Laurel Crest, Inc. v. Vaughn

CONLEY, P. J.

Respondents moved to dismiss the appeal taken by Laurel Crest, Inc. in the above-entitled case on the ground of legal incapacity, because the corporate powers of said organization were suspended on the 1st day of December, 1967, pursuant to the provisions of the California Banking Corporation Tax Law now set forth in section 23302 of the Eevenue and Taxation Code. The Franchise Tax Board, on that date, transmitted to the office of the Secretary of State a list of all domestic corporations whose corporate powers, rights and privileges had been suspended under the law; one of the corporations was the appellant Laurel Crest, Inc.; the “corporate powers, rights and privileges of said corporation were suspended on the aforesaid date as in said section 23302 provided,” and reinstatement was not afterwards effected. There is attached to the notice of motion to dismiss the appeal an official certificate of such suspension by the Secretary of State. Under the law, the court should order the dismissal of the appeal of Laurel Crest, Inc. (Rev. & Tax. Code, §23301;

Boyle

v.

Lakeview Creamery Co.,

9 Cal.2d 16 [68 P.2d 968];

Ocean Park etc. Co.

v.

Pacific Auto Park Co.,

37 Cal.App.2d 158 [98 P.2d 1068];

Ransome-Crummey Co.

v.

Superior Court,

188 Cal. 393 [205 P. 446];

Reed

v.

Norman,

48 Cal.2d 338, 343 [309 P.2d 809];

Baker

v.

Ferrel,

78 Cal. App.2d 578, 579 [177 P.2d 973];

Alhambra-Shumway Mines, Inc.

v.

Alhambra Gold Mine Corp.,

155 Cal.App.2d 46, 49 [317 P.2d 649];