2009 Metropoulos Family Trust v. California Franchise Tax Board

Filed 5/27/

CERTIFIED FOR PUBLICATION

COURT OF APPEAL, FOURTH APPELLATE DISTRICT

DIVISION ONE

STATE OF CALIFORNIA

THE 2009 METROPOULOS FAMILY D078790

TRUST et al.,

Plaintiffs and Appellants, (Super. Ct. No. v. 37-2020-00011877-CU-MC-CTL)

CALIFORNIA FRANCHISE TAX

BOARD,

Defendant and Respondent.

APPEAL from a judgment of the Superior Court of San Diego County, Gregory W. Pollack, Judge. Affirmed. Dakessian Law, Mardiros Hagop Dakessian and Donald Eugene Chomiak for Plaintiffs and Appellants. Pillsbury Winthrop Shaw Pittman and Carley Ann Roberts for California Taxpayers Association as Amicus Curiae on behalf of Plaintiffs and Appellants. Rob Bonta, Attorney General, Tamar Pachter, Assistant Attorney General, Lisa W. Chao and Kara D. Siegel, Deputy Attorneys General, for Defendant and Respondent. Plaintiffs and appellants The 2009 Metropoulos Family Trust, The Evan D. Metropoulos 2009 Trust (the Family Trust and Evan Trust respectively or at times collectively the trusts), and the trusts’ trustee, the J.P. Morgan Trust Company of Delaware (the trustee), appeal from a summary judgment entered in favor of the California…