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Name Category Published
City of South San Francisco v. Board of Equalization
Local sales tax may not be imposed on transactions involving out of state goods, because state use tax applied to those transactions. 		Taxation Dec. 22, 2014
United States v. Kollman
Government action seeking to reduce 1996 income tax assessments to judgment is not barred by 10-year limitations period because of tolling. 		Taxation Dec. 17, 2014
Chevron USA Inc. v. County of Kern
Kern County Assessment Board properly adopts cost method in valuation of Chevron’s tax liability for new wells constructed between 2006 and 2009. 		Taxation Nov. 19, 2014
JT USA LP v. Commissioner of Internal Revenue
Business partners may not opt out of TEFRA proceedings as to their indirect interest in partnership, while electing to participate with respect to direct interests. 		Taxation Nov. 16, 2014
Chevron USA Inc. v. County of Kern
Kern County Assessment Board properly adopts cost method in valuation of Chevron’s tax liability for new wells constructed between 2006 and 2009. 		Taxation Oct. 29, 2014
Verizon California Inc. v. Board of Equalization
In property tax refund action, Verizon does not have to name all 38 California counties where it owns property when it only sought refund from nine counties. 		Taxation Oct. 15, 2014
926 North Ardmore Avenue LLC v. County of Los Angeles
County may impose documentary transfer tax based on cumulative sale of more than 50 percent of partnership, which owned entity that owns apartment. 		Taxation Sep. 22, 2014
Cutler v. Franchise Tax Board
Taxpayer who successfully challenged California’s discriminatory ‘property and payroll’ tax law deserves attorney fees under private attorney general statute. 		Taxation Sep. 2, 2014
City of San Diego v. Shapiro
City of San Diego’s election imposing special tax on hotels is invalid because only hotel owners and hotel lessees were allowed to vote. 		Taxation Aug. 4, 2014
Ocean Avenue LLC v. County of Los Angeles
Los Angeles County Assessor may not reassess value of hotel after sale of owning company to three entities, where none of them obtained majority interest. 		Taxation Jun. 24, 2014
United States v. Clarke
When challenging IRS's motives in issuing summons regarding tax liability, taxpayers must point to specific facts or circumstances showing plausible basis for their claims. 		Taxation Jun. 19, 2014
Reddam v. Commissioner of Internal Revenue
IRS correctly disallows investor’s capital loss deduction based on offshore investment program that only served to reduce tax liabilities and had little practical economic effect. 		Taxation Jun. 16, 2014
SHC Half Moon Bay v. County of San Mateo
San Mateo County Assessor improperly assesses value of luxury hotel for tax purposes, because it did not exclude intangible assets, such as hotel’s workforce. 		Taxation May 23, 2014
Loeffler v. Target Corp.
California consumers may not sue Target under consumer protection statutes for charging ‘sales tax’ on allegedly nontaxable 'to go' items. 		Taxation May 2, 2014
Holland v. Assessment Appeals Board No. 1 (Rancho Goleta Lakeside Mobileers Inc.)
Santa Barbara County Assessor may use its own method of calculating taxes owed by mobilehome park after transfer of membership interest. 		Taxation Apr. 18, 2014
Sipple v. City of Hayward
Internet service provider may pursue tax refund claims against cities and counties on behalf of customers, who it settled with due to improper ‘internet access’ charges. 		Taxation Apr. 9, 2014
In re Transient Occupancy Tax Cases
San Diego’s transient occupancy tax does not apply to online travel companies, because their service fees and markups did not constitute rent. 		Taxation Mar. 28, 2014
United States v. Quality Stores Inc.
Bankrupt company’s severance payments to former employees are taxable wages under Federal Insurance Contributions Act. 		Taxation Mar. 26, 2014
Estate of Gertrude H. Saunders v. Commissioner of Internal Revenue
IRS Commissioner correctly disallows $30 million estate tax deduction, which estate claimed based on lawsuit that latter settled for $250,000. 		Taxation Mar. 13, 2014
Nakano v. United States
CFO of bankrupt airline must personally pay company's unpaid excise taxes, because he incorrectly prioritized settling other debts during bankruptcy. 		Taxation Feb. 19, 2014
Reynolds v. City of Calistoga
San Diego resident may not sue to challenge City's use of Napa County sales tax revenue because he was not a Napa County taxpayer. 		Taxation Feb. 4, 2014
Holland v. Assessment Appeals Board No. 1 (Rancho Goleta Lakeside Mobileers Inc.)
Santa Barbara County Assessor may use its own method of calculating taxes owed by mobilehome park after transfer of membership interest. 		Taxation Jan. 24, 2014
City of Clovis v. County of Fresno
Fresno County may take advantage of new, lower interest rate when calculating refunds to cities for collecting and processing property taxes. 		Taxation Jan. 17, 2014
Candyce Martin 1999 Irrevocable Trust v. United States
IRS may assess new taxes on heirs to Chronicle Publishing Co., who employed a tax scheme to avoid paying taxes on sale of company. 		Taxation Jan. 14, 2014
United States v. Woods
IRS may impose penalty for ‘valuation misstatements’ on taxpayers, who took advantage of sham tax shelters to shield their income from taxation. 		Taxation Dec. 3, 2013
Ford Motor Co. v. United States
Sixth Circuit must resolve dispute regarding interest owed to Ford Motor Co. due to its overpayment of taxes, rather than U.S. Supreme Court. 		Taxation Dec. 2, 2013
Franchise Tax Board v. Superior Court (Quellos Group LLC)
Franchise Tax Board may not retroactively impose $27 million, instead of $2,000, penalty on financial adviser for promoting abusive tax shelter in 2001. 		Taxation Nov. 21, 2013
EHP Glendale LLC v. County of Los Angeles
Purchaser of hotel must pay property tax based on county assessor’s valuation of hotel, even if purchaser disagreed with method of calculation. 		Taxation Sep. 19, 2013
Elk Hills Power LLC v. Board of Equalization
Board of Equalization may not tax power plant for emission reduction credits because such credits are exempt from taxation as intangible assets. 		Taxation Aug. 13, 2013
Dreyer’s Grand Ice Cream Inc. v. County of Kern
Dreyer’s Ice Cream may not claim that lack of demand entitles it to tax reduction in relation to equipment that produces line of novelty ice cream. 		Taxation Aug. 7, 2013
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