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First American Commercial Real Estate Services Inc. v. County of San Diego
Tax service company is not entitled to cancellation of late payment penalty due to inadvertent but avoidable clerical error. 		Taxation Jun. 13, 2011
Franchise Tax Board v. Superior Court (Gonzales)
Taxpayer does not have right to jury trial in action for refund of state income taxes. 		Taxation Jun. 7, 2011
First American Commercial Real Estate Services Inc. v. County of San Diego
Tax service company is not entitled to cancellation of late payment penalty due to inadvertent but avoidable clerical error. 		Taxation Jun. 7, 2011
Elk Hills Power LLC v. Board of Equalization
Power plant’s purchase of emissions reduction credits may be considered in calculating plant’s value and earnings in determining plant’s tax liability. 		Taxation May 11, 2011
Ribeiro v. County of El Dorado
Purchaser of tax-defaulted property from public entity at tax sale is limited to statutory remedies, and may not pursue traditional contract remedies. 		Taxation May 11, 2011
Strom v. United States
Deferral of tax consequences of stock option exercises is erroneous because there was no reasonable chance that Section 16(b) suit would have succeeded. 		Taxation Apr. 6, 2011
Washington Mutual Inc. v. United States
Savings and loan association has cost basis for taxation purposes in rights granted by government in exchange for acquisition of defaulting thrifts in financial crisis. 		Taxation Mar. 4, 2011
CSX Transportation Inc. v. Alabama Dept. of Revenue
Rail carrier may challenge state’s imposition of sales and use taxes that are not equally imposed against its competitors as discriminatory. 		Taxation Feb. 23, 2011
Baccei v. United States
Substantial compliance doctrine does not apply to applicant’s failure to enter extension period when applying for filing extension for federal estate tax return. 		Taxation Feb. 17, 2011
United States v. Richey
Continued enforcement of IRS summons is proper where taxpayers' liability has not been finally determined and summons was issued for legitimate purpose. 		Taxation Jan. 24, 2011
Linton v. United States
Summary judgment is improper where question of when donor intended to make gifts to trust effective exists in determining gift tax. 		Taxation Jan. 24, 2011
Nortel Networks Inc. v. State Board of Equalization
Licensing agreement is exempt from sales tax as ‘technology transfer agreement’ where licensee is given right to use patented process to sell product. 		Taxation Jan. 19, 2011
Commissioner of Internal Revenue v. JT USA LP
Court lacks jurisdiction over Tax Court's interlocutory order in partnership tax proceeding, even in light of 'practical finality' rule. 		Taxation Jan. 18, 2011
Mayo Foundation for Medical Education and Research v. United States
Treasury Dept. properly determines that medical residents are not exempt from tax because they work full-time, even if education is incident to services rendered. 		Taxation Jan. 11, 2011
Rezner v. Bayerische Hypo-Und Vereinsbank AG
Plaintiff lacks standing to sue bank under civil RICO absent showing that bank’s fraudulent act proximately caused plaintiff’s injuries. 		Taxation Dec. 28, 2010
Opinion of Brown
All property taxpayers in merged school district are liable for paying their share of former districts' cumulative outstanding bonded indebtedness. 		Taxation Dec. 21, 2010
Lowe v Washoe County
Absence of class-wide remedy for challenging ad valorem tax assessment does not render state court remedy inefficient under Tax Injunction Act. 		Taxation Dec. 16, 2010
California Taxpayers’ Association v. Franchise Tax Board
Liability imposed on corporate taxpayers for understatement of taxes is penalty, not tax, and therefore not subject to two-thirds legislative vote for enactment. 		Taxation Dec. 13, 2010
Stahl v. United States
Members of religious corporation who work to contribute to corporation’s business are ‘employees’ for tax purposes. 		Taxation Nov. 29, 2010
D.N. v. United States
Receipt of deceased father’s 401(k) distribution by son as secondary beneficiary turns son into ‘distributee’ for purposes of tax liability. 		Taxation Nov. 22, 2010
Employment Development Dept. v. California Unemployment Insurance Appeals Board (Screaming Eagle Inc.)
Payroll companies performing as single unit may not transfer payroll to company that has lower unemployment insurance rate to avoid paying higher rate. 		Taxation Nov. 21, 2010
Chiatello v. City and County of San Francisco
Taxpayer lacks standing to challenge tax that he is not personally liable for, precluding any injury that may give him argument for standing. 		Taxation Nov. 16, 2010
Equilon Enterprises LLC v. State Board of Equalization
Fee imposed by Childhood Lead Poisoning Prevention Act is constitutional tax imposed on gasoline industry, which is identifiably engaged in contributing to contamination. 		Taxation Oct. 31, 2010
Du v. Franchise Tax Board
Taxpayers who filed amended tax returns under California’s ‘voluntary compliance initiative’ cannot later seek refund if option chosen expressly waives claim for refund. 		Taxation Oct. 26, 2010
Chiatello v. City and County of San Francisco
Taxpayer lacks standing to challenge tax that he is not personally liable for, precluding any injury that may give him argument for standing. 		Taxation Oct. 21, 2010
Opinion of Brown
Specific pass-through payments from redevelopment agencies are calculated by applying tax rate to difference between value in year of payment and adjusted base year. 		Taxation Sep. 20, 2010
Hongsermeier v. Commissioner of Internal Revenue
Tax court properly determines remedy to include taxpayer deficiencies on remand where appellate court refused to vacate penalties in their entirety. 		Taxation Sep. 2, 2010
River Garden Retirement Home v. Franchise Tax Board
Taxing entity may apply retroactive tax to cure unconstitutional elements of taxing scheme. 		Taxation Jul. 16, 2010
Homebuilders Association of Tulare/Kings Counties Inc. v. City of Lemoore
City's fire protection impact fee violates Mitigation Fee Act where it is not reasonably related to burden created by development project. 		Taxation Jul. 12, 2010
Bluetooth SIG Inc. v. United States of America
Bluetooth nonprofit corporation is not entitled to IRS tax exemption because it lacks business league status. 		Taxation Jul. 9, 2010
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