Court Opinion

ID: 9574906
Source: CourtListenerOpinion
Date Created: 2023-08-21 21:09:29.908414+00
Date Added: 2024-06-11T12:47:24.355635
License: Public Domain

SCHAUER, J.
I dissent. It is my view that the provisions of the Revenue and Taxation Code clearly evidence an intent by the Legislature to deal fairly with taxpayers by providing for a refund in the event of just such a contingency as arose in this case. It further appears to me that the result set forth in the majority opinion is unjust to the taxpayer, and has been reached by strained and unrealistic interpretation of the statutes involved.
For a more detailed analysis and discussion of the points involved, I refer to the unanimous opinion of the District Court of Appeal, Second Appellate District, Division Three, prepared for that court by Mr. Justice Vallée (reported in 203 P.2d 91), which I adopt as a' part of this dissent.
Shenk, J., concurred.