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 19036); 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 Richard B. Saltzman and Beth A. 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
