Jensen v. Franchise Tax Bd., No. B211815
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
Opinion by Judge Boren
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
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