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J.P. MORGAN TRUST CO. OF DELAWARE v. FRANCHISE TAX BD.

No. D078790.

79 Cal.App.5th 245 (2022)

J.P. MORGAN TRUST COMPANY OF DELAWARE, as Trustee, etc., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent.

Court of Appeals of California, Fourth District, Division One.

May 27, 2022.

Attorney(s) appearing for the Case

Dakessian Law, Mardiros Hagop Dakessian and Donald Eugene Chomiak for Plaintiff and Appellant.

Pillsbury Winthrop Shaw Pittman and Carley Ann Roberts for California Taxpayers Association as Amicus Curiae on behalf of Plaintiff and Appellant.

Rob Bonta , Attorney General, Tamar Pachter , Assistant Attorney General, Lisa W. Chao and Kara D. Siegel , Deputy Attorneys General, for Defendant and Respondent.

OPINION

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...

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