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Western States Petroleum Association v. Board of Equalization
Board of Equalization’s new regulation that assesses petroleum refinery property as one unit, including land, improvements, and fixtures, is invalid. 		Taxation Aug. 6, 2013
j2 Global Communications, Inc. v. City of Los Angeles
Communications company with eFax service that allowed customers Internet access via third party does not qualify for "Internet access" tax exemption. 		Taxation Jul. 29, 2013
Action Recycling Inc. v. United States
IRS may issue summonses for bank statements that were once temporarily in its possession, but are not currently in its possession. 		Taxation Jul. 10, 2013
Los Angeles Unified School District v. County of Los Angeles (City of Los Angeles)
Tax allocation for school district resulting from increase in revenue due to completion of redevelopment project should include property tax revenue diverted by other legislation. 		Taxation Jun. 27, 2013
Fourth Investment LP v. United States
IRS may file tax liens on commercial and residential properties owned by entities, which held bare legal title to properties for taxpayers’ benefit. 		Taxation Jun. 13, 2013
PPL Corp. v. Commissioner of Internal Revenue
U.K. windfall tax on part owner of privatized U.K. company is creditable against U.S. income taxes under Internal Revenue Code. 		Taxation May 21, 2013
Silicon Valley Taxpayers' Association v. Garner (County of Santa Clara)
Tax measure may be placed on ballot during regularly scheduled general election even if new candidates for local government are not up for vote. 		Taxation May 17, 2013
California State Teachers' Retirement System v. County of Los Angeles
Los Angeles County's method of assessing taxes on business with lease in property owned by state public retirement system is unconstitutional. 		Taxation May 8, 2013
McWilliams v. City of Long Beach
Resident taxpayer may pursue class action seeking tax refund from City of Long Beach for unlawfully charging telephone users tax. 		Taxation Apr. 26, 2013
Schwab v. Commissioner of Internal Revenue
IRS may not tax employees who own variable universal life insurance policies when net cash surrender values associated with policies were negative. 		Taxation Apr. 25, 2013
Knappe v. United States
Taxpayer must pay late-filing penalty because he filed untimely estate-tax return based on incorrect advice from accountant regarding extension deadlines. 		Taxation Apr. 5, 2013
Sky River LLC v. Kern County
Kern County tax assessor incorrectly increases valuation of wind farm electricity generation facilities, which resulted in increased property taxes. 		Taxation Mar. 18, 2013
Borikas v. Alameda Unified School District
School district's parcel tax is invalid where it imposes different tax rates for residential and commercial properties. 		Taxation Mar. 7, 2013
Wilson v. Commissioner of Internal Revenue
Ex-wife of Ponzi scheme creator may obtain relief from tax liabilities as innocent spouse based on new evidence she presented to tax court. 		Taxation Jan. 15, 2013
U.S. v. Sideman & Bancroft LLP
Law firm must produce client's documents in connection with criminal tax evasion investigation because IRS could independently prove their authenticity. 		Taxation Jan. 8, 2013
Microsoft Corp. v. Franchise Tax Board
Microsoft's licensing agreements for software programs cannot be used to calculate its franchise tax liability because licenses are intangible personal property. 		Taxation Dec. 19, 2012
Metro One Telecommunications Inc. v. Commissioner of Internal Revenue
Company may not take advantage of tax code’s 'Relief Rule' to offset 100 percent of its taxable income with net operating losses. 		Taxation Dec. 19, 2012
Borikas v. Alameda Unified School District
School district's parcel tax is invalid where it imposes different tax rates for residential and commercial properties. 		Taxation Dec. 9, 2012
City of Alhambra v. County of Los Angeles
Los Angeles County may not impose disputed property tax administration fees using tax revenue that was diverted by 2004 budgetary measures. 		Taxation Nov. 20, 2012
Aloe Vera of America Inc. v. United States
Corporation may sue government due to IRS' disclosure of tax return information to Japanese National Taxing Authority during joint investigation. 		Taxation Nov. 16, 2012
Citizens Association of Sunset Beach v. Orange County Local Agency Formation Commission
Recently-annexed Sunset Beach residents are required to pay ‘new’ utility and retirement property taxes, just as Huntington Beach residents paid. 		Taxation Nov. 2, 2012
Citizens Association of Sunset Beach v. Orange County Local Agency Formation Commission
Recently-annexed Sunset Beach residents are required to pay ‘new’ utility and retirement property taxes, just as Huntington Beach residents paid. 		Taxation Oct. 8, 2012
The Gillette Co. v. Franchise Tax Board
Despite 1993 amendment, taxpayers can choose Multistate Tax Compact’s formula of apportioning state income tax, rather than state’s formula. 		Taxation Oct. 3, 2012
General Mills Inc. v. Franchise Tax Board
Application of alternate tax formula is appropriate where standard taxation method failed to accurately calculate company's business activity in California. 		Taxation Aug. 30, 2012
Reynoso v. United States
Plaintiff is not entitled to refund for overpayment of tax because claim for credit falls outside look-back period and is time-barred. 		Taxation Aug. 29, 2012
Cutler v. Franchise Tax Board
Statute violates Commerce Clause by prohibiting tax deferrals of stock sale proceeds from companies based outside of state. 		Taxation Aug. 29, 2012
Meruelo v. Commissioner of Internal Revenue
IRS may issue deficiency notice and pursue deficiency concerning affected item at partner-level even if no partnership-level proceeding has been instituted. 		Taxation Aug. 17, 2012
Sollberger v. Commissioner of Internal Revenue
Transfer of floating rate notes in exchange for nonrecourse loan at 90 percent of notes' value constitutes sale, which triggers capital gains tax. 		Taxation Aug. 17, 2012
The Gillette Co. v. Franchise Tax Board
Despite 1993 amendment, taxpayers are entitled to elect Multistate Tax Compact’s formula of apportionment and allocation for state income tax purposes. 		Taxation Jul. 25, 2012
Alderson v. United States
Relator’s share from successful Medicare fraud qui tam action under False Claims Act is not capital gain, but taxed as ordinary income. 		Taxation Jul. 19, 2012
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