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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 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. 		Tax 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. 		Tax 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. 		Tax 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. 		Tax 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. 		Tax 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. 		Tax 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. 		Tax 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. 		Tax 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. 		Tax 2DCA/4 Aug. 4, 2022
Moore v. U.S.
The Mandatory Repatriation Tax on controlled foreign corporations did not violate the Apportionment Clause since it applied to taxable gains that constituted income. 		Tax 9th Jun. 7, 2022
2009 Metropoulos Family Trust v. California Franchise Tax Board
Nonresident shareholder's goodwill income was taxable because it was taxed on its pass-through pro rata share of the gain, which was business income sourced to California under the Uniform Division of Income for Tax Purposes Act. 		Tax 4DCA/1 Jun. 1, 2022
Seaview Trading v. Commissioner of Internal Revenue
Partnership's tax return was "filed" when an Internal Revenue Service agent requested the missing return and the partnership delivered a signed copy of the return to the agent. 		Tax 9th May 12, 2022
Modification: Gajanan v. City and County of San Francisco
Hotel owners and management company met burden of showing "ordinary care" regarding payment of taxes when they hired and relied on controller's false statements and accounting. 		Tax 1DCA/2 Apr. 28, 2022
Gajanan v. City and County of San Francisco
Hotel owners and management company met burden of showing "ordinary care" regarding payment of taxes when they hired and relied on controller's false statements and accounting. 		Tax 1DCA/2 Apr. 26, 2022
Boechler v. Commissioner
Thirty-day filing requirement to petition for Tax Court review is not jurisdictional and is subject to equitable tolling. 		Tax USSC Apr. 22, 2022
Modification: CIM Urban REIT 211 Main Street (SF) v. City and County of San Francisco
When there is a change of ownership, a San Francisco transfer tax is valid on the entities' real property even if the property is indirectly owned by the entity that experienced the change of ownership. 		Tax 1DCA/5 Mar. 30, 2022
Laidlaw's Harley Davidson Sales v. Commissioner of Internal Revenue
Internal Revenue Code requires written approval of a penalty assessment, but that approval can be validly given even after communicating the penalty to a taxpayer as long as the process is still ongoing. 		Tax 9th Mar. 28, 2022
SNJ Limited v. Commissioner of Internal Revenue
That the Tax Commissioner incorrectly or unnecessarily sent a second Notice of Final Partnership Administrative Adjustment did not necessarily invalidate the issuance of earlier notices. 		Tax 9th Mar. 11, 2022
CIM Urban REIT 211 Main Street (SF) v. City and County of San Francisco
When there is a change of ownership, a San Francisco transfer tax is valid on the entities' real property even if the property is indirectly owned by the entity that experienced the change of ownership. 		Tax 1DCA/5 Mar. 7, 2022
Milkovich v. U.S.
Because a mortgage was valid at the outset, the district court erred in concluding that the mortgage lacked economic substance even though the market value of the property had declined below the mortgage balance. 		Tax 9th Mar. 3, 2022
North Sonoma Coast Fire Protection Dist. v. Roeser
County auditors do not have a mandatory duty to recalculate Education Revenue Augmentation Fund shifts whenever a new special district forms. 		Tax 3DCA Jan. 26, 2022
Modification: First American Title Insurance Co. v. California Dept. of Tax and Fee Administration
An insurer was not exempt from the economic burden of sales tax even if legal incidence could not be imposed. 		Tax 4DCA/1 Dec. 13, 2021
Cerletti v. Newsom
A taxpayer action challenging emergency assistance for undocumented immigrants was moot because the payments had already been made and were not likely to recur. 		Tax 2DCA/5 Nov. 19, 2021
First American Title Insurance Co. v. California Dept. of Tax and Fee Administration
An insurer was not exempt from the economic burden of sales tax even if legal incidence could not be imposed. 		Tax 4DCA/1 Nov. 16, 2021
Host International, Inc. v. City of Oakland
A business could not benefit from a tax certificate filing exception because it failed to provide information for the city's Tax Board to determine if the exception was applicable. 		Tax 1DCA/5 Oct. 26, 2021
Gov't of Guam v. Guerrero
District court did not err in applying the presumption of regularity where original certificates had been lost, but other internal records suggested that certificates of assessment had been timely issued. 		Tax 9th Sep. 1, 2021
BNSF Railway v. County of Alameda
Counties cannot tax railroad property at a higher rate than the rate applicable to commercial and industrial property in the same assessment jurisdiction. 		Tax 9th Aug. 6, 2021
Verizon California v. Board of Equalization
There was no 'dispute' regarding State Board of Equalization's tax assessments of plaintiff's properties because of their mutually agreed recommendations on value. 		Tax 3DCA Jun. 3, 2021
Mazzei v. Commissioner of Internal Revenue
Tax Court erred in applying substance-over-form principles to effectively reverse congressional judgment and to disallow what Foreign Sales Corporation statute plainly allowed. 		Tax 9th Jun. 3, 2021
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