Lennane v. Franchise Tax Bd. (1994) 9 Cal.4th 263 , 36 Cal.Rptr.2d 563; 885 P.2d 976 [No. S034345. Dec 28, 1994.] JAMES P. LENNANE et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant. (Superior Court of the City and County of San Francisco, No. 937573, Lucy Kelly McCabe, Judge.) (Opinion by Kennard, […]