ventura Boulevard, Suite 300, Encino, CA 91436-2300 regularly
16 maintained by General Logistics Systems, in an envelope designated by General Logistics
Systems with delivery fees paid or provided for, addressed to the persons on whom it is to
17 be served, for guaranteed next day delivery.
 BY ELECTRONIC MAIL [to individual person(s)]: By electronically transmitting the
18 document(s) listed above to the e-mail address(es) of the person(s) set forth on the attached
service list from the e-mail address ghenderson@nemecek-cole.com To my knowledge,
19 the transmission was reported as completed and without error. See, California Rules of
Court, Rule 2.251.
20  BY ELECTRONIC FILING AND SERVICE: I caused the document(s) listed above to
be filed and served via the Court’s Electronic Filing System through an approved third-
21 party vendor, and such document(s) were electronically served on the addressee(s) at the
email addresses noted above.
22  BY FACSIMILE MACHINE: I caused the foregoing document to be served by
facsimile transmission to each of the interested parties at the facsimile machine telecopy
23 number shown above.
 BY PERSONAL SERVICE: I caused the delivery of such envelope by hand to the
24 offices of the addressee.

25 I declare under penalty of perjury under the laws of the State of California that the above is true
and correct. Executed on April 24, 2024, at Encino, California.
26
27 GINA HENDERSON
28
3
REQUEST FOR JUDICIAL NOTICE IN SUPPORT OF
DEFENDANTS’ DEMURRER TO PLAINTIFF’S COMPLAINT
4148201.1 / 2973.004

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Motion,Ex Parte: 24CV01355

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