Modification: Gajanan v. City and County of San Francisco

GAJANAN, INC., et al.,

Plaintiffs and Respondents,

v.

CITY AND COUNTY OF SAN FRANCISCO et al.,

Defendants and Appellants.

No. A160539

(San Francisco County

Super. Ct. No. CGC16554309
[consolidated with
CGC16550351, CGC16550354,
CGC16554304])

California Court of Appeal

First Appellate District

Division Two

Filed April 26, 2022

ORDER MODIFYING OPINION

BY THE COURT:

It is ordered that the opinion filed herein on March 30, 2022 and certified for publication on April 22, 2022, be modified as follows:

Replace the first sentence in footnote 21 on page 22 with the following text:

"In the trial court, the City argued that when a taxpayer files a return after a Notice of Determination is issued, the City is authorized to apply the penalty in section 6.17-1, subdivision (a) "in addition to" the penalty in section 6.11-3, subdivision (a), but the City elects to limit the penalties imposed to those in section 6.11-3, subdivision (a)."

This modification does not change the judgment.

Richman, Acting P.J.

Court:

San Francisco County Superior Court

Trial Judge:

Hon. Gail Dekreon

Dennis J. Herrera, City Attorney, Scott M. Reiber, Chief Tax Attorney, Thomas S. Lakritz, Deputy City Attorney, for Defendants and Appellants

Silverstein & Pomerantz, Amy L. Silverstein, Robert Petraglia, John Ormonde, Adam Hooberman, for Plaintiffs and Respondents