| Description | Date | Docket # |
|---|---|---|
Howard Jarvis Taxpayers Assn. v. NewsomCalifornia Court of Appeal
Government Law, Tax Law
Affirmed. The court found that Senate Bill No. 1107 directly conflicts with Political Reform Act of 1974 and does not further the purposes of the Act.
|
08/26/2019 | C086334 |
Amazon.com, Inc. v. CRICalifornia Court of Appeal
Tax Law
Affirmed. Amazon filed a petition challenging the IRS’s valuation of assets. The panel concluded that the definition of “intangible” does not include...
|
08/16/2019 | 17-72922 |
Mass v. Franchise Tax Bd.California Court of Appeal
Securities Law, Tax Law
Affirmed. Plaintiffs bought shares in a company that invests in government bonds. Plaintiffs contend that the dividends they received are exempt from...
|
08/15/2019 | B286857 |
In Re: Sealed CaseUnited States DC Circuit
Tax Law, Civil Procedure
Remanded. The Tax Court abused its discretion in denying a whistleblower award to an anonymous informant. Remanded to consider whether the appellant...
|
07/26/2019 | 17-1212 |
Nguyen v. Nissan North America, Inc.United States Ninth Circuit
Civil Procedure, Tax Law
Reversed. District court’s denial of plaintiff’s motion for class certification met the predominance requirement of FRCP 23(b)(3). Plaintiff’s...
|
07/26/2019 | 18-16344 |
Dixon v. RyanUnited States Ninth Circuit
Tax Law, Civil Procedure
Affirmed. Defendant’s Sixth Amendment rights were not violated when trial counsel failed to challenge his competency to waive counsel. Defendant’s due...
|
07/26/2019 | 16-99006 |
Myers v. Commissioner of Internal Revenue ServiceUnited States DC Circuit
Tax Law, Civil Procedure
Reversed and remanded. The Tax Court improperly dismissed a case involving a man's application to the IRS for a whistleblower award because although...
|
07/02/2019 | 18-1003 |
Interior Glass Systems, Inc. v. USUnited States Ninth Circuit
Tax Law
Upheld federal tax penalties imposed on a company for failing to disclose its participation in a so-called listed transaction. Affirmed summary...
|
06/26/2019 | 17-15713 |
North Carolina Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family TrustUnited States Supreme Court
Tax Law, Probate, Trusts & Estates, Constitutional Law
Clarified the limits of a State's power to tax a trust. Struck down a North Carolina requirement that a trust must pay income tax to the State...
|
06/21/2019 | 18–457 |
City and County of San Francisco v. Regents of the University of CaliforniaSupreme 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 |