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
Howard Jarvis Taxpayers Association v. City of Los Angeles
Lawsuit attacking city ordinance, which extends business tax to persons engaged in home occupations, is barred by statute of limitations. 		Taxation May 5, 2000
Union Oil Company of California v. City of Los Angeles
Business is entitled to tax refund from city, but not attorney fees. 		Taxation May 5, 2000
Drake Oil Technology v. Commissioner of Internal Revenue
Order 		Taxation May 2, 2000
Cable Plus Co. v. Arizona Department of Revenue
Information transmitted by Cable Plus does not originate in Arizona and therefore it does not engage in taxable intrastate telecommunications activities. 		Taxation May 2, 2000
Garrett v. Bryan Cave LLP
Opinion 		Taxation May 2, 2000
Quinn v. Internal Revenue Service
Order 		Taxation May 2, 2000
Transworld Systems Inc. v. County of Sonoma
Goods do not have to be delivered directly to customer to qualify for business inventory exemption. 		Taxation Apr. 28, 2000
Salopek v. Commissioner of Internal Revenue
Order 		Taxation Apr. 18, 2000
Trotter v. Internal Revenue Service
Order 		Taxation Apr. 18, 2000
TCI Satellite Entertainment, Inc. v. Board of Equalization of Montezuma County
Satellite dish company which leases equipment to customers not eligible for exemption from personal property tax. 		Taxation Apr. 18, 2000
Stafford v. U.S.
Taxpayer's action seeking injunctive relief to protect properties from federal tax liens is frivolous. 		Taxation Apr. 5, 2000
Wade v. IRS
Order 		Taxation Mar. 29, 2000
Jensen v. Commissioner of Internal Revenue
Order 		Taxation Mar. 29, 2000
Baizer v. Commissioner of Internal Revenue
Treasury Department may impose tax penalties for prohibited transactions under qualified pension plan even though Labor Department has entered into consent judgment concerning plan. 		Taxation Mar. 14, 2000
Welch v. Commissioner of Internal Revenue
Taxpayer bears burden of showing that money deposited in bank account was derived from nontaxable source of income. 		Taxation Mar. 14, 2000
Hill v. Commissioner of Internal Revenue
Limited partners are not entitled to business loss deduction when partnership lacks profit motive. 		Taxation Mar. 14, 2000
Hunt-Wesson Inc. v. Franchise Tax Board of California
California's interest deduction offset provision taxes income in violation of federal Constitution. 		Taxation Mar. 6, 2000
U.S. v. Assembly of Yhwhoshua
Order 		Taxation Feb. 16, 2000
Walker v. United States
Attorneys fees paid as annuity are income for year of payment, not for year work is completed. 		Taxation Feb. 16, 2000
Underwood v. Commissioner of Internal Revenue
Order 		Taxation Feb. 9, 2000
The Department of Revenue v. Durango & Silverton Narrow Gauge Railroad Company
Railroad exempt from application of sales and tourism taxes. 		Taxation Feb. 9, 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 Feb. 9, 2000
Writers Guild of America West Inc. v. City of Los Angeles
To pursue relief and raise constitutionality of business tax ordinance, home-based writers must first make tax payment then sue for refund. 		Taxation Feb. 3, 2000
Twenty Mile Joint Venture v. Commissioner of Internal Revenue
Partnership's debt reduction is forgiveness of debt, not capital contribution, subject to tax. 		Taxation Jan. 5, 2000
Helene Curtis Inc. v. Assessment Appeals Board of Los Angeles County
California Code of Regulations rule is valid in that it does not improperly conflict with Revenue and Taxation Code. 		Taxation Dec. 30, 1999
Merkel v. Commissioner of Internal Revenue
Guaranty is liability, for determining insolvency to exclude debt forgiveness from income, if guarantor would be called to pay guaranty before forgiveness. 		Taxation Dec. 30, 1999
Montgomery v. Commissioner of Internal Revenue
Order 		Taxation Dec. 28, 1999
Moody v. U.S.
Order 		Taxation Dec. 11, 1999
General Motors Corp. v. The City and County of Denver
Use tax fails commerce clause's internal consistency requirement because it doesn't credit all sales and use taxes paid in other states. 		Taxation Dec. 10, 1999
Green v. Commissioner of Internal Revenue Service
Order 		Taxation Dec. 10, 1999
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.