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Beecher v. Commissioner of Internal Revenue
Taxpayers cannot apply losses from other rental properties to offset 'active' income derived from renting to their own corporations. 		Taxation Mar. 29, 2007
Limtiaco v. Camacho
Guam's debt limitation must be calculated according to property's assessed, not appraised, value for purposes of Organic Act. 		Taxation Mar. 29, 2007
Reiserer v. United States
Bank documents related to IRS investigation of abusive tax arrangement are not privileged, and any resultant penalties for violation are civil in nature. 		Taxation Mar. 23, 2007
Polone v. Commissioner of Internal Revenue
Payments from defamation settlement received after effective date of amended 26 U.S.C. Section 104(a)(2) are taxable as ordinary income. 		Taxation Mar. 16, 2007
Guillen v. Schwarzenegger
Payment of cost of living adjustments contingent upon 'any increase' in amount of tax offset is not triggered if offset amount remains constant. 		Taxation Mar. 14, 2007
Swartz v. KPMG LLP
Where plaintiff purchased tax-reduction product, denial of leave to amend his fraud claim is not proper. 		Taxation Feb. 16, 2007
Macy's Department Stores Inc. v. City and County of San Francisco
Refund issued to business that was subjected to unconstitutional taxation scheme is limited to amount sufficient to cure discriminatory effect of tax. 		Taxation Feb. 6, 2007
Toys "R" Us Inc. v. Franchise Tax Board
In refund case, judgment for Franchise Tax Board is proper where only inclusion of interest is permitted in retail store's sales factor. 		Taxation Jan. 29, 2007
City National Corp. v. Franchise Tax Board
Suit for refund of taxes is improperly dismissed where plaintiff was not required to pay proposed assessments. 		Taxation Jan. 24, 2007
People v. Boudames
In tax evasion case, defendant was required to pay amount in victim restitution that improperly included statutory penalties. 		Taxation Jan. 8, 2007
Auerbach v. Assessment Appeals Board No. 1 for the County of Los Angeles (Northern Trust Bank of California)
Change in ownership of trust interest in real property constitutes change in ownership of buildings erected on property for tax assessment purposes. 		Taxation Jan. 8, 2007
Hansen v. Commissioner of Internal Revenue
Imposition of negligence penalty upon taxpayers was proper in light of numerous warning signs concerning partnership tax risks. 		Taxation Dec. 22, 2006
United States v. Tuff
Where taxable transfers occurred, summary judgment is properly granted for United States in its action to recover money refunded by IRS. 		Taxation Dec. 7, 2006
Ordlock v. Franchise Tax Board
Taxpayers' failure to report their tax liability changes authorized Franchise Tax Board to mail notice of proposed deficiency assessment at any time. 		Taxation Nov. 28, 2006
Toys "R" Us Inc. v. Franchise Tax Board
In refund case, judgment for Franchise Tax Board is proper where only inclusion of interest is permitted in retail store's sales factor. 		Taxation Nov. 16, 2006
General Motors Corp. v. Franchise Tax Board
California's dividends-received deduction impermissibly discriminates against interstate commerce. 		Taxation Nov. 16, 2006
Johnston v. Commissioner of Internal Revenue
Taxpayer is prohibited from using his net operating losses to decrease his liability under settlement. 		Taxation Nov. 7, 2006
Janis v. Commissioner of Internal Revenue
Under duty of consistency, petitioners cannot report on their individual tax returns value inconsistent with that agreed to for estate tax return. 		Taxation Nov. 1, 2006
Baranowicz v. Commissioner of Internal Revenue
Husband who failed to show redressable injury lacked standing to challenge tax court's grant of 'innocent spouse' relief. 		Taxation Oct. 24, 2006
Microsoft Corp. v. Franchise Tax Board
In case involving securities redemptions, Franchise Tax Board established that alternate formula should have been used to calculate multistate entity's tax. 		Taxation Oct. 22, 2006
General Motors Corp. v. Franchise Tax Board
Because repurchase agreement shares characteristics of secured loan, only interest received is gross receipt. 		Taxation Oct. 22, 2006
State Board of Equalization v. Superior Court (barnesandnoble.com)
Venue for online bookseller's action against tax board is proper in city where attorney general maintains office of legal staff. 		Taxation Oct. 18, 2006
People v. Mojica
Existence of tax deficiency is required element of felony income tax evasion offense under state law. 		Taxation Sep. 27, 2006
Silveira v. County of Alameda
In case involving month-to-month possession, plaintiff had durable possessory interest in property for possessory interest tax purposes. 		Taxation Sep. 7, 2006
People ex rel. Strumpfer v. Westoaks Investment #27
Revenue and Taxation Code Section 4985.2(c) does not grant court independent authority to cancel tax penalties. 		Taxation Sep. 7, 2006
People v. Mojica
Existence of tax deficiency is required element of felony income tax evasion offense under state law. 		Taxation Sep. 7, 2006
Westpac Pacific Food v. Commissioner of Internal Revenue
Cash advances in exchange for volume purchase commitments do not constitute income, as repayment is required if volume commitments are not met. 		Taxation Aug. 27, 2006
Gorospe v. Commissioner of Internal Revenue
Tax court's jurisdiction over appeal from collection due process determinations is limited to issues where court has jurisdiction over underlying tax liability. 		Taxation Aug. 24, 2006
Auerbach v. Assessment Appeals Board No. 1 For the County of Los Angeles (Northern Trust Bank of California)
Land and improvements should have been considered in assessment of commercial real property. 		Taxation Aug. 15, 2006
Polone v. Commissioner of Internal Revenue
Defamation claim has no adjusted basis under 26 U.S.C. Section 1001 because one cannot sell one's dignity as commodity on open market. 		Taxation Aug. 7, 2006
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