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Name Category Published
Metropolitan Culinary Services Inc. v. County of Los Angeles
When base year value of property is overassessed, taxpayer may only recover refund for timely filed claims. 		Taxation May 13, 1999
Franchise Tax Board of the State of California v. Superior Court (Kvamme)
Statute of limitations for refund action runs from date of tax board's final notice of action. 		Taxation May 10, 1999
Estate of Rapp v. Commissioner of Internal Revenue
Reformation of will creating qualified terminable interest property trust lacks binding effect to determine federal taxes. 		Taxation May 6, 1999
Burke v. Commissioner of Internal Revenue
Order 		Taxation May 6, 1999
Wade v. Commissioner of Internal Revenue
Order 		Taxation Apr. 26, 1999
Cyprus Bagdad Copper Corporation v. Arizona Department of Revenue
Laches doesn't bar award seeking additional expert witness fees requested two years after the original filing. 		Taxation Apr. 20, 1999
Lewis v. United States
Taxpayers recover attorney fees where government's position regarding timeliness of filing wasn't substantially justified. 		Taxation Apr. 19, 1999
Leslie v. Commissioner of Internal Revenue
Losses and fees incurred in connection with tax-motivated gold futures 'straddle' transactions are not deductible. 		Taxation Apr. 19, 1999
Coleman v. County of Santa Clara
Santa Clara County Measure B sales tax is general tax validated by simple majority vote. 		Taxation Apr. 13, 1999
Sealy Corporation v. Commissioner of Internal Revenue
Professional fees paid for complying with federal law regarding stock sales, aren't specified liability losses eligible for ten-year carryback under Internal Revenue Code. 		Taxation Apr. 13, 1999
Duke Energy Natural Gas Corporation v. Commissioner of Internal Revenue
Natural gas gathering systems may be depreciated over seven years. 		Taxation Apr. 13, 1999
Kane v. Capital Guardian Trust Co.
Trust company isn't liable for liquidating Individual Retirement Account to pay tax levy against taxpayer. 		Taxation Apr. 12, 1999
Burbank-Glendale-Pasadena Airport Authority v. City of Burbank
City's tax on airport parking is lawful, constitutional and consistent with airport joint powers agreement. 		Taxation Apr. 12, 1999
Estate of McClatchy v. Commissioner of Internal Revenue
Securities are valued for estate tax purposes based on value to decedent prior to death. 		Taxation Apr. 11, 1999
Stovall v. Andrews
Notice of tax lien need not be certified or acknowledged in order to be recorded. 		Taxation Apr. 11, 1999
Harkless v. United States of America
Order 		Taxation Apr. 8, 1999
Klaassen v. Commissioner of Internal Revenue
Order 		Taxation Apr. 8, 1999
Leckie v. County of Orange
Life estate transfer to non-family member is ownership transfer making property taxable at full value. 		Taxation Apr. 5, 1999
Fior D'Italia, Inc. v. United States
'Aggregate' method may not be used by Internal Revenue Service to determine employer's share of FICA taxes on tips received by employees. 		Taxation Apr. 2, 1999
Leckie v. County of Orange
Life Estate Transfer To Non-Family Member Is Ownership Transfer Making Property Taxable At Full Value. 		Taxation Apr. 2, 1999
Willamette Industries Inc. v. Commissioner of Internal Revenue
Tax court's rulings in connection with corporate income tax deficiencies are affirmed. 		Taxation Apr. 1, 1999
Pahl v. Commissioner of Internal Revenue
State law determines whether person is beneficial shareholder in S corporation for tax purposes. 		Taxation Apr. 1, 1999
Wertin v. Franchise Tax Board
Under federal and state law, Franchise Tax Board must review actual returns before issuing notice of deficiency. 		Taxation Apr. 1, 1999
Marlar Inc. v. United States
Adult entertainment club isn't liable for employment tax on amounts dancers receive from customers. 		Taxation Mar. 30, 1999
McKeon v. United States
California statute concerning proration of estate taxes applies and supports marital deduction claimed by estate. 		Taxation Mar. 30, 1999
Picard v. Commissioner of Internal Revenue
Recalculated disability retirement benefits can't be taxed if there's no reference to age or length of service. 		Taxation Mar. 29, 1999
Meserve Drilling Partners v. Commissioner of Internal Revenue
Tax regulation defining 'partnership items' is properly applied retroactively. 		Taxation Mar. 26, 1999
Airborne Freight Corp. v. United States
Company needn't lease entire building to claim investment tax credit for world headquarters. 		Taxation Mar. 26, 1999
Lucky Stores Inc. v. Commissioner of Internal Revenue
Employer's contribution to defined benefit plan made after end of tax year isn't deductible for previous year. 		Taxation Mar. 26, 1999
King v. United States
Forfeited cash from drug transactions isn't deductible as business loss. 		Taxation Mar. 26, 1999
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