For reprint rights or to purchase a copy of your Daily Journal photo, email jeremy@reprintpros.com for prices or call 949-702-5390.

To buy more copies, call 866-531-1492 or email subscribe@dailyjournal.com
This is the property of the Daily Journal Corporation and fully protected by copyright. It is made available only to Daily Journal subscribers for personal or collaborative purposes and may not be distributed, reproduced, modified, stored or transferred without written permission. Please click "Reprint" to order presentation-ready copies to distribute to clients or use in commercial marketing materials or for permission to post on a website. and copyright (showing year of publication) at the bottom.
Subscribe to the Daily Journal for access to Daily Appellate Reports, Verdicts, Judicial Profiles and more...
Daily appellate reports
Sign up for Daily Journal emails
    Filter by date
     to 
    Search by Case Name
    Search by Judge
    Search by Case Number
    Search by DJ Citation Number
    Search by Category
    Search by Court
Name Category Published
Brown v. Commissioner of Internal Revenue
IRS Collection Division's return of taxpayer's offer-in-compromise as nonprocessable within the 24-month timeframe for considering such offers constituted a timely rejection of the offer. 		Tax 9th Aug. 30, 2024
Libitzky v. U.S.
Taxpayers were not entitled to recover $692,690 in overpaid taxes where the claim was made outside of the lookback period. 		Tax 9th Aug. 6, 2024
Loeber v. Lakeside Joint School District
California Constitution's Article XIII C, Section 3's initiative power does not apply to initiatives seeking to create tax exemptions, rather than reducing or repealing a tax. 		Tax 6DCA Jul. 11, 2024
U.S. v. Page
Statute of limitations for action to recover erroneous tax refund did not begin to run until the check clearance date because that was when the refund was made, not when the taxpayer received the check. 		Tax 9th Jun. 27, 2024
Moore v. United States
The Mandatory Repatriation Tax is an indirect tax on income that does not require apportionment. 		Tax USSC Jun. 21, 2024
Connelly v. U.S.
A corporation's contractual obligation to redeem shares did not reduce a corporation's value for the purposes of the federal estate tax. 		Tax USSC Jun. 7, 2024
Prang v. Los Angeles County Assessment Appeals Board
"Change in ownership" measures proportional beneficial ownership interests in corporate real property by corporate stock generally with no special analysis as to whether the stock is voting or non-voting. 		Tax CASC May 31, 2024
Equinix LLC et al. v. County of Los Angeles
Despite being the property's original owner, because property lessor's lease term was less than 35 years, it triggered change in ownership and subsequent property tax reassessment. 		Real Property, Tax 2DCA/1 May 13, 2024
Bekkerman v. California Dept. of Tax and Fee Admin.
Regulations allowing cellphones to be taxed based on their unbundled price rather than the cost with bundled service did not violate Revenue and Tax Code provisions. 		Tax 3DCA Feb. 28, 2024
Modification: County of Alameda v. Alameda County Taxpayers' Assn., Inc.
Despite involvement of certain government officials, voter tax initiative, passed by simple majority, was valid. 		Tax 1DCA/5 Feb. 27, 2024
Mojave Pistachios, LLC v. Superior Court (Indian Wells Valley Groundwater Authority
Since the pay-first rule applies to challenges to fees imposed by groundwater sustainability agency, demurrer was appropriate where pistachio grower failed to pay replenishment fee before filing suit. 		Tax 4DCA/3 Feb. 19, 2024
County of Alameda v. Alameda County Taxpayers' Assn., Inc.
Despite involvement of certain government officials, voter tax initiative, passed by simple majority, was valid. 		Tax 1DCA/5 Jan. 31, 2024
Greenspan v. County of Los Angeles
Los Angeles County incorrectly calculated value of property after new construction because it did not reduce the value for structures that were removed. 		Tax 2DCA/4 Dec. 26, 2023
Stettner v. Mercedes-Benz Financial Services USA, LLC
Consumers fighting tax fees assessed after vehicle lease's termination were required to exhaust their administrative remedies prior to filing suit. 		Tax 3DCA Dec. 22, 2023
One Technologies LLC v. Franchise Tax Board
Because all aspects of Proposition 39's initiative dealt with its purpose of funding clean energy jobs, it did not violate the single-subject rule for ballot initiatives. 		Tax 2DCA/1 Oct. 25, 2023
FlightSafety International v. Los Angeles County Assessment Appeals Bd.
Trial court did not err in denying tax petitioner's writ request because tax petitioner had a viable, procedural process that writ relief would circumvent. 		Tax 2DCA/8 Oct. 24, 2023
Paramount Pictures Corp. v. County of Los Angeles
Los Angeles County Assessment Appeals Board did not commit methodological error in rejecting Paramount's property tax valuation that used the income approach rather than the recommended cost approach. 		Tax 2DCA/4 Oct. 2, 2023
Modification: SHR St. Francis, LLC v. City and County of San Francisco
Hotel's valuation for property tax reassessment should not have included intangible assets such as in-room movies and laundry services. 		Tax 1DCA/5 Sep. 15, 2023
SHR St. Francis, LLC v. City and County of San Francisco
Hotel's valuation for property tax reassessment should not have included intangible assets such as in-room movies and laundry services. 		Tax 1DCA/5 Aug. 21, 2023
Tarpey v. U.S.
Organization of tax-avoidance scheme was activity giving rise to tax penalties assessed by the IRS equal to 50 percent of the gross income from the scheme. 		Tax 9th Aug. 18, 2023
York v. U.S.
Former chief financial officer was liable for claim based on tax penalty for unpaid payroll taxes where he had authority to pay taxes and recklessly disregarded whether they were paid. 		Tax 9th Aug. 14, 2023
Traiman v. Alameda Unified School Dist.
School district's qualified special tax was acceptable given that it was uniformly applied to all parcels regardless of the possible effect of different tax rates for larger parcels. 		Tax 1DCA/5 Aug. 7, 2023
Grace v. The Walt Disney Company
Disney benefited from a "City Subsidy" under Anaheim's Living Wage Ordinance since it received a rebate of a portion of the incremental tax revenues collected by the city. 		Tax 4DCA/3 Jul. 14, 2023
Keene-Stevens v. Commissioner of Internal Revenue
The Tax Court erred by accepting, in individual deficiency proceedings, the partnership losses that taxpayers claimed on unsigned, unfiled tax forms to offset their non-partnership income. 		Tax 9th Jul. 5, 2023
CSHV 1999 Harrison, LLC v. County of Alameda
Limited liability company formed by a state public retirement system for real estate investments was not a political subdivision of the State of California exempt from documentary transfer taxes. 		Tax 1DCA/1 Jun. 2, 2023
RAR2 Villa Marina Center CA SPE, Inc. v. County of Los Angeles
Neither laches nor the statutory scheme barred County Assessor from responding to owners' request for lower valuation with a recommendation that the property be assessed at an even higher value. 		Tax 2DCA/7 May 25, 2023
Polselli v. IRS
Lower courts correctly determined that petitioners could not move to quash IRS's summonses seeking their financial records because no notice was needed, pursuant to a statutory exception to the notice requirement. 		Tax USSC May 19, 2023
U.S. v. Paulson
District court decision was reversed because it erroneously interpreted a portion of the tax code to effectively exclude defendants from personal liability for estate taxes. 		Tax 9th May 18, 2023
Air 7, LLC v. County of Ventura
Taxes imposed on aircraft permanently removed from California before tax lien date were unlawful despite whether the aircraft was situated or taxed in another state. 		Tax 2DCA/6 Apr. 20, 2023
Olympic and Georgia Partners, LLC v. County of Los Angeles
County incorrectly assessed taxpayer's hotel because a subsidy from the city was an intangible asset that should have been deduced from the income assessment. 		Tax 2DCA/8 Apr. 11, 2023
By using our website, you agree to our use of cookies in accordance with our cookie policy. You can learn more about how we use cookies by reviewing our Privacy Policy here.