Franchise Tax Board Of The State Of California v. Construction Laborers Vacation Trust For Southern California

679 F.2d 1307 3 Employee Benefits Ca 1577 FRANCHISE TAX BOARD OF the STATE OF CALIFORNIA, Appellee, v. CONSTRUCTION LABORERS VACATION TRUST FOR SOUTHERN CALIFORNIA, Edward Ashton, Al Atwood, Gary Bronneck, John Clarke, R. C. Gallyon, Richard Greenberg, Roger Jaska, William Middleton, Louis Bravo, Benjamin T. James, George Mattocks, William R. McClain, Nick Orsura, Joe Rivera, Ray M. Wilson, and James Keyes, Appellants. No. 80-6080. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 2, 1982. Decided June 22, 1982. James P. Watson, Cox, Castle & Nicholson, Los Angeles, Cal., for appellants. Patti S. Kitching, Los Angeles, Cal., argued, for appellee; Thomas E. Stanton, Johnson & Stanton, Victor Van Bourg, San Francisco, Cal., on brief. Appeal from the United States District Court for the Central District of California. Before GOODWIN and TANG, Circuit Judges, and SOLOMON * District Judge. GOODWIN, Circuit Judge. 1 Three union members owe the State of California $48.70, $206.95 and $124.91 in unpaid personal income tax. The Franchise Tax Board of California levied against money held in trust for the three by the Construction Laborers' Vacation Trust Fund.…