Nationwide Trans v. Cal. Unemployment Insurance Appeals Bd. CA3

Filed 8/26/24 Nationwide Trans v. Cal. Unemployment Insurance Appeals Bd. CA3

NOT TO BE PUBLISHED

California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

THIRD APPELLATE DISTRICT

(Sacramento) ----

NATIONWIDE TRANS, INC., C098435

Plaintiff and Appellant, (Super. Ct. No. 34-2021- 80003667-CU-WM-GDS) v.

CALIFORNIA UNEMPLOYMENT INSURANCE

APPEALS BOARD et al.,

Defendants and Respondents.

Nationwide Trans., Inc. (Nationwide), sought a writ of mandate ordering the California Unemployment Insurance Appeals Board (the Appeals Board) to set aside its decision upholding a large tax assessment levied against it by the Employment Development Department (EDD). The Appeals Board and EDD demurred, and the trial court sustained the demurrer without leave to amend on two grounds: (1)…