Beamer v. Franchise Tax Board , 19 Cal.3d 467 [S.F. No. 23591. Supreme Court of California. May 10, 1977.] SCOTT BEAMER et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant (Opinion by Mosk, J., with Tobriner, Acting C. J., Clark and Richardson, JJ., Sullivan, J., and Taylor, J., concurring. Separate concurring opinion […]