Case # | Name | Category | Court | Judge | Published |
---|---|---|---|---|---|
21-17083
|
Amended Opinion: U.S. v. Page
Statute of limitations for action to recover erroneous tax refund did not begin to run until the check clearance date because that was when the refund was made, not when the taxpayer received the check. |
Tax |
|
R. Desai | Sep. 13, 2024 |
23-70009
|
Brown v. Commissioner of Internal Revenue
IRS Collection Division's return of taxpayer's offer-in-compromise as nonprocessable within the 24-month timeframe for considering such offers constituted a timely rejection of the offer. |
Tax |
|
K. Wardlaw | Aug. 30, 2024 |
23-15614
|
Libitzky v. U.S.
Taxpayers were not entitled to recover $692,690 in overpaid taxes where the claim was made outside of the lookback period. |
Tax |
|
K. Lee | Aug. 6, 2024 |
H050688
|
Loeber v. Lakeside Joint School District
California Constitution's Article XIII C, Section 3's initiative power does not apply to initiatives seeking to create tax exemptions, rather than reducing or repealing a tax. |
Tax |
|
A. Danner | Jul. 11, 2024 |
21-17083
|
U.S. v. Page
Statute of limitations for action to recover erroneous tax refund did not begin to run until the check clearance date because that was when the refund was made, not when the taxpayer received the check. |
Tax |
|
R. Desai | Jun. 27, 2024 |
22-800
|
Moore v. United States
The Mandatory Repatriation Tax is an indirect tax on income that does not require apportionment. |
Tax |
|
B. Kavanaugh | Jun. 21, 2024 |
23-146
|
Connelly v. U.S.
A corporation's contractual obligation to redeem shares did not reduce a corporation's value for the purposes of the federal estate tax. |
Tax |
|
C. Thomas | Jun. 7, 2024 |
S266590
|
Prang v. Los Angeles County Assessment Appeals Board
"Change in ownership" measures proportional beneficial ownership interests in corporate real property by corporate stock generally with no special analysis as to whether the stock is voting or non-voting. |
Tax |
|
K. Evans | May 31, 2024 |
B324243
|
Equinix LLC et al. v. County of Los Angeles
Despite being the property's original owner, because property lessor's lease term was less than 35 years, it triggered change in ownership and subsequent property tax reassessment. |
Real Property, Tax |
|
G. Weingart | May 13, 2024 |
C093763
|
Bekkerman v. California Dept. of Tax and Fee Admin.
Regulations allowing cellphones to be taxed based on their unbundled price rather than the cost with bundled service did not violate Revenue and Tax Code provisions. |
Tax |
|
S. Mesiwala | Feb. 28, 2024 |
A166401
|
Modification: County of Alameda v. Alameda County Taxpayers' Assn., Inc.
Despite involvement of certain government officials, voter tax initiative, passed by simple majority, was valid. |
Tax |
|
G. Burns | Feb. 27, 2024 |
G062327
|
Mojave Pistachios, LLC v. Superior Court (Indian Wells Valley Groundwater Authority
Since the pay-first rule applies to challenges to fees imposed by groundwater sustainability agency, demurrer was appropriate where pistachio grower failed to pay replenishment fee before filing suit. |
Tax |
|
T. Goethals | Feb. 19, 2024 |
A166401
|
County of Alameda v. Alameda County Taxpayers' Assn., Inc.
Despite involvement of certain government officials, voter tax initiative, passed by simple majority, was valid. |
Tax |
|
G. Burns | Jan. 31, 2024 |
B323864
|
Greenspan v. County of Los Angeles
Los Angeles County incorrectly calculated value of property after new construction because it did not reduce the value for structures that were removed. |
Tax |
|
A. Mori | Dec. 26, 2023 |
C094345
|
Stettner v. Mercedes-Benz Financial Services USA, LLC
Consumers fighting tax fees assessed after vehicle lease's termination were required to exhaust their administrative remedies prior to filing suit. |
Tax |
|
S. McAdam | Dec. 22, 2023 |
B318787
|
One Technologies LLC v. Franchise Tax Board
Because all aspects of Proposition 39's initiative dealt with its purpose of funding clean energy jobs, it did not violate the single-subject rule for ballot initiatives. |
Tax |
|
H. Bendix | Oct. 25, 2023 |
B313972
|
FlightSafety International v. Los Angeles County Assessment Appeals Bd.
Trial court did not err in denying tax petitioner's writ request because tax petitioner had a viable, procedural process that writ relief would circumvent. |
Tax |
|
M. Stratton | Oct. 24, 2023 |
B317513
|
Paramount Pictures Corp. v. County of Los Angeles
Los Angeles County Assessment Appeals Board did not commit methodological error in rejecting Paramount's property tax valuation that used the income approach rather than the recommended cost approach. |
Tax |
|
A. Mori | Oct. 2, 2023 |
A163847
|
Modification: SHR St. Francis, LLC v. City and County of San Francisco
Hotel's valuation for property tax reassessment should not have included intangible assets such as in-room movies and laundry services. |
Tax |
|
D. Chou | Sep. 15, 2023 |
A163847
|
SHR St. Francis, LLC v. City and County of San Francisco
Hotel's valuation for property tax reassessment should not have included intangible assets such as in-room movies and laundry services. |
Tax |
|
D. Chou | Aug. 21, 2023 |
22-35208
|
Tarpey v. U.S.
Organization of tax-avoidance scheme was activity giving rise to tax penalties assessed by the IRS equal to 50 percent of the gross income from the scheme. |
Tax |
|
M. McKeown | Aug. 18, 2023 |
20-56047
|
York v. U.S.
Former chief financial officer was liable for claim based on tax penalty for unpaid payroll taxes where he had authority to pay taxes and recklessly disregarded whether they were paid. |
Tax |
|
D. Collins | Aug. 14, 2023 |
A164935
|
Traiman v. Alameda Unified School Dist.
School district's qualified special tax was acceptable given that it was uniformly applied to all parcels regardless of the possible effect of different tax rates for larger parcels. |
Tax |
|
D. Chou | Aug. 7, 2023 |
G061004
|
Grace v. The Walt Disney Company
Disney benefited from a "City Subsidy" under Anaheim's Living Wage Ordinance since it received a rebate of a portion of the incremental tax revenues collected by the city. |
Tax |
|
E. Moore | Jul. 14, 2023 |
21-71082
|
Keene-Stevens v. Commissioner of Internal Revenue
The Tax Court erred by accepting, in individual deficiency proceedings, the partnership losses that taxpayers claimed on unsigned, unfiled tax forms to offset their non-partnership income. |
Tax |
|
R. Clifton | Jul. 5, 2023 |
A163369
|
CSHV 1999 Harrison, LLC v. County of Alameda
Limited liability company formed by a state public retirement system for real estate investments was not a political subdivision of the State of California exempt from documentary transfer taxes. |
Tax |
|
K. Banke | Jun. 2, 2023 |
B315898
|
RAR2 Villa Marina Center CA SPE, Inc. v. County of Los Angeles
Neither laches nor the statutory scheme barred County Assessor from responding to owners' request for lower valuation with a recommendation that the property be assessed at an even higher value. |
Tax |
|
G. Feuer | May 25, 2023 |
21-1599
|
Polselli v. IRS
Lower courts correctly determined that petitioners could not move to quash IRS's summonses seeking their financial records because no notice was needed, pursuant to a statutory exception to the notice requirement. |
Tax |
|
J. Roberts | May 19, 2023 |
21-55197
|
U.S. v. Paulson
District court decision was reversed because it erroneously interpreted a portion of the tax code to effectively exclude defendants from personal liability for estate taxes. |
Tax |
|
B. Bade | May 18, 2023 |
B323487
|
Air 7, LLC v. County of Ventura
Taxes imposed on aircraft permanently removed from California before tax lien date were unlawful despite whether the aircraft was situated or taxed in another state. |
Tax |
|
H. Baltodano | Apr. 20, 2023 |