Aronoff v. Franchise Tax Board

348 F.2d 9 Stuart ARONOFF et al., Appellants, v. FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, State Board of Equalization, John W. Lynch, George E. Reilly, Paul R. Leake, Richard Nevins and Alan Cranston as members of the State Board of Equalization, Appellees. No. 19617. United States Court of Appeals Ninth Circuit. June 25, 1965. Thomas W. LeSage, Michael T. LeSage, Pasadena, Cal., for appellants. Thomas Lynch, Atty. Gen. of Cal., Dan Kauffmann, Asst. Atty. Gen. of Cal., Los Angeles, Cal., for appellee. Before BARNES and HAMLEY, Circuit Judges, and JAMESON, District Judge. BARNES, Circuit Judge: 1 This appeal arises from the district court dismissal of taxpayers' complaint which sought to restrain appellees from enforcing assessments in California personal income taxes for the years 1951, 1952, 1953 and 1954. The district court determined that it was compelled to dismiss the complaint pursuant to the mandate of 28 U.S.C. § 1341 (sometimes called the Johnston Act). This section states: 2 "The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the…