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Description Date Docket #

City and County of San Francisco v. Regents of the University of California

Supreme Court of California
Tax Law, Constitutional Law
Held that it is constitutional for San Francisco to impose a tax on drivers who park their cars in paid parking lots, even when the parking lot is...
06/20/2019 S242835

Altera Corp. v. Commissioner of Internal Revenue

United States Ninth Circuit
Tax Law, Labor & Employment Law
Upheld the validity of a Treasury Department regulation. The provision's focus is that related business entities must share the cost of employee stock...
06/07/2019 16-70496

SSL Landlord LLC v. County of San Mateo

California Court of Appeal
Tax Law, Attorney's Fees
Held that a plaintiff in a tax refund lawsuit was not entitled to an award of attorney fees. Affirmed the ruling below.
04/23/2019 A151318

SSL Landlord LLC v. County of San Mateo

California Court of Appeal
Tax Law, Attorney's Fees
Held that a plaintiff in a tax refund lawsuit was not entitled to an award of attorney fees. Affirmed the ruling below.
04/23/2019 A151318

US v. Z Investment Properties LLC

United States Fifth Circuit
Tax Law, Probate, Trusts & Estates
Appeals court affirmed district court's decision that the federal tax lien was enforceable even though it had errors on the document. The appeals...
04/19/2019 18‐1915

Baldwin v. US

United States Ninth Circuit
Tax Law
Reversed a judgment in favor of taxpayers in a tax refund action. Remanded with instructions to dismiss because the taxpayers had not filed a timely...
04/16/2019 17-55115

Borenstein v. Commissioner of Internal Revenue

United States Second Circuit
Tax Law
Held that the U.S. Tax Court could order a refund of a taxpayer's income tax overpayment. The Tax Court had concluded that it lacked jurisdiction...
04/02/2019 17‐3900

Wright v. County of San Mateo

California Court of Appeal
Tax Law
Held that homeowners were not disqualified from taking a tax break. California has a special tax provision benefitting homeowners over 55 years of age...
03/29/2019 A153687

US v. Taffaro

United States Fifth Circuit
Tax Law, Sentencing, Criminal Law & Procedure
Affirmed a probation-only sentence imposed on a law enforcement officer who was convicted of tax evasion and filing false income tax returns. The...
03/29/2019 18-30498

Washington State Dept. of Licensing v. Cougar Den, Inc.

United States Supreme Court
Tax Law, Oil and Gas Law, Indian Law
This case involved the State of Washington's tax on fuel importers who travel by public highway. The Yakama Nation contended that its 1855 treaty with...
03/19/2019 16–1498

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