(Download) "Fox v. Abrams" by Second Appellate District, Division Five Court of Appeal of California * eBook 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.