Jensen v. California Franchise Tax Board

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Jensen v. California Franchise Tax Board is a lawsuit filed against California Proposition 63 (2004) on the grounds that it amounted to an unconstitutional violation of state and federal equal protection clauses because it disproportionately impacts wealthy individuals. The plaintiffs lost their case at the trial level and in October 2009, a California appellate court upheld the lower court.[1][2]

References

  1. ↑ Text of Jensen v. California Franchise Tax Board
  2. ↑ The Tax Professor, "California Court Upholds 1% Tax on Millionaires", October 18, 2009

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