Case # | Name | Category | Court | Judge | Published |
---|---|---|---|---|---|
G053664
|
Land Partners, LLC v. County of Orange
Attorney fees are recoverable under Section 5152 if the failure of an assessor to apply a statute or regulation is based on a cognitive decision that said provision is invalid. |
Tax |
|
R. Ikola | Jan. 24, 2018 |
15-73819
|
Duggan v. CIR
The Tax Court does not have jurisdiction to hear petition of taxpayer for review of an I.R.S. determination under Section 6330(d)(1) outside of the prescribed thirty-day deadline. |
Tax |
|
M. Christen | Jan. 16, 2018 |
15-70863
|
Cooper v. Commissioner of Internal Revenue
Royalties garnered from transferred patent rights are not capital gains under '26 U.S.C. Section 1235(a)' if the patent holder effectively controls the recipient corporation. |
Tax |
|
S. Graber | Dec. 18, 2017 |
14-73047
|
Hewlett-Packard Company and Consolidated Subsidiaries v. Commissioner of Internal Revenue
Tax shelter fees may not be deducted under the Internal Revenue Code. |
Tax |
|
A. Kozinski | Nov. 10, 2017 |
B279273
|
JetSuite v. County of Los Angeles
Jets properly taxed at full value where evidence fails to show that other states 'acquired situs' over jets. |
Tax |
|
B. Hoffstadt | Oct. 11, 2017 |
15-15296
|
Hyatt v. Yee
Tax Injunction Act prevents district court from enjoining ongoing state tax proceedings where California law’s ‘pay-then-protest’ process continues to provide taxpayer with sufficient remedy. |
Tax |
|
Sep. 27, 2017 | |
S225589
|
Jacks v. City of Santa Barbara
Surcharge imposed on electricity bills in exchange for franchise rights is valid fee rather than tax, provided amount bears reasonable relationship to value of property interest. |
Tax |
|
T. Cantil-Sakauye | Jun. 30, 2017 |
S222329
|
926 North Ardmore Avenue LLC v. County of Los Angeles
Plaintiffs unsuccessful in challenging imposition of documentary transfer tax on written instrument transferring beneficial ownership of real property from one person to two others. |
Tax |
|
C. Corrigan | Jun. 30, 2017 |