Court Prohibits Use Of Hisserich Decision - Franchise Tax Board - Brief Article

California CPA, Nov, 2001

According to the FTB, a recent court action prohibits the FTB from applying the Hisserich decision in determining head of household filing status. In Hisserich, a taxpayer claimed her registered domestic partner's child as the individual who qualified her for the head of household filing status.

The Proposition 22 Legal Defense and Education Fund recently filed a cause of action in Sacramento Superior Court challenging the Board of Equalization's decision in Hisserich. In October, the court issued a writ of mandate ordering the FTB not to follow Hisserich for purposes of determining head of household filing status.

COPYRIGHT 2001 California Society of Certified Public Accountants
COPYRIGHT 2001 Gale Group

 

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