[Download] "Fox v. Abrams" by Second Appellate District, Division Five Court of Appeal of California * Book PDF Kindle ePub Free

eBook details

Title: Fox v. Abrams
Author : Second Appellate District, Division Five Court of Appeal of California
Release Date : January 14, 1985
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 60 KB

Description

Plaintiff instituted an action for refund of taxes which he claimed were illegally assessed and collected by the Employment Development Department (department) as unemployment insurance contributions for 1976. Defendant moved for summary judgment on the ground that plaintiffs failure to exhaust administrative remedies deprived the trial court of jurisdiction over the action. The trial court granted the motion and entered judgment accordingly. Plaintiff appeals. We shall affirm the judgment, holding that plaintiffs failure to exhaust administrative remedies is established beyond reasonable dispute and that such failure constitutes a fatal departure from the procedure governing an action for refund of taxes to which no extra statutory exceptions apply.