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NetJets Aviation Inc. v. Guillory
Assessment of personal property tax against managers of fractionally owned aircraft is constitutional, but may not be applied retroactively. 		Taxation Jul. 19, 2012
NetJets Aviation Inc. v. Guillory
Assessment of personal property tax against managers of fractionally owned aircraft is constitutional, but may not be applied retroactively. 		Taxation Jun. 21, 2012
Estate of Morgens v. Commissioner of Internal Revenue
Gift taxes paid by donee trustees of qualifying terminable interest in property trust within three years of donor's death should be included in gross estate under 'gross-up rule.' 		Taxation May 3, 2012
Diageo-Guinness USA Inc. v. State Board of Equalization
State Board of Equalization does not have authority to adopt classifications of alcoholic beverages different than those of Dept. of Alcoholic Beverages for purposes of taxation. 		Taxation Apr. 30, 2012
Dicon Fiberoptics Inc. v. Franchise Tax Board
Franchise Tax Board is not required to accept certification as prima face proof that worker is 'qualified employeee' for purpose of hiring tax credits. 		Taxation Apr. 26, 2012
United States v. Home Concrete & Supply LLC
Six-year extended limitations period does not apply where taxpayer overstated basis on property that was sold, resulting in understatement of gain received. 		Taxation Apr. 25, 2012
Taiheiyo Cement U.S.A. Inc. v. Franchise Tax Board
Taxpayer fails to show it comes squarely within statute expressly authorizing tax credit in connection with purchases used in area designated as enterprise zone. 		Taxation Apr. 4, 2012
Duea v. County of San Diego
In property assessment case, plaintiff is not entitled to trial de novo on facts where he did not raise pertinent legal issue during administrative hearing. 		Taxation Mar. 27, 2012
Taproot Administrative Services Inc. v. Commissioner of Internal Revenue
Corporate taxpayer does not qualify for S corporation status during 2003 tax year where sole shareholder was custodial Roth Individual Retirement Account. 		Taxation Mar. 21, 2012
Taiheiyo Cement U.S.A. Inc. v. Franchise Tax Board
Taxpayer fails to show it comes squarely within statute expressly authorizing tax credit in connection with purchases used in area designated as enterprise zone. 		Taxation Mar. 13, 2012
Goldman v. California Franchise Tax Board
Taxpayers may not decrease their state tax liability by filing amended return and paying self-assessed taxes before completion of federal audit. 		Taxation Feb. 23, 2012
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 Feb. 21, 2012
Marshall Naify Revocable Trust v. United States
Estate's deduction of estimated amount of California income tax is inherently uncertain where estate attempted to avoid paying California income tax altogether. 		Taxation Feb. 16, 2012
Goldman v. California Franchise Tax Board
Taxpayers may not decrease their state tax liability by filing amended return and paying self-assessed taxes before completion of federal audit. 		Taxation Jan. 24, 2012
Western States Petroleum Association v. State Board of Equalization
State Board of Equalization rule that conflicts with long accepted practice of valuing real property is invalid because it is inconsistent with statute. 		Taxation Jan. 20, 2012
The Morning Star Co. v. Board of Equalization
Charge seeking to raise revenue to pay for governmental services that are unrelated to activity of charge is valid tax, not regulatory fee. 		Taxation Dec. 8, 2011
City of Scotts Valley v. County of Santa Cruz
Court incorrectly interprets tax allocation statutes where shift in property tax revenues applied to low-property tax city incorporated before enactment of Proposition 13. 		Taxation Nov. 25, 2011
Samueli v. Commissioner of Internal Revenue
Purported securities loan with potential term of 450 days, which was entered into for tax avoidance purposes, does not qualify for nonrecognition treatment. 		Taxation Nov. 2, 2011
City of Scotts Valley v. County of Santa Cruz
Court incorrectly interprets tax allocation statutes where shift in property tax revenues applied to low-property tax city incorporated before enactment of Proposition 13. 		Taxation Oct. 27, 2011
Samueli v. Commissioner of Internal Revenue
Purported securities loan with potential term of 450 days, which was entered into for tax avoidance purposes, does not qualify for nonrecognition treatment. 		Taxation Sep. 16, 2011
Apple Inc. v Franchise Tax Board
Last-in-first-out proration of repatriated dividends deters abuse and double taxation by preventing company from declaring what year’s earnings are being distributed. 		Taxation Sep. 13, 2011
Charter Communications Properties v. County of San Luis Obispo
Reasonably anticipated terms of possession may be used in valuing franchises where mutual understanding exists that terms of possession were longer than stated terms. 		Taxation Aug. 31, 2011
Napoliello v. Commissioner of Internal Revenue
IRS properly sends partner affected item notice of deficiency because deficiency required partner-level determination that did not allow direct computational adjustment. 		Taxation Aug. 24, 2011
Viewtech Inc. v. United States
Assessed taxpayer and his fiduciary lack standing to challenge summons issued to bank by Internal Revenue Service. 		Taxation Aug. 11, 2011
Estate of Petter v. Commissioner of Internal Revenue
Taxpayer is entitled to charitable deduction for additional units of LLC, which foundations were to receive, because transfer was not dependent on condition precedent. 		Taxation Aug. 5, 2011
AvalonBay Communities Inc. v. County of Los Angeles
Taxpayer is not entitled to cancellation of tax penalty where delinquent payment was due to employee error within taxpayer’s control. 		Taxation Jul. 22, 2011
Zapara v. Commissioner of Internal Revenue
Tax court properly exercises jurisdiction to review jeopardy levy and order credit to value of stock against debtors’ tax liabilities. 		Taxation Jul. 19, 2011
Parmar v. Board of Equalization
In refund action, shareholders and officers of company do not have standing to recover amount that company paid on their behalf. 		Taxation Jul. 14, 2011
Concerned Citizens for Responsible Government v. West Point Fire Protection District
Assessment that confers general benefit of fire protection to all parcels is invalid under Proposition 218, which limits imposition of special assessments. 		Taxation Jun. 29, 2011
Parmar v. Board of Equalization
In refund action, shareholders and officers of company do not have standing to recover amount that company paid on their behalf. 		Taxation Jun. 14, 2011
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