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Casiopea Bovet LLC v. Chiang
Assignee lacks capacity to file claim over escheated property state held in judgment debtor's behalf where judgment debtor's powers had been suspended. 		Taxation Jun. 8, 2017
Seaview Trading LLC v. Commissioner of Internal Revenue
Disregarded entities may constitute pass-thru partners such that small partnership exception does not apply making partnership subject to audit procedures under TEFRA. 		Taxation Jun. 7, 2017
Birch Ventures LLC v. United States
Investor in tax-shelter scheme unsuccessful in challenging consents to extend statute of limitations for tax assessment on grounds of third-party's alleged conflict of interest. 		Taxation Jun. 7, 2017
Williams & Fickett v. Co. of Fresno
Where sole basis for challenge of tax assessment is non-ownership of property, challenger must first exhaust administrative remedies; contrary holding in previous high court case partially overruled. 		Taxation Jun. 5, 2017
Washington Mutual Inc. v. United States
Tax refund claim brought by successor in interest to savings and loan association properly dismissed due to failure to establish value of intangible assets. 		Taxation May 15, 2017
McClain v. Sav-On Drugs
Purchasers of diabetic supply cannot establish 'unique circumstance' that would warrant creation of new tax refund remedy under 'Javor.' 		Taxation Apr. 12, 2017
McClain v. Sav-On Drugs
Purchasers of diabetic supply cannot establish 'unique circumstance' that would warrant creation of new tax refund remedy under 'Javor.' 		Taxation Mar. 15, 2017
California State University, Fresno Association Inc. v. County of Fresno
Procedural time limit to file claim for refund of property taxes is not affected by date disputed taxes are paid. 		Taxation Mar. 6, 2017
Swart Enterprises Inc. v. Franchise Tax Board
Franchise Tax Board erroneously imposed franchise tax on Iowa corporation based on its 0.2 percent interest, passive investment in California limited liability company. 		Taxation Jan. 16, 2017
Gardner v. CIR
Money held in pastoral entity's account is taxable income as pastor couple has 'complete dominion' over funds. 		Taxation Jan. 12, 2017
Confederated Tribes and Bands of the Yakama Indian Nation v. Alcohol and Tobacco Tax and Trade Bureau
Anti-Injunction Act deprives district court of jurisdiction to hear Yakama Nation's claims challenging imposition of federal tobacco excise tax, resulting in vacated judgment and remand. 		Taxation Dec. 13, 2016
In re Transient Occupancy Tax Cases
For hotel rooms obtained through online travel company, hotel operators must pay transient occupancy tax based on wholesale rate, not retail rate. 		Taxation Dec. 12, 2016
Fredrickson v. Starbucks Corp.
Federal court lacks jurisdiction over baristas' action challenging legality of Starbucks' practice of withholding taxes from paychecks based on imputed cash tips they receive. 		Taxation Nov. 3, 2016
City of Tracy v. Cohen
In redevelopment dissolution case, portion of payments made to city fall within 'goods or services' exception to the exclusion of sponsor agreements, reducing city's reimbursement obligation. 		Taxation Oct. 12, 2016
City of Tracy v. Cohen
In redevelopment dissolution case, portion of payments made to city fall within 'goods or services' exception to the exclusion of sponsor agreements, reducing city's reimbursement obligation. 		Taxation Oct. 2, 2016
Shea Homes Inc. and Subsidiaries v. Commissioner of Internal Revenue
Commissioner of Internal Revenue unsuccessful in challenging tax court's determination that home-developer-taxpayers used proper accounting method that clearly reflects their income. 		Taxation Aug. 24, 2016
Gragg v. United States
Taxpayers may not deduct rental losses even if wife qualified as real estate professional absent showing of material participation in rental activities. 		Taxation Aug. 5, 2016
MK Hillside Partners v. Commissioner of Internal Revenue
Tax Court has jurisdiction to reject partner's assertion of the statute of limitations involving petition challenging IRS's finding partnership a 'sham.' 		Taxation Jun. 23, 2016
CA Cannabis Coalition v. City of Upland
Reversal required where city improperly refuses to place initiative imposing licensing and inspection fees on marijuana dispensaries on a special election ballot. 		Taxation Mar. 22, 2016
Ellis v. County of Calaveras
Taxpayer's action properly dismissed where neither trial court nor county can effectively grant relief taxpayer sought. 		Taxation Mar. 21, 2016
Ellis v. County of Calaveras
Taxpayer's action properly dismissed where neither trial court nor county can effectively grant relief taxpayer sought. 		Taxation Feb. 26, 2016
Davis v. United States
IRS' breach of closing agreement with partnership that owned the Oakland Raiders did not invalidate assessments; nor were assessments untimely. 		Taxation Jan. 26, 2016
Jewish Community Centers Development Corp. v. County of Los Angeles
Community center operator (a charitable organization) need not obtain organizational clearance certificates before property owner, another charitable organization, can be exempt from property taxes under welfare exemption. 		Taxation Jan. 7, 2016
The Gillette Co. v. Franchise Tax Board
Taxpayers no longer entitled to elect between state statutory formula and Multistate Tax Compact formula of apportioning state income tax following state legislature's 1993 amendment. 		Taxation Jan. 4, 2016
Dorrance v. United States
Life insurance policyholders not entitled to refund on taxes paid from sale of stock acquired through insurance companies' demutualizations. 		Taxation Dec. 31, 2015
Ai v. United States
All Commonwealth of Northern Mariana Islands workers and their employers must pay FICA taxes regardless of citizenship. 		Taxation Dec. 21, 2015
Dorrance v. United States
Life insurance policyholders not entitled to refund on taxes paid from sale of stock acquired through insurance companies' demutualizations. 		Taxation Dec. 10, 2015
Great Oaks Water Co. v. Santa Clara Valley Water Dist.
On second rehearing, groundwater extraction fee is charge for water service and thus exempt from voter ratification under the California Constitution. 		Taxation Dec. 9, 2015
Golden Gate Hill Development Co. v. County of Alameda
Property owner fails in action seeking tax refund where owner should have challenged the validity of the tax measures within 60 days of passage. 		Taxation Nov. 30, 2015
Lucent Technologies Inc. v. State Board of Equalization
Transmission of software as part of license to copy and use software using alternative, physical media does not transform software into taxable tangible personal property. 		Taxation Nov. 4, 2015
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