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Name Category Published
Boyd Gaming Corp. v. Commissioner of Internal Revenue
Employer providing 'closed campus' workplace is entitled to 100 percent income tax deduction for free meals provided to employees. 		Taxation Aug. 6, 1999
Muething v. Franchise Tax Board
Company's sold stock doesn't qualify as 'small business stock' and gain is taxed as preference income. 		Taxation Aug. 5, 1999
Daks v. Franchise Tax Board
Pension income earned in another state, but distributed after taxpayer becomes a California resident, is taxable. 		Taxation Aug. 4, 1999
Leila G. Newhall Unitrust v. IRS
Charitable remainder unitrust's entire income is taxed, including unrelated income from publicly traded limited partnerships. 		Taxation Aug. 3, 1999
Thomas v. City of East Palo Alto
Tax levied only on property owners is unconstitutional if not apportioned according to value. 		Taxation Jul. 30, 1999
Buffalow v. United States
'Responsible person' cannot avoid liability for unpaid payroll taxes by using withheld funds to 'rescue' corporation. 		Taxation Jul. 29, 1999
First Estate Bank of Nevada v. United States
Supreme Court's decision bars tolling limitation period for refund based on taxpayer's incompetence before death. 		Taxation Jul. 28, 1999
Hepner v. Franchise Tax Board of the State of California
Tax debtor cannot claim exemptions on property subject to an order to withhold. 		Taxation Jul. 27, 1999
PLM Tax Certificate Program v. Denton
Involuntary tax lien on property after acquisition by Resolution Trust Corporation is invalid under federal law. 		Taxation Jul. 27, 1999
Scripps Clinic and Research Foundation v. County of San Diego
Research clinic's arm's length transaction with private company doesn't disqualify its property tax welfare exemption. 		Taxation Jul. 26, 1999
Commissioner of Internal Revenue v. Estate of Hubert
Estate tax deduction isn't reduced for marital or charitable bequests by administrative expenses paid from income. 		Taxation Jul. 26, 1999
Chevron U.S.A. Inc. v. State Board of Equalization
Oil drilling platform not 'delivered' for tax purposes by mid-construction switch to new builder. 		Taxation Jul. 25, 1999
Smith v. State Board of Equalization of the State of California
Owner and occupier of a leasehold condominium is exempt from real property taxation. 		Taxation Jul. 25, 1999
Hadsell v. IRS
Indigent prisoner is entitled to tax court assistance in obtaining documents to establish tax liability defense. 		Taxation Jul. 25, 1999
Everson v. United States
Taxpayer cannot depreciate nor receive tax credits for trees planted to prevent farm's soil erosion. 		Taxation Jul. 25, 1999
Balabanian v. Commissioner of Internal Revenue
Order 		Taxation Jul. 23, 1999
U.S. v. Brockamp
'Equitable tolling' cannot be read into limitations statute for filing administrative tax refund claim. 		Taxation Jul. 20, 1999
General Motors Corp. v. Tracy
Differential taxation of natural gas sales by public utilities and independent marketers isn't commerce clause violation. 		Taxation Jul. 20, 1999
Little v. IRS
Continuous and substantial property sales and purchases by dealer bars capital gains treatment for income. 		Taxation Jul. 19, 1999
Garg v. People
Litigation expenses awarded to taxpayer are not subject to offset by state against taxes owed. 		Taxation Jul. 15, 1999
Broadcast Music Inc. v. Hirsch
Federal tax lien lacks priority over prior unrecorded assignment of taxpayer's state law royalty rights. 		Taxation Jul. 15, 1999
Parker v. United States
Beneficiaries' identity doesn't allow IRS' retention of trust's overpayment based on time-barred assessment against estate. 		Taxation Jul. 7, 1999
Ferguson v. Commissioner of Internal Revenue Service.
Plaintiff's gain in appreciated stock later transferred to charitable organizations is taxable income under anticipatory assignment of income doctrine. 		Taxation Jul. 7, 1999
Seegmiller v. County of Nevada
Refusal to apportion tax liability based on actual time property was located in state not unconstitutional. 		Taxation Jul. 7, 1999
Nobles v. IRS
No federal statute or rule mandates recusal of U.S. tax court judge on party's motion. 		Taxation Jul. 7, 1999
Sinclair Paint Co. v. State Board of Equalization
Fees assessed against paint company under Childhood Lead Prevention Act are regulatory fees, not unconstitutional taxation. 		Taxation Jul. 6, 1999
Talley Industries Inc. v. IRS
Parties' intent determines business-expense deductibility of contractor's fraud-claim payment to government. 		Taxation Jul. 1, 1999
Fujitsu Microelectronics Inc. v. Assessment Appeals Board of the County of San Diego
Failure to establish government applied improper depreciation rates on personal property results in no refund. 		Taxation Jul. 1, 1999
The Manchester Group v. Commissioner of Internal Revenue
Motion for leave to vacate tax court decision is filed on the date motion is postmarked. 		Taxation Jun. 29, 1999
Yamaha Corp. of America v. State Bd. of Equalization of the State of California
Property brought into California for delivery to out-of-state donee is subject to use tax. 		Taxation Jun. 29, 1999
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