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May Trucking Co. v. Oregon Dept. of Transportation
Tax Injunction Act deprives court of subject matter jurisdiction to hear claim regarding International Fuel Tax Agreement. 		Taxation Jan. 11, 2005
Metro Leasing and Development Corp. v. Commissioner of Internal Revenue
Tax court properly determined amount of corporate officer's salary that could be deducted as business expense. 		Taxation Dec. 28, 2004
Ronald Moran Cadillac Inc. v. United States
Plaintiff is entitled only to refund amount government conceded was due for specific taxable year. 		Taxation Dec. 20, 2004
Coso Energy Developers v. County of Inyo
County is not precluded from taxing portion of plaintiff's operations located on naval weapons center. 		Taxation Dec. 5, 2004
CCPA No.1 v. County of Sonoma
California Constitution precludes county from including mineral rights discovered after 1967 in valuing extraterritorial property. 		Taxation Dec. 5, 2004
Ronald Moran Cadillac Inc. v. U.S.
Plaintiff is entitled only to refund amount government conceded was due for specific taxable year. 		Taxation Nov. 29, 2004
Choi v. Commissioner of Internal Revenue
IRS properly used 'bank deposits plus cash expenditures' method to reconstruct grocers' income. 		Taxation Sep. 28, 2004
Ordlock v. Franchise Tax Board
Taxpayers need not report IRS correction for year for which Franchise Tax Board is time-barred from assessing additional income taxes. 		Taxation Sep. 27, 2004
Helene Curtis Inc. v. Assessment Appeals Board (Los Angeles County Board of Supervisors)
Plaintiff is estopped from claiming benefits under tax code, but is still entitled to board hearing on merits of application. 		Taxation Sep. 24, 2004
City of Los Angeles v. Furman Selz Capital Management LLC
City may not impose tax on corporate- owned limited liability company that has elected to be disregarded as separate entity. 		Taxation Sep. 24, 2004
Coeur d'Alene Tribe of Idaho v. Hammond
Idaho cannot impose motor fuel tax on tribal retailers on reservations. 		Taxation Aug. 26, 2004
Addis v. Commissioner of Internal Revenue
Taxpayers are not entitled to charitable deduction for payments made to organization under 'split dollar' arrangement. 		Taxation Aug. 25, 2004
Amdahl Corp. v. Franchise Tax Board
Franchise Tax Board improperly assessed plaintiff's tax liability arising from refund of United Kingdom tax. 		Taxation Aug. 24, 2004
General Motors Corp. v. Franchise Tax Board
California's dividends-received deduction impermissibly discriminates against interstate commerce. 		Taxation Aug. 23, 2004
Noble v. Franchise Tax Board
Plaintiffs who intended, but had not yet moved to Colorado, were residents of California and subject to state's tax laws. 		Taxation Jul. 30, 2004
General Motors Corp. v. Franchise Tax Board
California's dividends-received deduction impermissibly discriminates against interstate commerce. 		Taxation Jul. 30, 2004
Cavanagh v. California Unemployment Insurance Appeals Board
Issuance of tax assessments for unpaid unemployment insurance does not violate automatic stay. 		Taxation Jul. 29, 2004
County of Orange v. Bezaire
Inflation cap under Proposition 13 must be calculated against original purchase price rather than reassessed value. 		Taxation Jul. 26, 2004
Rickley v. County of Los Angeles
Taxpayer may not obtain judicial determination of whether she is delinquent, but must pay taxes, exhaust administrative remedies, and, if necessary, sue for refund. 		Taxation Jul. 22, 2004
Amdahl Corp. v. County of Santa Clara
Plaintiff corporation is not exempt from paying property taxes because product taxed is not "business inventory." 		Taxation Jul. 12, 2004
Paine v. Franchise Tax Board
State taxation of guaranteed payments for personal income tax purposes is same as for accrual and cash basis taxpayers. 		Taxation Jul. 2, 2004
Biehl v. Commissioner of Internal Revenue
Attorney fees paid in wrongful termination suit do not satisfy business connection requirement under tax laws. 		Taxation Jun. 30, 2004
Neilson v. United States (In re Olshan)
Bankruptcy court erred in rejecting single item in IRS's proof of claim to disallow entire claim against debtor. 		Taxation Jun. 29, 2004
United States v. Maginnis
Sale of lottery right should be taxed as ordinary income, not as capital gain. 		Taxation Jun. 29, 2004
Hibbs v. Winn
Taxpayers may sue in federal court to challenge state tax credit for donations that result in scholarships for religious instruction. 		Taxation Jun. 21, 2004
U.S. v. Galletti
Tax assessment against partnership extends statute of limitations to collect tax against general partners. 		Taxation Mar. 30, 2004
Richmond v. Shasta Community Services District
Water district's increase of connection fee did not require voter approval under Proposition 218. 		Taxation Feb. 6, 2004
Adams v. Johnson
Taxpayers challenging assessments against partnership are not entitled to Bivens relief against federal auditors. 		Taxation Feb. 5, 2004
California Assn. of Retail Tobacconists v. State of California
Law that increases excise tax on tobacco products does not violate state constitution. 		Taxation Dec. 5, 2003
County of Los Angeles v. Southern California Edison Co.
Court did not err in determining market value of power plants nor in determining amount of underpayment of documentary transfer tax. 		Taxation Dec. 4, 2003
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