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Jacks v. City of Santa Barbara
Part of City and utility’s agreement, 1% surcharge ‘masquerading as a franchise fee’ deemed an illegal tax. 		Taxation Feb. 26, 2015
Dyanlyn Two v. County of Orange
Lease extension and subsequent purchase of property by long-term lessee does not constitute change of ownership that would trigger property tax reassessment. 		Taxation Feb. 24, 2015
Citizens For Fair REU Rates v. City of Redding
Annual budget transfer from city-owned utility to city’s general fund might constitute tax under Proposition 26 requiring two-thirds voter approval. 		Taxation Feb. 19, 2015
Ashlan Park Center v. Crow
2008 recession not “circumstance beyond taxpayer control” meriting delinquent tax penalty cancellation. 		Taxation Feb. 3, 2015
Coblentz, Patch, Duffy & Bass LLC v. City and County of San Francisco
Non-guaranteed partner profit distributions constitute ‘compensation for services’ for purposes of calculating San Francisco’s Payroll Expense Tax. 		Taxation Jan. 26, 2015
Citizens For Fair REU Rates v. City of Redding
Annual budget transfer from city-owned utility to city’s general fund might constitute tax under Proposition 26 requiring two-thirds voter approval. 		Taxation Jan. 22, 2015
Williams & Fickett v. County of Fresno
Taxpayer may seek court’s relief without first exhausting administrative remedies, when improperly taxed on property the party did not own. 		Taxation Jan. 12, 2015
City of Spokane v. Federal National Mortgage Association
Congress’s statutory exemption for Fannie Mae and Freddie Mac from state and local taxation of real property transfers does not violate Commerce Clause. 		Taxation Dec. 31, 2014
Salus Mundi Foundation v. Commissioner of Internal Revenue
Transferee may be held liable for unpaid taxes arising from sale of company assets allegedly effectuated by series of fraudulent conveyances. 		Taxation Dec. 23, 2014
City of South San Francisco v. Board of Equalization
Local sales tax may not be imposed on transactions involving out of state goods, because state use tax applied to those transactions. 		Taxation Dec. 22, 2014
United States v. Kollman
Government action seeking to reduce 1996 income tax assessments to judgment is not barred by 10-year limitations period because of tolling. 		Taxation Dec. 17, 2014
Chevron USA Inc. v. County of Kern
Kern County Assessment Board properly adopts cost method in valuation of Chevron’s tax liability for new wells constructed between 2006 and 2009. 		Taxation Nov. 19, 2014
JT USA LP v. Commissioner of Internal Revenue
Business partners may not opt out of TEFRA proceedings as to their indirect interest in partnership, while electing to participate with respect to direct interests. 		Taxation Nov. 16, 2014
Chevron USA Inc. v. County of Kern
Kern County Assessment Board properly adopts cost method in valuation of Chevron’s tax liability for new wells constructed between 2006 and 2009. 		Taxation Oct. 29, 2014
Verizon California Inc. v. Board of Equalization
In property tax refund action, Verizon does not have to name all 38 California counties where it owns property when it only sought refund from nine counties. 		Taxation Oct. 15, 2014
926 North Ardmore Avenue LLC v. County of Los Angeles
County may impose documentary transfer tax based on cumulative sale of more than 50 percent of partnership, which owned entity that owns apartment. 		Taxation Sep. 22, 2014
Cutler v. Franchise Tax Board
Taxpayer who successfully challenged California’s discriminatory ‘property and payroll’ tax law deserves attorney fees under private attorney general statute. 		Taxation Sep. 2, 2014
City of San Diego v. Shapiro
City of San Diego’s election imposing special tax on hotels is invalid because only hotel owners and hotel lessees were allowed to vote. 		Taxation Aug. 4, 2014
Ocean Avenue LLC v. County of Los Angeles
Los Angeles County Assessor may not reassess value of hotel after sale of owning company to three entities, where none of them obtained majority interest. 		Taxation Jun. 24, 2014
United States v. Clarke
When challenging IRS's motives in issuing summons regarding tax liability, taxpayers must point to specific facts or circumstances showing plausible basis for their claims. 		Taxation Jun. 19, 2014
Reddam v. Commissioner of Internal Revenue
IRS correctly disallows investor’s capital loss deduction based on offshore investment program that only served to reduce tax liabilities and had little practical economic effect. 		Taxation Jun. 16, 2014
SHC Half Moon Bay v. County of San Mateo
San Mateo County Assessor improperly assesses value of luxury hotel for tax purposes, because it did not exclude intangible assets, such as hotel’s workforce. 		Taxation May 23, 2014
Loeffler v. Target Corp.
California consumers may not sue Target under consumer protection statutes for charging ‘sales tax’ on allegedly nontaxable 'to go' items. 		Taxation May 2, 2014
Holland v. Assessment Appeals Board No. 1 (Rancho Goleta Lakeside Mobileers Inc.)
Santa Barbara County Assessor may use its own method of calculating taxes owed by mobilehome park after transfer of membership interest. 		Taxation Apr. 18, 2014
Sipple v. City of Hayward
Internet service provider may pursue tax refund claims against cities and counties on behalf of customers, who it settled with due to improper ‘internet access’ charges. 		Taxation Apr. 9, 2014
In re Transient Occupancy Tax Cases
San Diego’s transient occupancy tax does not apply to online travel companies, because their service fees and markups did not constitute rent. 		Taxation Mar. 28, 2014
United States v. Quality Stores Inc.
Bankrupt company’s severance payments to former employees are taxable wages under Federal Insurance Contributions Act. 		Taxation Mar. 26, 2014
Estate of Gertrude H. Saunders v. Commissioner of Internal Revenue
IRS Commissioner correctly disallows $30 million estate tax deduction, which estate claimed based on lawsuit that latter settled for $250,000. 		Taxation Mar. 13, 2014
Nakano v. United States
CFO of bankrupt airline must personally pay company's unpaid excise taxes, because he incorrectly prioritized settling other debts during bankruptcy. 		Taxation Feb. 19, 2014
Reynolds v. City of Calistoga
San Diego resident may not sue to challenge City's use of Napa County sales tax revenue because he was not a Napa County taxpayer. 		Taxation Feb. 4, 2014
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