Jensen v. Franchise Tax Bd., No. B211815

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By FindLaw Staff on October 16, 2009 9:48 AM

In plaintiff's challenge to the constitutionality of the Mental Health Services Act, which expands funding for mental health services for all Californians by imposing an additional tax of 1 percent on annual income in excess of $1 million, trial court judgment is affirmed as there is no constitutional infirmity in the Act as an income tax may be rationally based on a taxpayer's income level and ability to pay, and there is no need to show that a particular taxpayer personally benefits from a tax assessed for the public good.     

Read Jensen v. Franchise Tax Bd., No. B211815

Filed October 14, 2009

Judges

Opinion by Judge Boren

Counsel

For Appellant:  Lappen and Lappen, Jonathan Bailey Lappen; Moxon & Kobrin, Kendrick L. Moxon

For Appellee:  Edmund G. Brown, Jr., Attorney General, W. Dean Freeman, Felix E. Leatherwood, Anthony F. Sgherzi, Deputy Attorneys General