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Name Category Published
City of Alhambra v. County of Los Angeles
County’s calculation of property tax administration fee expressly limited by statutory terms may not include costs for additional services. 		Taxation Jul. 8, 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 Jun. 11, 2010
Levin v. Commerce Energy Inc.
Under comity doctrine, independent marketers retailing natural gas to Ohio consumers are prohibited from alleging discriminatory state taxation in federal court. 		Taxation Jun. 2, 2010
Batt v. City and County of San Francisco
San Francisco tax on transient occupancy of hotel rooms is valid as applied to parking charges. 		Taxation Apr. 29, 2010
Xilinx Inc. v. Commissioner of Internal Revenue
Related companies with cost sharing agreement to develop intangibles are not required to share all costs, including stock options. 		Taxation Mar. 22, 2010
Service Employees International Union v. United States
IRS does not have discretion to reduce penalties for tax exempt union’s late informational returns. 		Taxation Mar. 17, 2010
Vanguard Car Rental USA Inc. v. County of San Mateo
Commercial tenant on public property has taxable possessory interest in areas leased in common with other tenants. 		Taxation Feb. 10, 2010
Los Angeles Unified School District v. County of Los Angeles (City of Los Angeles)
County of Los Angeles uses erroneous calculation for pass-through payments due to Los Angeles Unified School District. 		Taxation Jan. 28, 2010
Adkison v. Commissioner of Internal Revenue
Partner-taxpayer may not claim relief in Tax Court for deficiency stemming from partnership interest that is subject of ongoing proceeding. 		Taxation Jan. 22, 2010
Town of Tiburon v. Bonander
Special assessment amounts must be proportional to special benefits conferred on property, rather than construction costs of improvement. 		Taxation Jan. 5, 2010
City of Anaheim v. Superior Court (Priceline.com Inc.)
City may not invoke 'pay first' rule against online travel companies that challenged tax on amounts retained for online reservation services. 		Taxation Nov. 24, 2009
Severo v. Commissioner of Internal Revenue
Internal Revenue Code suspends statute of limitations until six months after discharge where bankruptcy filing prevented IRS from pursuing debtor’s tax liability. 		Taxation Nov. 22, 2009
Ulrich v. Commissioner of Internal Revenue
Waiver of right to receive deficiency notice is valid without acceptance by IRS. 		Taxation Nov. 3, 2009
Wunderlich v. County of Santa Cruz
Under Proposition 60, value of replacement home’s land and improvements are calculated at purchase or construction completion, whichever date is later. 		Taxation Oct. 25, 2009
Jensen v. Franchise Tax Board
Tax classification based on taxpayers’ income level survives rational basis review where ability to pay is proper consideration in tax scheme. 		Taxation Oct. 16, 2009
Teruya Brothers Ltd. v. Commissioner of Internal Revenue
Taxpayer must recognize gain realized on exchange of like-kind property where exchange was structured to avoid federal income tax. 		Taxation Sep. 9, 2009
Canandaigua Wine Co., Inc. v. County of Madera (Madera County Assessor)
Appeal dismissed as contrary to 'one final judgment rule' where only one out of several causes of action were resolved. 		Taxation Sep. 4, 2009
Franchise Tax Board v. Superior Court (Gonzales)
Taxpayer is entitled to trial by jury in tax refund action against state. 		Taxation Aug. 31, 2009
Paland v. Brooktrails Township Community Services District Board of Directors
Charge imposed on parcels connected to utility systems regardless of whether services are being used does not require voter approval. 		Taxation Aug. 28, 2009
Weisblat v. City of San Diego
Levy to recover costs incurred in administering business tax is void where fee was imposed without voter approval. 		Taxation Aug. 20, 2009
Fashion Valley Mall LLC v. County of San Diego
Change in ownership occurs for property tax purposes where no fiduciary relationship existed to split beneficial use from legal title. 		Taxation Aug. 19, 2009
Abbott Laboratories v. Franchise Tax Board
Court declines to rewrite unconstitutional statute to allow tax deductions for dividends to all income, not just that subject to California tax. 		Taxation Aug. 10, 2009
Paland v. Brooktrails Township Community Services District Board of Directors
Charge imposed on parcels connected to utility systems regardless of whether services are being used does not require voter approval. 		Taxation Aug. 4, 2009
Abbott Laboratories v. Franchise Tax Board
Court declines to rewrite unconstitutional statute to allow tax deductions for dividends to all income, not just that subject to California tax. 		Taxation Jul. 23, 2009
Air China Limited v. San Mateo County
Tax treaty does not exempt foreign airline from paying property taxes on space leased at U.S. airport. 		Taxation Jun. 18, 2009
Ardon v. City of Los Angeles
Class action suits not permitted for tax refund claim, only individual claims permitted. 		Taxation Jun. 18, 2009
Bakersfield Energy Partners LP v. Commissioner of Internal Revenue
Assessment by IRS of tax deficiency is untimely where taxpayer's overstatement of basis was not omission from gross income. 		Taxation Jun. 18, 2009
JPMorgan Chase Bank N.A. v. City and County of San Francisco
Taxpayer seeking refund of property taxes fails to file claim within four years after making dispute tax payment. 		Taxation Jun. 15, 2009
Keller v. Commissioner of Internal Revenue
Tax Court has jurisdiction to determine whether partnership transactions are tax motivated, based on record of partnership-level proceedings. 		Taxation Jun. 4, 2009
Ardon v. City of Los Angeles
Class action suits not permitted for tax refund claim, only individual claims permitted. 		Taxation May 31, 2009
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