David Dung Le, M.D., Inc. - Page 9

                                        - 9 -                                         

         payment of taxes."  Boyle v. Lakeview Creamery Co., 68 P.2d 968,             
         969-970 (Cal. 1937); see Peacock Hill Association v. Peacock                 
         Lagoon Constr. Co., 503 P.2d 285, 286 (Cal. 1972); see also                  
         Benton v. County of Napa, 226 Cal. App. 3d 1485, 1490 (1991)                 
         (“The purpose of the suspension of corporate power is to induce              
         the payment of taxes.”).                                                     
              We have in the record a certificate from the California                 
         secretary of state attesting that petitioner’s powers, rights,               
         and privileges were suspended on April 1, 1991, and that they                
         continued to be suspended as of February 15, 2000.  Petitioner               
         does not dispute that the certificate means what it says but                 
         argues that its suspension should be given no effect because, it             
         claims, the suspension was “improper” either ab initio or at                 
         least beginning in 1993.  Petitioner asserts that the suspension             
         was improper at the start because, it claims, it never received              
         the notice required under Cal. Rev. & Tax. Code sec. 23302(a)                
         (West 1992).  Petitioner claims that it first learned of its                 
         suspension on February 22, 2000, from respondent’s counsel.                  
         Alternatively, petitioner asserts, its suspension became improper            
         in 1993.  In support of this assertion, petitioner tendered to               
         the Court as an exhibit a statement (the Statement) from the                 
         Board to petitioner indicating that petitioner’s income tax                  
         account for its tax year ended December 31, 1993, had a credit               
         balance from April 15, 1993, through November 14, 1995.  The                 

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011