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Tualatin Valley Builders Supply Inc. v. United States
Plaintiff failed to meet Revenue Procedure's deadline for claiming benefit of temporary five-year net operating loss refund. 		Taxation Apr. 11, 2008
First American Title Insurance Co. v. United States
Third party that pays tax to eliminate tax lien on another's property is bound by assessment pursuant to 26 U.S.C. Section 7426(c). 		Taxation Mar. 28, 2008
California Logistics Inc. v. State of California
Under 'pay first, litigate later' rule, company must pay assessment before litigating validity of tax assessment, despite raising collateral estoppel issue. 		Taxation Mar. 27, 2008
Searles Valley Minerals Operations Inc. v. State Board of Equalization
Purchase of coal is subject to California use tax where coal is consumed in process of generating electricity, not incorporated into electricity. 		Taxation Mar. 26, 2008
Boulware v. United States
Defendant accused of criminal tax evasion may claim return-of-capital treatment without producing evidence that amounts diverted were intended as such when made. 		Taxation Mar. 4, 2008
Northwest Energetic Services v. California Franchise Tax Board
Fee imposed on limited liability company based on its total in-state and out-of-state income violates Commerce Clause. 		Taxation Mar. 4, 2008
Searles Valley Minerals Operations Inc. v. State Board of Equalization
Purchase of coal is subject to California use tax where coal is consumed in process of generating electricity, not incorporated into electricity. 		Taxation Feb. 26, 2008
Northwest Energetic Services v. California Franchise Tax Board
Fee imposed on limited liability company based on its total in-state and out-of-state income violates Commerce Clause. 		Taxation Feb. 4, 2008
Dell Inc. v. Superior Court (Mohan)
Service contract sold for lump sum with computer need not be listed on itemized invoice in order to be exempt from taxation. 		Taxation Feb. 4, 2008
County of Los Angeles v. Superior Court (Oronoz)
Plaintiff need not comply with county code ordinance’s requirements for tax claims where such ordinance is not ‘statute’ under Government Claims Act. 		Taxation Jan. 28, 2008
County of Los Angeles v. Raytheon Co.
Issuance of escape assessment allows assessee's successor in interest to seek belated refund of taxes assessed during same tax year on different property. 		Taxation Jan. 22, 2008
Knight v. Commissioner of Internal Revenue
Investment advisory fees are generally subject to two percent floor when incurred by trust. 		Taxation Jan. 17, 2008
Stewart v. U.S.
Person not identified in IRS administrative summons issued to third party lacks standing to file petition to quash. 		Taxation Jan. 16, 2008
Trantina v. United States
When property right asserted concerns contractual right to perform service and receive compensation, payment made to terminate contract cannot be considered capital asset. 		Taxation Jan. 10, 2008
U.S. v. Cohen
Court improperly excludes psychiatrist's testimony on narcissistic personality disorder's effect on tax protestor's intent to evade tax law. 		Taxation Dec. 27, 2007
Sparkman v. Commissioner of Internal Revenue
Income from ‘sham enterprise’ lacking economic substance is properly attributed to individual tax payer, who is thereby properly assessed self-employment tax. 		Taxation Dec. 10, 2007
Polone v. Commissioner of Internal Revenue
Payments received after effective date of amendment to 26 U.S.C. Section 104 based on defamation settlement agreement cannot be excluded from taxable gross income. 		Taxation Oct. 11, 2007
Estate of Bigelow v. Commissioner of Internal Revenue
Tax court properly upholds deficiency where decedent had retained economic benefit of transferred property. 		Taxation Sep. 16, 2007
Batt v. City and County of San Francisco
City's demurrer is properly sustained where San Francisco law does not permit class action suits to recover taxes. 		Taxation Sep. 13, 2007
Commissioner of Internal Revenue v. Dunkin
Husband may not reduce taxable income by wages he paid to ex-wife in order to satisfy her 'Gillmore' rights. 		Taxation Sep. 3, 2007
American Employers Group Inc. v. Employment Development Dept.
Tentative settlement agreement is not valid contract where one party ultimately rejects final proposed changes to tentative agreement. 		Taxation Aug. 29, 2007
Charles Schwab Corp. v. Commissioner of Internal Revenue
Under Internal Revenue Code Section 461(d)(1), corporation’s franchise tax liability accrues on January 1 of taxable year, not December 31 of income year. 		Taxation Aug. 3, 2007
The Limited Stores Inc. v. Franchise Tax Board
Alternative methodology using only net receipts from treasury activity is reasonable where inclusion of gross receipts would cause misrepresentation of business activities. 		Taxation Jul. 9, 2007
Community Development Commission of the City of Oxnard v. County of Ventura
Escape assessments are to be included in calculation of tax increment due to redevelopment agency. 		Taxation Jul. 8, 2007
California Minerals v. County of Kern
Taxable value of oil and gas mineral property interests is correctly assessed as purchase price where owner cannot rebut purchase price presumption. 		Taxation Jun. 27, 2007
U.S. v. Kayser
Tax evasion defendant is entitled to instruction showing allowable offsets against individual income as part of defense despite improper report on corporate return. 		Taxation Jun. 14, 2007
Hinck v. U.S.
Tax Court has exclusive jurisdiction to hear interest abatement challenges against Internal Revenue Service. 		Taxation May 22, 2007
Air Couriers International v. Employment Development Dept.
Drivers of courier company are employees, not independent contractors, where employer has supervision and control and satisfies other enumerated factors. 		Taxation May 15, 2007
EC Term of Years Trust v. United States
Trust that missed deadline for exclusive remedy to challenge levy may not bring another tax refund action to evade limitations period. 		Taxation May 3, 2007
Poway Royal Mobilehome Owners Association v. City of Poway
Sale of mobilehome park financed by city's issuance of tax-exempt bond financing must satisfy requirements of Tax Equity and Fiscal Responsibility Act. 		Taxation Apr. 23, 2007
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