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Name Category Published
Howard Jarvis Taxpayers Association v. City of Los Angeles
Charges for water use are not 'special tax' that requires voter approval. 		Taxation Jan. 4, 2001
Heavenly Valley v. El Dorado County Board of Equalization
Court errs in adopting business taxpayer's opinion of property value when it should have remanded case for administrative hearing on the issue. 		Taxation Jan. 4, 2001
Alpha Therapeutic Corp. v. Franchise Tax Board.
Corporate franchise taxes are owed for the right of doing business in California and are not subject to Revenue and Taxation Code Section 33 exemptions. 		Taxation Nov. 30, 2000
Sheehy v. Franchise Tax Board
Penalty for unpaid taxes is not subject to constitutional limits for loan interest rates. 		Taxation Nov. 30, 2000
Citicorp North America, Inc. v. Franchise Tax Board
Corporate affiliate located out of state may be assessed franchise tax under unitary method of taxation. 		Taxation Nov. 30, 2000
Citicorp North America Inc. v. Franchise Tax Board
Corporate affiliate located out of state may be assessed franchise tax under unitary method of taxation. 		Taxation Nov. 29, 2000
St. Charles Investment Co. v. Commissioner of Internal Revenue
C corporation changing to S corporation did not improperly carry forward passive activity losses from years in which it had been C corporation. 		Taxation Nov. 21, 2000
U.S. v. Jacob
Order 		Taxation Nov. 21, 2000
U.S. v. Spence
Order 		Taxation Nov. 21, 2000
Martin v. Commissioner of Internal Revenue
Order 		Taxation Nov. 14, 2000
US West Communications, Inc. v. City of Tuson
City may assess tax for telecommunications services provided over public highway. 		Taxation Nov. 6, 2000
Bliss v. U.S.
Order 		Taxation Nov. 6, 2000
Char-Lil Corp. v. Commissioner of Internal Revenue
Order 		Taxation Nov. 6, 2000
Agua Caliente Band of Cahuilla Indians v. Hardin
State sovereignty doesn't bar Indian tribe from seeking declaratory and injunctive relief against state officials for imposing sales tax on purchases at tribal resort. 		Taxation Nov. 3, 2000
Aida Renta Trust v. Department of Revenue
Tax authority may settle refund claims of one taxpayer group, while contesting refund claims of other similarly situated taxpayer group. 		Taxation Oct. 16, 2000
Benci-Woodward v. Commissioner of Internal Revenue
Taxpayers may not exclude portion of punitive damages award retained by attorney pursuant to contingent fee agreement from gross income. 		Taxation Oct. 5, 2000
Turin & Sons Inc. v. Commissioner of Internal Revenue
Emulsified asphalt cannot be stored as inventory, and is therefore not 'merchandise' within scope of Treasury regulations. 		Taxation Oct. 5, 2000
LabelGraphics Inc. v. Commissioner of Internal Revenue
Tax court may determine reasonableness of company president's high bonus when it benchmarks independent investor's expectations and recognizes excellent management of company for tax year. 		Taxation Oct. 4, 2000
Yamaha Corporation of America v. State Board of Equalization
Property delivered to common carrier in California for delivery to out-of-state donee is subject to California use tax. 		Taxation Sep. 26, 2000
Yamaha Corp. of America v. State Board of Equalization
Property brought into California for delivery to out-of-state donees is subject to use tax. 		Taxation Sep. 26, 2000
Agnew v. California State Board of Equalization
Taxpayer isn't required to pay interest on claimed tax deficiency as prerequisite for review or suit. 		Taxation Sep. 25, 2000
Johnson v. Utah State Tax Commission
Order 		Taxation Sep. 20, 2000
City and County of Denver v. United Air Lines Inc.
Court lacks jurisdiction to hear taxpayer's claim for declaratory relief and review of municipal agency's tax assessment when taxpayer doesn't comply with administrative remedies. 		Taxation Sep. 19, 2000
Arizona Department of Revenue v. Care Computer Systems Inc.
Sufficient nexus exists between Washington corporation's business activities and Arizona that justifies Arizona imposing retail transaction privilege tax. 		Taxation Aug. 30, 2000
Park Central Mall v. Maricopa County
Tax Assessor is bound by assessment correction procedures he chose even though notice was premature and therefore invalid. 		Taxation Aug. 30, 2000
Kurzet v. Commissioner of Internal Revenue
Portion of expenses associated with Lear jet owned by couple is deductible to extent it is used for business purposes. 		Taxation Aug. 23, 2000
Coady v. Commissioner of Internal Revenue
Plaintiff cannot avoid taxation of recovery for back pay and benefits by diverting it to counsel as contingency fee. 		Taxation Aug. 5, 2000
Mission Housing Development Co. v. City and County of San Francisco
Taxpayers are entitled to have opinions of value inserted on assessment rolls only for tax years covered on application. 		Taxation Aug. 4, 2000
Teyssier v. City of San Diego
Rental unit business tax on property owners who rent their residential real estate is valid general excise tax. 		Taxation Aug. 4, 2000
Freis v. Soboroff
The federal requirements that cities withhold taxes and require payment recipients to provide social security numbers does not violate Constitution. 		Taxation Aug. 4, 2000
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