Ordlock v. Franchise Tax Bd. 7/28/04 CA2/1

State: California

Court: 1st District Court of Appeal 1st District Court of Appeal

Docket No: B169465

Case Date: 07/28/2004

Preview:Filed 7/28/04

CERTIFIED FOR PUBLICATION

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION ONE BAYARD M. ORDLOCK et al., Plaintiffs and Appellants, v. FRANCHISE TAX BOARD, Defendant and Respondent. B169465 (Los Angeles County Super. Ct. No. BC278386)

APPEAL from a judgment of the Superior Court of Los Angeles County. Lee Smalley Edmon, Judge. Reversed with directions. Bingham McCutchen and Clayton J. Vreeland for Plaintiffs and Appellants. Bill Lockyer, Attorney General, W. Dean Freeman, Lead Supervising Deputy Attorney General, and Michael R. Weiss, Deputy Attorney General, for Defendant and Respondent. _____

Plaintiffs Bayard M. Ordlock and Lois S. Ordlock (Taxpayers) appeal from a summary judgment in favor of defendant Franchise Tax Board (FTB) on their complaint for a refund of personal income taxes for the 1983 tax year. In 1998, about 14 years after May 1984 when Taxpayers filed their 1983 return, FTB noticed a proposed assessment of $12,350 in taxes and over $35,000 in interest, based upon Internal Revenue Service (IRS) reports in 1994 and 1996 for income tax examination changes for Taxpayers' 1983 federal tax return. Taxpayers contend that the 1998 notice of the proposed deficiency assessment was barred by the four-year statute of limitations (former Rev. & Tax. Code,

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