Carman v. Alvord , 31 Cal.3d 318 [L.A. No. 31516. Supreme Court of California. May 10, 1982.] RICHARD M. CARMAN, Plaintiff and Appellant, v. H. B. ALVORD, as Tax Collector, etc., et al., Defendants and Respondents (Opinion by Newman, J., expressing the unanimous view of the court.) COUNSEL David Daar, Michael R. Newman, Miller & […]