Bewley v. Franchise Tax Bd. (1995) 9 Cal.4th 526 , 37 Cal.Rptr.2d 298; 886 P.2d 1292 [No. S033257. Jan 23, 1995.] ROSS BEWLEY et al., Plaintiffs and Respondents, v. FRANCHISE TAX BOARD, Defendant and Appellant. (Superior Court of the City and County of San Francisco, No. 913043, Ira A. Brown, Jr., Judge.) (Opinion by Kennard, […]