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International Medication Systems, Inc. v. Assessment Board of Los Angeles County
Assessment Appeals Board's failure to give 45 days' notice for hearing on reduction application voids judgment. 		Taxation Jun. 12, 1999
International Medication Systems, Inc. v. Assessment Appeals Board of Los Angeles County
Assessment Appeals Board's failure to give 45 days' notice for hearing on reduction application voids judgment. 		Taxation Jun. 12, 1999
Brennan v. Southwest Airlines
Action to recover collected but inapplicable tax constitutes suit for tax refund. 		Taxation Jun. 10, 1999
City of San Bernardino Hotel/Motel Association v. City of San Bernardino
City of San Bernardino's transient occupancy tax ordinance is void for vagueness. 		Taxation Jun. 10, 1999
Walthall v. United States
Tax Equity and Fiscal Responsibility Act provides constitutionally adequate notice to indirect partners of multitiered partnerships. 		Taxation Jun. 10, 1999
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 Jun. 8, 1999
Keeter v. United States
Refund Not Exceeding Tax Paid Prior To Administrative Claim Can Include Later Assessment. 		Taxation Jun. 7, 1999
Blake v. City of Port Hueneme
Special assessments against real property which don't provide special benefits to homeowners are invalid. 		Taxation Jun. 7, 1999
Mitchell v. County of Los Angeles
County's valuation of property for tax purposes must involve an analysis based on comparable sales. 		Taxation Jun. 7, 1999
U.S. v. United States Shoe Corp.
Ad valorem Harbor Maintenance Tax violates export clause as applied to exports. 		Taxation Jun. 7, 1999
I & O Publishing Co. Inc. v. IRS
Addition to tax for fraud following taxpayer's conviction for tax evasion is not double jeopardy. 		Taxation Jun. 6, 1999
Mission Housing Development Company v. City and County of San Francisco
Assessment board's failure to make timely determination entitles taxpayers to use their property value opinion. 		Taxation Jun. 6, 1999
Blake v. City of Port Hueneme
Special assessments against real property which don't provide special benefits to homeowners are invalid. 		Taxation Jun. 4, 1999
Jerron West Inc. v. State of California State Board of Equalization
Tax Injunction Act divests court's jurisdiction in action to enjoin tax proceedings during related criminal case. 		Taxation Jun. 4, 1999
Estate of Rapp v. Commissioner of Internal Revenue
Reformation of will creating qualified terminable interest property trust lacks binding effect to determine federal taxes. 		Taxation Jun. 4, 1999
Oregon Short Line Railroad Co. v. Dept. of Revenue Oregon
Railroad Revitalization Act is valid exercise of congressional power barring states from imposing discriminatory railroad taxes. 		Taxation Jun. 4, 1999
COD Gas & Oil Co. Inc. v. State Board Of Equalization
Motor fuel retailers are not entitled to refund of sales tax declared unconstitutional. 		Taxation Jun. 3, 1999
Vardanega v. Internal Revenue Service
Entire real property can be redeemed at foreclosure sale if internal revenue service has lien on it. 		Taxation Jun. 3, 1999
Henry v. Commissioner of Internal Revenue
Taxpayers aren't subject to statutory addition to tax deficiency since they relied on accountant's treatment of stock option proceeds. 		Taxation Jun. 3, 1999
Louis v. Commissioner of Internal Revenue
Imposing additional tax on individual convicted of tax fraud doesn't violate double jeopardy. 		Taxation Jun. 3, 1999
Rankin v. Commissioner of Internal Revenue
IRS's income tax adjustment for accounting method change applies when invalid deduction system abandoned in wrong year. 		Taxation Jun. 3, 1999
Hon. Michael H. Krausnick, County Counsel, County of Stanislaus
Valuing farmland subject to restrictions at 65 percent of its restricted use value, for tax assessment purposes, is constitutional. 		Taxation Jun. 1, 1999
Wall v. United States
Refund under Tax Equity and Financial Responsibility Act must be shown by partnership deductions and credits. 		Taxation May 26, 1999
Atlas Hotels Inc. v. United States
Contract terms deprive employer of standing to seek refund of penalties paid by payroll service company. 		Taxation May 26, 1999
Hon. Wesley Chesbro, member of the California State Senate
Documentary Transfer Tax Act doesn't apply to transfer of real property from parent corporation to its own subsidiary. 		Taxation May 25, 1999
Blake v. City of Port Hueneme
Special assessment against real property which don't provide special benefits to homeowners are invalid. 		Taxation May 25, 1999
CAT Partnership v. County of Santa Cruz
Rate protection provisions in cable operators' local franchise agreements aren't subject to property tax. 		Taxation May 25, 1999
Jerron West Inc. v. State of California State Board of Equalization
Tax Injunction Act divests court's jurisdiction in action to enjoin tax proceedings during related criminal case. 		Taxation May 22, 1999
Newsweek Inc. v. Florida Dept. of Revenue
Magazine is entitled to refund for taxes paid under law later found to be unconstitutional. 		Taxation May 20, 1999
Quarty v. U.S.
Taxpayers' constitutional rights aren't violated by retroactive application of increased estate and gift taxes. 		Taxation May 20, 1999
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