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Name Category Published
Farmer Bros. Co. v. Franchise Tax Board
Dividends received deduction violates commerce clause by discriminating against corporations engaged in interstate commerce. 		Taxation Nov. 21, 2003
Hanjin International Corp. v. Los Angeles County Metropolitan Transportation Authority
Four-year statute of limitations applies to action for refund of overpayment of special benefit assessment. 		Taxation Nov. 21, 2003
J.H. McKnight Ranch Inc. v. Franchise Tax Board
Tax board that had actual notice of refund claim cannot assert taxpayer failed to exhaust administrative remedies. 		Taxation Oct. 24, 2003
Banaitis v. Commissioner of Internal Revenue
Attorney fees paid by plaintiff should not be included in plaintiff's gross income total. 		Taxation Oct. 9, 2003
Frontier Chevrolet Co. v. Commissioner of Internal Revenue
Because corporation redeemed stock in connection with covenant not to compete, it must amortize covenant under Internal Revenue Code Section 197. 		Taxation Jul. 23, 2003
Brown v. United States
IRS properly increased estate tax owed by decedent's estate to account for gift taxes paid within three years prior to death. 		Taxation Jul. 23, 2003
Fitzgerald v. Racing Association of Central Iowa
State law that imposes different tax rates on slot machines does not violate equal protection clause. 		Taxation Jun. 18, 2003
Schott v. Commissioner of Internal Revenue
Grantor-retained annuity trust qualifies as interest under 26 U.S.C. Section 2702. 		Taxation Jun. 10, 2003
Elings v. Commissioner of Internal Revenue
Notice of tax deficiency that failed to include deadline was valid because taxpayer suffered no prejudice. 		Taxation May 30, 2003
Abelein v. United States
IRS did not improperly disclose confidential tax return information to partners and investors. 		Taxation Apr. 9, 2003
Apple Computer Inc. v. County of Santa Clara Assessment Appeals Board (Stone)
Stipulation between Assessor and taxpayer merely agreed to valuation method and did not result in equalization of all property contested. 		Taxation Apr. 2, 2003
Synergy Staffing Inc. v. IRS
Taxpayer gave adequate notice that it was seeking abatement of late-payment penalty. 		Taxation Apr. 1, 2003
Arbuckle-College City Fire Protection District v. County of Colusa
County may charge administrative costs of assessment to fire protection district in accordance with Revenue and Taxation Code Section 95.3. 		Taxation Mar. 31, 2003
FlightSafety International Inc. v. Los Angeles County Assessment Appeals Board (Los Angeles County Board of Supervisors)
Writ requiring county assessment appeals board to enroll taxpayer's opinion of value for multiple tax years was properly granted. 		Taxation Mar. 28, 2003
Milenbach v. Commissioner of Internal Revenue
Loan payments made to Raiders professional football team are not taxable income. 		Taxation Mar. 23, 2003
Dixon v. Commissioner of Internal Revenue
Fraud and concealment by government attorneys during court proceedings requires relief for taxpayers. 		Taxation Mar. 21, 2003
Boeing Co. v. United States
Treasury regulation that governs taxable income for research and development expenses is valid. 		Taxation Mar. 11, 2003
El Dorado Palm Springs, Ltd. v. Riverside County Board of Supervisors
Tax Assessor is required to reappraise property after there has been reduction in tax assessment due to decline in value. 		Taxation Feb. 28, 2003
Bunker v. County of Orange
Petition requesting county to comply with tax code provision addressing valuation of property does not qualify as lawsuit seeking tax refund. 		Taxation Feb. 4, 2003
Pacific Gas & Electric v. City of Oakland
City of Oakland violated California Constitution by imposing higher business tax upon electrical utilities. 		Taxation Jan. 29, 2003
Patel v. City of San Bernardino
Plaintiffs who had tax declared invalid in state court are barred from seeking damages in federal court. 		Taxation Jan. 15, 2003
Microsoft v. Commissioner of Internal Revenue Service
Master copies of computer software qualify for 'export property' deduction because they are considered 'copyrights' under the tax code. 		Taxation Jan. 14, 2003
Farrell v. United States
Income earned on U.S. insular possession is not excludable as 'foreign earned income' under tax law. 		Taxation Jan. 7, 2003
Miller v. Commissioner of Internal Revenue
Beauty salon owner is not entitled to abatement of interest on employment taxes under 26 U.S.C. Section 6404(e). 		Taxation Nov. 20, 2002
UnionBanCal Corp. v. Commissioner of Internal Revenue
Availability of loss deduction to company whose predecessor-in-interest left controlled group stays with property until property goes to unrelated party. 		Taxation Nov. 12, 2002
Smith v. Commissioner of Internal Revenue
Replacement costs for smelting machines and floors do not qualify for deductions as ordinary and necessary business expenses. 		Taxation Oct. 16, 2002
Omohundro v. United States
District court had authority to consider taxpayer's timely request for credit for overpayment. 		Taxation Oct. 16, 2002
Schnyder v. State Board of Equalization
Because purchaser in bulk sale failed to obtain receipt stating seller's taxes had been paid, purchasers are liable for taxes under successor liability statute. 		Taxation Oct. 7, 2002
Home Depot USA Inc. v. Pueblo County Board of Commissioners
Items used for business operations are correctly categorized as personal property. 		Taxation Sep. 23, 2002
Ball Corporation v. Fisher
Owner of certain machinery entitled to exemption from use taxes under state and federal tax codes. 		Taxation Sep. 23, 2002
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