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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.
Taxation 3DCA Feb. 28, 2024
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.
Taxation 1DCA/5 Feb. 27, 2024
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.
Taxation 4DCA/3 Feb. 19, 2024
County of Alameda v. Alameda County Taxpayers' Assn., Inc.
Despite involvement of certain government officials, voter tax initiative, passed by simple majority, was valid.
Taxation 1DCA/5 Jan. 31, 2024
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.
Taxation 2DCA/4 Dec. 26, 2023
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.
Taxation 3DCA Dec. 22, 2023
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.
Taxation 2DCA/1 Oct. 25, 2023
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.
Taxation 2DCA/8 Oct. 24, 2023
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.
Taxation 2DCA/4 Oct. 2, 2023
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.
Taxation 1DCA/5 Sep. 15, 2023
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.
Taxation 1DCA/5 Aug. 21, 2023
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.
Taxation 9th Aug. 18, 2023
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.
Taxation 9th Aug. 14, 2023
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.
Taxation 1DCA/5 Aug. 7, 2023
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.
Taxation 4DCA/3 Jul. 14, 2023
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.
Taxation 9th Jul. 5, 2023
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.
Taxation 1DCA/1 Jun. 2, 2023
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.
Taxation 2DCA/7 May 25, 2023
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.
Taxation USSC May 19, 2023
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.
Taxation 9th May 18, 2023
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.
Taxation 2DCA/6 Apr. 20, 2023
Olympic and Georgia Partners, LLC v. County of Los Angeles
County incorrectly assessed taxpayer's hotel because a subsidy from the city was an intangible asset that should have been deduced from the income assessment.
Taxation 2DCA/8 Apr. 11, 2023
Torres v. San Francisco Assessment Appeals Bd.
Board's use of tax valuation method was flawed because it was not reasonably likely to approximate the fair market value of taxpayer's baseball stadium.
Taxation 1DCA/5 Mar. 29, 2023
Seaview Trading LLC v. Commisssioner of Internal Revenue
Delinquent tax returns must follow filing requirements strictly, including where the return must be filed, in order for the return to be deemed filed.
Taxation 9th Mar. 13, 2023
Brown v. Commissioner of Internal Revenue Service
US Tax Court, as a court of limited jurisdiction, did not have authority to refund the Tax Increase Prevention and Reconciliation Act payment that was required to be submitted with taxpayer's offer in compromise.
Taxation 9th Jan. 25, 2023
290 Division (EAT), LLC v. City and County of San Francisco
Because leaseback to the city was not an enforceable restriction under Revenue and Tax Code Section 402.1, property was properly assessed at fair market value without leaseback discount.
Taxation 1DCA/2 Dec. 20, 2022
Online Merchants Guild v. Maduros
Tax Injunction Act barred federal jurisdiction over e-commerce merchants trade association's claims because it sought an injunction that would stop collection of a state tax, and an adequate state law remedy was available.
Taxation 9th Nov. 10, 2022
Zolly v. City of Oakland
Oakland had not shown on demurrer that its challenged franchise fees were exempt from voter approval requirements under Article XIII C of the California Constitution.
Taxation CASC Aug. 12, 2022
Fisher v. County of Orange
County's assessor did not err in assessing the value of mobilehome property by subtracting the estimated value of the mobilehome from the total purchase price.
Taxation 4DCA/3 Aug. 9, 2022
Broad Beach Geologic Hazard v. 31506 Victoria Point LLC
The Right to Vote on Taxes Act required assessing agency to separate and quantify general benefits from a widened beach and assess only the portion of the cost on homeowners that represented special benefits.
Taxation 2DCA/4 Aug. 4, 2022