| C. Dandridge | May | 2019 | 2019-OTA-458P | Precedential | Interest deduction for qualified mortgage insurance (IRC 163); Reliance on FTB publication
|
| Howard O. Cornbleth | October | 2019 | 2019-OTA-408P | Precedential | Statute of limitations on claim for refund (R&TC 19306); Overpayment versus overcollection
|
| The 2009 Metropoulos Family Trust et al. | November` | 2019 | 2019-OTA-385P | Precedential | Taxation of flow-through gain from sale of goodwill (Reg. 17951-4, R&TC 17952)
|
| Deepak Jindal and Surbhi Jindal | October | 2019 | 2019-OTA-372P | Precedential | Taxation of family leave
|
| Mark J. Morosky and Lynnette Morosky | October | 2019 | 2019-OTA-312P | Precedential | Other state tax credit (R&TC 18002)
|
| Auburn Old Town Gallery, LLC | October | 2019 | 2019-OTA-319P | Precedential | Partnership late filing penalty (R&TC 19172); Collection cost recovery fee (R&TC 19254)
|
| Robert Half International Inc. and Subsidiaries | October | 2019 | 2019-OTA-330P | Precedential | Inclusion of VAT tax in sales factor (R&TC 25134)
|
| Wright Capital Holdings, LLC | August | 2019 | 2019-OTA-219P | Precedential | Nexus; doing business
|
| Jali, LLC | July | 2019 | 2019-OTA-204P
| Precedential | Doing business (R&TC 23101); LLC tax (R&TC 17941(a))
|
| Harry J. Moren | June | 2019 | 2019-OTA-176P | Precedential | Late payment penalty (R&TC 19132)
|
| Millennium Dental Technologies, Inc | May | 2019 | 2019-OTA-178P | Precedential | Res judicata (R&TC 19802)
|
| Blair S. Bindley | May | 2019 | 2019-OTA-179P | Precedential | Taxation of nonresidents; Market-based sourcing, R&TC 25136; Regulations 17041, 17951-2, 17951-4 & 25136-2
|
| Jamie R. Hoover | March | 2019 | 2019-OTA-052P | Precedential | Interest on overpayment (R&TC 19341(d))
|
| Jeffrey C. Moy and Nancy B. Moy | March | 2019 | 2019-OTA-057P | Precedential | Interest abatement (RTC 19112); OTA jurisdiction
|
| R. Saltzman and B. Saltzman | March | 2019 | 2019-OTA-070P | Precedential | Estimated tax penalty (R&TC 19136)
|
| Triple Crown Baseball LLC | February | 2019 | 2019-OTA-025P | Precedential | Late payment penalty (R&TC 19132)
|
| Eric H. Liljestrand Irrevocable Trust | January | 2019 | 2019-OTA-012P | Precedential | Jurisdiction of OTA
|
