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Machavia, Inc. v. County of Los Angeles et al.
A taxpayer seeking a tax refund in superior court must first exhaust all available administrative remedies in a timely manner. 		Taxation 2DCA/1 Jan. 29, 2018
Land Partners, LLC v. County of Orange
Attorney fees are recoverable under Section 5152 if the failure of an assessor to apply a statute or regulation is based on a cognitive decision that said provision is invalid. 		Taxation 4DCA/3 Jan. 24, 2018
Duggan v. CIR
The Tax Court does not have jurisdiction to hear petition of taxpayer for review of an I.R.S. determination under Section 6330(d)(1) outside of the prescribed thirty-day deadline. 		Taxation 9th Jan. 16, 2018
Cooper v. Commissioner of Internal Revenue
Royalties garnered from transferred patent rights are not capital gains under '26 U.S.C. Section 1235(a)' if the patent holder effectively controls the recipient corporation. 		Taxation 9th Dec. 18, 2017
Hewlett-Packard Company and Consolidated Subsidiaries v. Commissioner of Internal Revenue
Tax shelter fees may not be deducted under the Internal Revenue Code. 		Taxation 9th Nov. 10, 2017
JetSuite v. County of Los Angeles
Jets properly taxed at full value where evidence fails to show that other states 'acquired situs' over jets. 		Taxation 2DCA/2 Oct. 11, 2017
Hyatt v. Yee
Tax Injunction Act prevents district court from enjoining ongoing state tax proceedings where California law’s ‘pay-then-protest’ process continues to provide taxpayer with sufficient remedy. 		Taxation 9th Sep. 27, 2017
Jacks v. City of Santa Barbara
Surcharge imposed on electricity bills in exchange for franchise rights is valid fee rather than tax, provided amount bears reasonable relationship to value of property interest. 		Taxation CASC Jun. 30, 2017
926 North Ardmore Avenue LLC v. County of Los Angeles
Plaintiffs unsuccessful in challenging imposition of documentary transfer tax on written instrument transferring beneficial ownership of real property from one person to two others. 		Taxation CASC Jun. 30, 2017
Casiopea Bovet LLC v. Chiang
Assignee lacks capacity to file claim over escheated property state held in judgment debtor's behalf where judgment debtor's powers had been suspended. 		Taxation Jun. 8, 2017
Seaview Trading LLC v. Commissioner of Internal Revenue
Disregarded entities may constitute pass-thru partners such that small partnership exception does not apply making partnership subject to audit procedures under TEFRA. 		Taxation Jun. 7, 2017
Birch Ventures LLC v. United States
Investor in tax-shelter scheme unsuccessful in challenging consents to extend statute of limitations for tax assessment on grounds of third-party's alleged conflict of interest. 		Taxation Jun. 7, 2017
Williams & Fickett v. Co. of Fresno
Where sole basis for challenge of tax assessment is non-ownership of property, challenger must first exhaust administrative remedies; contrary holding in previous high court case partially overruled. 		Taxation Jun. 5, 2017
Washington Mutual Inc. v. United States
Tax refund claim brought by successor in interest to savings and loan association properly dismissed due to failure to establish value of intangible assets. 		Taxation May 15, 2017
McClain v. Sav-On Drugs
Purchasers of diabetic supply cannot establish 'unique circumstance' that would warrant creation of new tax refund remedy under 'Javor.' 		Taxation Apr. 12, 2017
McClain v. Sav-On Drugs
Purchasers of diabetic supply cannot establish 'unique circumstance' that would warrant creation of new tax refund remedy under 'Javor.' 		Taxation Mar. 15, 2017
California State University, Fresno Association Inc. v. County of Fresno
Procedural time limit to file claim for refund of property taxes is not affected by date disputed taxes are paid. 		Taxation Mar. 6, 2017
Swart Enterprises Inc. v. Franchise Tax Board
Franchise Tax Board erroneously imposed franchise tax on Iowa corporation based on its 0.2 percent interest, passive investment in California limited liability company. 		Taxation Jan. 16, 2017
Gardner v. CIR
Money held in pastoral entity's account is taxable income as pastor couple has 'complete dominion' over funds. 		Taxation Jan. 12, 2017
Confederated Tribes and Bands of the Yakama Indian Nation v. Alcohol and Tobacco Tax and Trade Bureau
Anti-Injunction Act deprives district court of jurisdiction to hear Yakama Nation's claims challenging imposition of federal tobacco excise tax, resulting in vacated judgment and remand. 		Taxation Dec. 13, 2016
In re Transient Occupancy Tax Cases
For hotel rooms obtained through online travel company, hotel operators must pay transient occupancy tax based on wholesale rate, not retail rate. 		Taxation Dec. 12, 2016
Fredrickson v. Starbucks Corp.
Federal court lacks jurisdiction over baristas' action challenging legality of Starbucks' practice of withholding taxes from paychecks based on imputed cash tips they receive. 		Taxation Nov. 3, 2016
City of Tracy v. Cohen
In redevelopment dissolution case, portion of payments made to city fall within 'goods or services' exception to the exclusion of sponsor agreements, reducing city's reimbursement obligation. 		Taxation Oct. 12, 2016
City of Tracy v. Cohen
In redevelopment dissolution case, portion of payments made to city fall within 'goods or services' exception to the exclusion of sponsor agreements, reducing city's reimbursement obligation. 		Taxation Oct. 2, 2016
Shea Homes Inc. and Subsidiaries v. Commissioner of Internal Revenue
Commissioner of Internal Revenue unsuccessful in challenging tax court's determination that home-developer-taxpayers used proper accounting method that clearly reflects their income. 		Taxation Aug. 24, 2016
Gragg v. United States
Taxpayers may not deduct rental losses even if wife qualified as real estate professional absent showing of material participation in rental activities. 		Taxation Aug. 5, 2016
MK Hillside Partners v. Commissioner of Internal Revenue
Tax Court has jurisdiction to reject partner's assertion of the statute of limitations involving petition challenging IRS's finding partnership a 'sham.' 		Taxation Jun. 23, 2016
CA Cannabis Coalition v. City of Upland
Reversal required where city improperly refuses to place initiative imposing licensing and inspection fees on marijuana dispensaries on a special election ballot. 		Taxation Mar. 22, 2016
Ellis v. County of Calaveras
Taxpayer's action properly dismissed where neither trial court nor county can effectively grant relief taxpayer sought. 		Taxation Mar. 21, 2016
Ellis v. County of Calaveras
Taxpayer's action properly dismissed where neither trial court nor county can effectively grant relief taxpayer sought. 		Taxation Feb. 26, 2016
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