2019 Precedential Franchise & Income Tax Opinions

Decisions Month Year Cite Decision Type Issues
C. DandridgeMay20192019-OTA-458PPrecedentialInterest deduction for qualified mortgage insurance (IRC 163); Reliance on FTB publication
Howard O. CornblethOctober20192019-OTA-408PPrecedentialStatute of limitations on claim for refund (R&TC 19306); Overpayment versus overcollection
The 2009 Metropoulos Family Trust et al.November`20192019-OTA-385PPrecedentialTaxation of flow-through gain from sale of goodwill (Reg. 17951-4, R&TC 17952)
Deepak Jindal and Surbhi JindalOctober20192019-OTA-372PPrecedentialTaxation of family leave
Mark J. Morosky and Lynnette MoroskyOctober20192019-OTA-312PPrecedentialOther state tax credit (R&TC 18002)
Auburn Old Town Gallery, LLCOctober20192019-OTA-319PPrecedentialPartnership late filing penalty (R&TC 19172); Collection cost recovery fee (R&TC 19254)
Robert Half International Inc. and SubsidiariesOctober20192019-OTA-330PPrecedentialInclusion of VAT tax in sales factor (R&TC 25134)
Wright Capital Holdings, LLCAugust20192019-OTA-219PPrecedentialNexus; doing business
Jali, LLCJuly20192019-OTA-204P
PrecedentialDoing business (R&TC 23101); LLC tax (R&TC 17941(a))
Harry J. MorenJune20192019-OTA-176PPrecedentialLate payment penalty (R&TC 19132)
Millennium Dental Technologies, IncMay20192019-OTA-178PPrecedentialRes judicata (R&TC 19802)
Blair S. BindleyMay20192019-OTA-179PPrecedentialTaxation of nonresidents; Market-based sourcing, R&TC 25136; Regulations 17041, 17951-2, 17951-4 & 25136-2
Jamie R. HooverMarch20192019-OTA-052PPrecedentialInterest on overpayment (R&TC 19341(d))
Jeffrey C. Moy and Nancy B. MoyMarch20192019-OTA-057PPrecedentialInterest abatement (RTC 19112); OTA jurisdiction
R. Saltzman and B. SaltzmanMarch20192019-OTA-070PPrecedentialEstimated tax penalty (R&TC 19136)
Triple Crown Baseball LLCFebruary20192019-OTA-025PPrecedentialLate payment penalty (R&TC 19132)
Eric H. Liljestrand Irrevocable TrustJanuary20192019-OTA-012PPrecedentialJurisdiction of OTA