Saturday, November 01, 2008

Auerbach v. Assessment Appeals Board (Cal. Ct. App. - Oct. 30, 2008)

So the Ninth Circuit closes out October by not issuing any published opinions for three straight days, and then today, what does it come up with? Only this order (in a FERC case on remand from the Supreme Court that the Ninth Circuit simply remands back to the district court in a single paragraph) and this opinion (an immigration case in which submission was deferred pending an opinion in an earlier-submitted case and, at least as held by the majority, is on all fours with the Ninth Circuit precedent subsequently published in that case earlier this year). Meanwhile, nothing at all from the California Court of Appeal or California Supreme Court. Or at least nothing before my afternoon class begins at 1:00. *Sigh*

So I'll make a catty comment derived from a case late last week. And lament the difficult life of a Carls, Jr. (i.e., CKE Enterprises) executive. You buy a $19 million-plus Gulfstream jet to whisk you around in private luxury -- on the shareholder's dime, of course -- and the L.A. Assessor actually wants you to pay tax on the thing as well. The horror.

Fear not. You win in the Court of Appeal. A victory that I'm certain -- just certain -- will trickle down to consumers to reduce the price of a hamburger at Hardee's.

P.S. - What an incredibly diverse management team.