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COURT PROHIBITS USE OF HISSERICH DECISION.


According to according to
prep.
1. As stated or indicated by; on the authority of: according to historians.

2. In keeping with: according to instructions.

3.
 the FTB FTB Franchise Tax Board (California; they collect income and sales tax)
FTB Family Tax Benefit (Australian welfare assistance)
FTB First Time Buyer (housing) 
, 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 Sacramento, city, United States
Sacramento (săkrəmĕn`tō), city (1990 pop. 369,365), state capital and seat of Sacramento co., central Calif.
 Superior Court challenging the Board of Equalization's decision in Hisserich. In October, the court issued a writ of mandate writ of mandate (mandamus) n. a court order to a government agency, including another court, to follow the law by correcting its prior actions or ceasing illegal acts.  ordering the FTB not to follow Hisserich for purposes of determining head of household filing status.
COPYRIGHT 2001 California Society of Certified Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2001, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Title Annotation:Franchise Tax Board
Publication:California CPA
Article Type:Brief Article
Geographic Code:1U9CA
Date:Nov 1, 2001
Words:97
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