2018 Precedential Franchise & Income Tax Opinions

Decisions Month Year Cite Decision Type Issues
Eleanor BalchOctober20182018-OTA-159PPrecedentialTaxability of wages; Frivolous appeal penalty (R&TC 19714)
Ernest P. Graham and Janice P. Smith (PFR)November20182018-OTA-154PPrecedentialStandard for granting petition for rehearing
Quality Tax & Financial Services, Inc.September20182018-OTA-130PPrecedentialLate filing penalty (R&TC 19172.5)
Gerald F. Johnson and Barbara G. JohnsonMarch20182018-OTA-119PPrecedentialEstimated tax penalty (R&TC 19136)
John M. SedilloAugust20182018-OTA-101PPrecedentialHead of household
John A. Porreca and Deborah A. PorrecaAugust20182018-OTA-095PPrecedentialE-pay penalty (R&TC 19011.5)
Bharat VermaJuly20182018-OTA-080PPrecedentialHead of household
Sidney G. Friedman and Ellen FriedmanJuly20182018-OTA-077PPrecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Tao XieJuly20182018-OTA-076PPrecedentialLate filing penalty (R&TC 19131)
Michael Scanlon and Devon ScanlonJuly20182018-OTA-075PPrecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Victoria Joy Le Beau (PFR)June20182018-OTA-061PPrecedentialStandard for granting petition for rehearing
Jakey K. RobinsonJune20182018-OTA-059PPrecedentialSubstantiation of deductions; Interest abatement
Estate of Barbara D. Gillespie (dec'd)June20182018-OTA-052PPrecedentialStatute of limitations
Matthew Mazdyasni and Fereshteh MazdyasniMay20182018-OTA-049PPrecedentialEstimated tax penalty (R&TC 19136)
Sjofinar Masri Do (PFR)March20182018-OTA-002PPrecedentialStandard for granting petition for rehearing