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State Board of Equalization v. H.Y. Woo

98 Cal. Rptr. 2d 206 (2000)

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State Board of Equalization v. H.Y. Woo

California Court of Appeal
98 Cal. Rptr. 2d 206 (2000)

  • Written by Whitney Kamerzel , JD

Facts

Doreen H. Y. Woo (defendant) and James Ho were married. During the marriage, Ho owed unpaid sales taxes to the State Board of Equalization (the state) (plaintiff) for a restaurant he owned. A trial court entered a judgment against Ho in favor of the state. The state informed H. Y. Woo that they were going to garnish her wages to settle Ho’s debt. H. Y. Woo and Ho subsequently made an agreement that each of their earned incomes would be the separate property of the spouse who earned the income. H. Y. Woo then accepted a job with a bank, earning $500,000 annually. The state filed an application with the court to garnish H. Y. Woo’s wages and argued that the marital agreement was fraudulent and void. The trial court granted the garnishment request. H. Y. Woo appealed.

Rule of Law

Issue

Holding and Reasoning (Hanlon, J.)

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