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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 Oct. 12, 2015
DJB Holding Corp. v. Commissioner of Internal Revenue
Tax Court properly attributes profits from joint venture as income to company despite owners' elaborate structuring in effort to avoid personal liability. 		Taxation Oct. 8, 2015
Myers v. St. Bd. of Equal. (California Physicians' Service, et al.)
Taxpayer sufficiently alleges Blue Shield of California and Blue Cross of California are 'insurers' subject to gross premium taxes under California constitution. 		Taxation Sep. 29, 2015
Seibold v. County of Los Angeles
In refund action, taxpayer not entitled to summary adjudication where ground lease at Santa Monica airport is taxable possessory interest and hangar might also constitute possessory interest. 		Taxation Sep. 23, 2015
Slone v. Commissioner of Internal Revenue
Tax court decision must be vacated and remanded for applying incorrect test when determining shareholder liability relating to stock sale. 		Taxation Aug. 31, 2015
Sprint Telephony PCS L.P. v. State Board of Equalization
Sprint's failure to strictly comply with notice requirement by stating that property reassessment petition was also a claim for tax refund bars judicial tax-refund action. 		Taxation Aug. 17, 2015
Great Oaks v. Santa Clara Valley Water Dist.
On rehearing, groundwater extraction fee is charge for water service and thus exempt from voter ratification under the California Constitution. 		Taxation Aug. 14, 2015
Minnick v. CIR
In order for donation of conservation easement to be protected "in perpetuity," any prior mortgage on land must be subordinated at time of gift. 		Taxation Aug. 13, 2015
Voss v. Commissioner of Internal Revenue
26 U.S.C. Section 163(h)(3)'s debt limit provisions apply on a per-taxpayer, rather than per-residence, basis to unmarried co-owners of a qualified residence. 		Taxation Aug. 10, 2015
United States v. Martin
Court errs in allowing evidence of previous run-in with state tax authorities, as it is not probative of defendant's knowledge of federal tax laws. 		Taxation Aug. 10, 2015
Sprint Telephony PCS L.P. v. State Board of Equalization
Sprint's failure to strictly comply with notice requirement by stating that property reassessment petition was also a claim for tax refund bars judicial tax-refund action. 		Taxation Jul. 16, 2015
Knudsen v. Commissioner of Internal Revenue
Taxpayer entitled to litigation costs as prevailing party in tax dispute where IRS's concession did not constitute 'settlement' for purposes Qualified Offer Rule. 		Taxation Jul. 15, 2015
Olive v. CIR
As dispensary provided its numerous non-marijuana services without charge, its principal 'trade or business' was thus marijuana sales, disqualifying it from federal tax deductions for normal business expenses. 		Taxation Jul. 9, 2015
Cifuentes v. Costco Wholesale Corp.
Costco properly withheld payroll taxes from lost wages awarded to former employee in line with federal cases allowing such. 		Taxation Jun. 28, 2015
Slone v. Commissioner of Internal Revenue
Tax court decision must be vacated and remanded for applying incorrect test when determining shareholder liability relating to stock sale. 		Taxation Jun. 8, 2015
Moore v. City of Lemon Grove
Transfer of sewer service fees and charges to city's general fund does not violate Proposition 218 where reasonable methods are used to determine the transfer. 		Taxation Jun. 2, 2015
Harley-Davidson Inc. v. Franchise Tax Board
Appellate court revives Harley-Davidson's commerce clause challenge to California tax scheme provisions that treated interstate and intrastate unitary businesses differently. 		Taxation May 28, 2015
Sewards v. Commissioner of Internal Revenue
Additional service pension retired Los Angeles County employee received that exceeded disability pension is taxable. 		Taxation May 12, 2015
Cafferkey v. City and County of San Francisco
Property owner must pay property taxes on lot because even if did not appear in parcel maps, it existed on assessor's maps for tax assessment purposes. 		Taxation May 10, 2015
Great Oaks v. Santa Clara Valley Water Dist.
Groundwater extraction fee is charge for water service and thus exempt from voter ratification under the California Constitution. 		Taxation Mar. 26, 2015
Alabama Dept. of Revenue v. CSX Transportation Inc.
Eleventh Circuit must reconsider Alabama’s justification for asymmetrical taxing of rail carriers compared to competitors, where taxes are ‘roughly equivalent.’ 		Taxation Mar. 4, 2015
Jacks v. City of Santa Barbara
Part of City and utility’s agreement, 1% surcharge ‘masquerading as a franchise fee’ deemed an illegal tax. 		Taxation Feb. 26, 2015
Dyanlyn Two v. County of Orange
Lease extension and subsequent purchase of property by long-term lessee does not constitute change of ownership that would trigger property tax reassessment. 		Taxation Feb. 24, 2015
Citizens For Fair REU Rates v. City of Redding
Annual budget transfer from city-owned utility to city’s general fund might constitute tax under Proposition 26 requiring two-thirds voter approval. 		Taxation Feb. 19, 2015
Ashlan Park Center v. Crow
2008 recession not “circumstance beyond taxpayer control” meriting delinquent tax penalty cancellation. 		Taxation Feb. 3, 2015
Coblentz, Patch, Duffy & Bass LLC v. City and County of San Francisco
Non-guaranteed partner profit distributions constitute ‘compensation for services’ for purposes of calculating San Francisco’s Payroll Expense Tax. 		Taxation Jan. 26, 2015
Citizens For Fair REU Rates v. City of Redding
Annual budget transfer from city-owned utility to city’s general fund might constitute tax under Proposition 26 requiring two-thirds voter approval. 		Taxation Jan. 22, 2015
Williams & Fickett v. County of Fresno
Taxpayer may seek court’s relief without first exhausting administrative remedies, when improperly taxed on property the party did not own. 		Taxation Jan. 12, 2015
City of Spokane v. Federal National Mortgage Association
Congress’s statutory exemption for Fannie Mae and Freddie Mac from state and local taxation of real property transfers does not violate Commerce Clause. 		Taxation Dec. 31, 2014
Salus Mundi Foundation v. Commissioner of Internal Revenue
Transferee may be held liable for unpaid taxes arising from sale of company assets allegedly effectuated by series of fraudulent conveyances. 		Taxation Dec. 23, 2014
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