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Altera Corp. v. Commissioner of Internal Revenue
Dissent to en banc denial found Treasury's explanation for decision lacked evidentiary support, and majority's decision potentiated a circuit split while inviting uncertainty for businesses relying on the well-settled 'arm's length' standard. 		Tax 9th Nov. 13, 2019
Bedrosian v. Commissioner of Internal Revenue
Challenge to timeliness of Final Partnership Administrative Adjustment must be raised in the partnership-level proceeding itself, and failure to do so results in forfeiture of the argument. 		Tax 9th Oct. 9, 2019
Mass v. Franchise Tax Bd.
Court found that taxpayers could not establish that Revenue and Taxation Code section 17145 conflicted with the tax exemption under article XIII of the California Constitution. 		Tax 2DCA/3 Aug. 19, 2019
Amazon.com v. Commissioner of Internal Revenue
Only independently transferable assets, not residual-business assets inseparable from business such as workforce in place and growth options, are included in Treasury Regulation Section 1.482-4(b)'s definition of an "intangible" asset. 		Tax 9th Aug. 19, 2019
Interior Glass Systems v. U.S.
Taxpayer failed to disclose its participation in the Group Term Life Insurance Plan, a transaction substantially similar to the listed transaction of IRS Notice 2007-83, warranting monetary penalties. 		Tax 9th Jun. 27, 2019
Altera Corp. v. Commissioner of Internal Revenue
Treasury Regulation Section 1.482-7(d)(2) was not invalid under 'Chevron' or 'State Farm' statutory interpretation schemes, as it was not arbitrary and capricious and complied with Administrative Procedure Act's procedural requirements. 		Tax 9th Jun. 10, 2019
Modification: SSL Landlord v. County of San Mateo
County Assessment Appeals Board's findings enabled reviewing court to trace and examine the agency's mode of analysis; thus, plaintiff not entitled to attorney fees under Revenue and Taxation Code Section 1611.6. 		Tax 1DCA/3 May 17, 2019
SSL Landlord v. County of San Mateo
County Assessment Appeals Board's findings enabled reviewing court to trace and examine the agency's mode of analysis; thus, plaintiff not entitled to attorney fees under Revenue and Taxation Code Section 1611.6. 		Tax 1DCA/3 Apr. 25, 2019
Baldwin v. United States
Treasury Regulation Section 301.7502-1(e) made clear that Internal Revenue Code Section 7502 displaced the common-law mailbox rule; thus, under Section 7502 plaintiffs did not timely file their amended tax return. 		Tax 9th Apr. 17, 2019
Wright v. County of San Mateo
Although plaintiffs formed LLC to enable construction loan, for purposes of Revenue and Taxation Code Section 69.5, plaintiffs' replacement dwelling was 'newly constructed' by plaintiffs, not LLC; thus, summary judgment reversed. 		Tax 1DCA/4 Apr. 2, 2019
Dieringer v. Commissioner of Internal Revenue
Manipulating the valuation used in appraisal for charitable deduction purposes is improper, and a testator may only deduct what is actually received by the charity. 		Tax 9th Mar. 13, 2019
McClain v. Sav-On Drugs
'Javor' remedy allowing customers to bring tax suit against retailer for improper imposition of sales tax only available where Board of Equalization has previously determined imposition of tax was, indeed, improper. 		Tax CASC Mar. 5, 2019
Dawson v. Steager
West Virigina violated the intergovernmental tax immunity doctrine when it provided a tax exemption to certain former state and local law enforcement employees but not to former federal employees. 		Tax USSC Feb. 21, 2019
DFS Group, L.P. v. County of San Mateo
In valuing the possessory interests plaintiff acquired under lease to sell merchandise duty-free at airport, County may not include the entire value of, and thereby directly tax, the exclusive concession plaintiff also acquired. 		Tax 1DCA/2 Feb. 5, 2019
Harmony Gold U.S.A., Inc. v. County of Los Angeles
Taxation provision making prospective impact of revaluation after property owner's successful challenge of erroneous valuation properly bars owner's recovery for earlier years' overtaxation. 		Tax 2DCA/1 Feb. 1, 2019
Modification: Next Century Associates v. Co. of LA
A trial court erred when it upheld an assessment appeal board's decision to preserve the 'existing roll value,' holding that it was 'arbitrary and not supported by substantial evidence' where the value of the subject property had drastically declined during the Great Recession. 		Tax 2DCA/1 Dec. 18, 2018
Next Century Associates v. Co. of LA
A trial court erred when it upheld an assessment appeal board's decision to preserve the 'existing roll value,' holding that it was 'arbitrary and not supported by substantial evidence' where the value of the subject property had drastically declined during the Great Recession. 		Tax 2DCA/1 Dec. 4, 2018
Tricarichi v. Commissioner of Internal Revenue
Tax court properly ordered that petitioner was liable for pre-notice interest because the value of assets transferred was more than transferor's federal tax liability, thus federal Internal Revenue Code controlled. 		Tax 9th Nov. 14, 2018
MCI Communications etc. v. Cal. Dept. of Tax and Fee Admin.
Under Revenue and Taxation Code Section 6016.5, cable(s) must already be installed in order to be excluded from taxation; pre-installed component parts making up telephone and telegraph lines, however, are taxable. 		Tax 4DCA/1 Oct. 25, 2018
Modification: Bunzl Distribution v. Franchise Tax Bd.
FTB judgment against multinational was properly upheld given Supreme Court precedent, that 'a taxpayer has the burden of showing...that [the state tax] results in extraterritorial values being taxed.' 		Tax 1DCA/3 Oct. 25, 2018
Bunzl Distribution v. Franchise Tax Bd.
FTB judgment against multinational was properly upheld given Supreme Court precedent, that 'a taxpayer has the burden of showing...that [the state tax] results in extraterritorial values being taxed.' 		Tax 1DCA/3 Oct. 2, 2018
Rubin v. U.S.
District court improperly rejected taxpayer's amended returns given they adequately identified inconsistencies between his tax returns and those of his S Corporation. 		Tax 9th Sep. 25, 2018
U.S. v. King Mountain Tobacco Co.
Federal excise taxes are categorically distinct from the sort of taxes that are exempt under the General Allotment Act. 		Tax 9th Aug. 14, 2018
Johnson v. County of Mendocino
A tax imposed on commercial cannabis businesses is a general tax requiring a majority vote because it would use the revenue from the tax to support County services. 		Tax 1DCA/2 Aug. 10, 2018
Slone v. Commissioner of Internal Revenue
Judgment reversed where debtor's transfer operates as a liquidated distribution designed to avoid tax liability and is therefore constructively fraudulent. 		Tax 9th Jul. 25, 2018
Altera Corp. v. Commissioner of Internal Revenue
Regulations on related entities sharing cost of employee stock compensation not 'arbitrary and capricious' exercise of Treasury's regulatory power. 		Tax 9th Jul. 25, 2018
Time Warner Cable Inc. v. County of Los Angeles
A trial court properly found that an Assessor's valuation was not supported by substantial evidence, where the Assessor erred in taxing the entire percentage of the company's revenue instead of just taxing the possessory interests. 		Tax 2DCA/1 Jul. 23, 2018
Webb v. City of Riverside
Transfer of funds from utility to City of Riverside's general fund not an improper tax, where ratepayers see no increase in rates than previously assessed rates. 		Tax 4DCA/1 May 15, 2018
California Building Industry Assn. v. State Water Resources Control Bd.
Plaintiff cannot show fee schedule increase unconstitutional under taxation limitations based, e.g., on 'bare fact that there is a fee increase without any growth in fee-funded programs.' 		Tax 1DCA/2 May 8, 2018
Franceschi v. Yee
Judgment denying constitutionality of California Business and Professions Code Section 494.5 for deprivation of procedural due process rights affirmed where state provides tax delinquents with constitutional procedure to challenge amount of delinquency. 		Tax 9th Apr. 12, 2018
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