Decisions Month Year Cite Decision Type Issues
Arthur D. FultonDecember20192019-OTA-451
NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136; IRC 6654)
Zaki N. KiriakosDecember20192019-OTA-450
NonprecedentialPaid family leave (R&TC 17083)
Jonathan J. Tompson and Vanessa A. ReidDecember20192019-OTA-449
NonprecedentialLate payment penalty (R&TC 19132)
Robert P. McGannDecember20192019-OTA-448
NonprecedentialTaxation of nonresident, market-based sourcing (R&TC 17041, 25136; CCR 17951-4, 25136-2)
Pacita I. Pio (PFR)December20192019-OTA-447
NonprecedentialStandard for granting petition for rehearing
Pacita I. PioMay20192019-OTA-446

NonprecedentialFederal adjustment
Unique Sports Accessories, Inc.April20192019-OTA-444
Nonprecedential Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19142, 19144)
Mahnaz Danesh and Imad MazboudiApril20192019-OTA-443
NonprecedentialLike-kind exchange (IRC 1031)
GLG Enterprises, Inc.May20192019-OTA-440
NonprecedentialNexus (R&TC 23151); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133);
SKU Trading, Inc.January20192019-OTA-439
NonprecedentialAccounting method (IRC 481(a))
609 N. Hayworth LPDecember20192019-OTA-437NonprecedentialPartnership late filing penalty (R&TC 19172)
Jonathan WarychaDecember20192019-OTA-436NonprecedentialStatute of limitations on claim for refund (R&TC 19036)
Carol NguyenDecember20192019-OTA-434NonprecedentialHead of Household
Dieter Stefanon and Karin Kay Nelson-Stefanon
December20192019-OTA-433NonprecedentialFederal adjustment
Albert E. Hirst, IIIDecember20192019-OTA-432NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement fee
Theodore Harrison III and Fontel Hudson HarrisonDecember20192019-OTA-431NonprecedentialFederal adjustment; Accuracy-related penalty (IRC 6662; R&TC 19164)
Sharon Brown and Aaron BrownDecember20192019-OTA-429NonprecedentialTax on premature retirement distribution
David R. Funk and Darlene FunkDecember20192019-OTA-428NonprecedentialJurisdiction to determine discharge of liability in bankruptcy
William T. Jackson and Margaret K. JacksonDecember20192019-OTA-427
NonprecedentialLate filing penalty (R&TC 19131)
Rex G. Maughan and Ruth G. MaughanDecember20192019-OTA-426
NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Ricki G. ClavierDecember20192019-OTA-425
NonprecedentialFederal adjustment; Accuracy-related penalty (IRC 6662; R&TC 19164)
Kirk Zoerb and Martha ZoerbDecember20192019-OTA-424
NonprecedentialLate payment penalty (R&TC 19132)
Pamela A. YoderDecember20192019-OTA-423NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Gail A. BrownDecember20192019-OTA-422
NonprecedentialStatute of limitations on claim for refund (R&TC 19036)
Katherine A. ErlandsonDecember20192019-OTA-421
NonprecedentialTaxability of sick pay
Melissa D. MeekinsDecember20192019-OTA-420
NonprecedentialFederal adjustment (disallowed itemized deductions)
Victoria C. De LarwellDecember20192019-OTA-419
NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Ibrahim GhaisDecember20192019-OTA-418
NonprecedentialStatute of limitations on claim for refund (R&TC 19036)
Trevor Fetter and Melissa FetterDecember20192019-OTA-417NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Haytham KafoufDecember20192019-OTA-416
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand Penalty (R&TC 19133); Filing enforcement fee; Interest abatement
Vernon C. Hunter IIIDecember20192019-OTA-415
NonprecedentialFederal adjustment (employee business expenses, charitable contributions)
Michael E. SaylorDecember20192019-OTA-414
NonprecedentialDeductibility of state income taxes
Frank S. TaorminaDecember20192019-OTA-412
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
Ricardo W. DodsonDecember20192019-OTA-411NonprecedentialInterest abatement
Linda D. WilkinDecember20192019-OTA-410
NonprecedentialHead of household
Brett Helm and Tracy HelmOctober20192019-OTA-409
NonprecedentialBona fide loan, nonbusiness bad debt deduction (IRC 166)
Howard O. CornblethOctober20192019-OTA-408PPrecedentialStatute of limitations on claim for refund (R&TC 19036); Overpayment versus overcollection
Brayton Kikumoto Properties, LLCDecember20192019-OTA-407
NonprecedentialPartnership late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132)
Brayton Kikumoto Properties, LLC (PFR)December20192019-OTA-406NonprecedentialStandard for granting Petition for Rehearing
Danny L. Reed and Paula ReedDecember20192019-OTA-405NonprecedentialFederal adjustment
Danny L. Reed and Paula Reed (PFR)December20192019-OTA-404NonprecedentialStandard for granting Petition for Rehearing
The 2009 Metropoulos Family Trust et al.November20192019-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
Joseph ReiterNovember20192019-OTA-350NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254)
Joseph Reiter (PFR)November20192019-OTA-351NonprecedentialStandard for granting petition for rehearing
Janelle R. RobertsOctober20192019-OTA-352NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Frivolous appeal penalty (R&TC 19174)
Janelle R. Roberts (PFR)October20192019-OTA-353NonprecedentialStandard for granting petition for rehearing
Oyekunle Oloyede and Christhanna OloyedeNovember20192019-OTA-356NonprecedentialCalifornia method of taxing nonresidents
Oyekunle Oloyede and Christhanna Oloyede (PFR)November`20192019-OTA-357NonprecedentialStandard for granting petition for rehearing
Christopher HicksNovember20192019-OTA-358NonprecedentialEstimation of income (R&TC 19087); Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254)
Christopher Hicks (PFR)November20192019-OTA-359NonprecedentialStandard for granting petition for rehearing
Mitchell R. Garland and Stephanie GarlandJuly20192019-OTA-360NonprecedentialEstimated tax penalty (R&TC 19142)
Thick G. ChowAugust20192019-OTA-361NonprecedentialFederal adjustment; Interest abatement
Kelli Anne HornachekOctober20192019-OTA-362NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Jalverman PoweOctober20192019-OTA-363NonprecedentialTaxation of premature retirement distribution (R&TC 17085(c)(1))
Sheridyn R. Blain and Brody BlainOctober20192019-OTA-364NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Leslie D. FordOctober20192019-OTA-368NonprecedentialEstimation of income (R&TC 19087)
Bay Area Yakiniku, LLCOctober20192019-OTA-369NonprecedentialEstimated LLC fee penalty (R&TC 17942)
Michelle MarschallOctober20192019-OTA-370NonprecedentialLate payment penalty (R&TC 19132); Late filing penalty (R&TC 19131); Estimated tax penalty R&TC 19142); Interest abatement
Yvonne R. KouzaOctober20192019-OTA-373NonprecedentialEmployee business expenses (IRC 162, 274)
Donna L. LayssardOctober20192019-OTA-374NonprecedentialFederal action, taxation of premature retirement disribution (R&TC 17085(c)(1))
Jill PriceNovember20192019-OTA-376NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142)
Kumar GundavarapuNovember20192019-OTA-377NonprecedentialFederal adjustment
Adam M. GreenNovember20192019-OTA-378NonprecedentialCalifornia method of taxing part-year residents
Eric Grab and Christine GrabNovember20192019-OTA-379NonprecedentialDemand Penalty (R&TC 19133); Collection cost recovery fee (R&TC 19254)
Steve FernandezNovember20192019-OTA-380NonprecedentialFederal adjustment (disallowed deductions); Accuracy-related penalty (R&TC 19164)
Glenn J. MoroNovember20192019-OTA-381NonprecedentialCalifornia-source income of nonresident (Reg. 17951-4, 25136-2); Late filing penalty (R&TC 19131); Filing enforcement fee
Grigory Shenkman and Yelena ShenkmanNovember20192019-OTA-382NonprecedentialSubstantiation of capital loss carryovers; accuracy-related penalty (R&TC 19164)
Ann ThomasNovember20192019-OTA-383NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Pacland-Portland, Inc.November20192019-OTA-384NonprecedentialS corp. late filing penalty (R&TC 19172.5)
Kelly Keith WeigelNovember20192019-OTA-386NonprecedentialTaxation of premature retirement distribution (R&TC 17085(c)(1))
Banyanside, Inc.November20192019-OTA-388NonprecedentialLate filing penalty (R&TC 19131); S corp. late filing penalty (R&TC 19172.5); Demand penalty (R&TC 19133); Estimated tax penalty (R&TC 19142) ; Interest abatement; Filing enforcement fee
Patricia A. Herold and Stuart M. HeroldNovember20192019-OTA-391NonprecedentialFederal adjustment
Otto VarelaNovember20192019-OTA-392NonprecedentialDisallowed business expense deductions
John CovingtonNovember20192019-OTA-393NonprecedentialFederal adjustment
Michele CooperNovember20192019-OTA-394NonprecedentialFederal adjustment (disallowed charitable contribution)
Brittney D. GreerNovember20192019-OTA-395NonprecedentialEstimation of income (R&TC 19087)
Mirta Moyano Skin Care, Inc.November20192019-OTA-396Nonprecedential S corp. late filing penalty (R&TC 19172.5)
Phyllis AdolphusNovember20192019-OTA-397NonprecedentialFederal adjustment
Patrick Thomas and Judy ThomasNovember20192019-OTA-398NonprecedentialStatute of limitations on claim for refund (R&TC 19306); Late filing penalty (R&TC 19131)
LCP VII Holdings LPNovember20192019-OTA-399NonprecedentialDoing business (R&TC 23101); Partnership late filing penalty (R&TC 19172)
Dickie DoNovember20192019-OTA-400NonprecedentialTaxation of premature retirement distribution (R&TC 17085(c)(1))
Matthew MarkovichNovember20192019-OTA-401NonprecedentialLate payment penalty (R&TC 19132)
Russell J. Jones and Wendi E. JonesOctober20192019-OTA-305NonprecedentialLate filing penalty (R&TC 19131); Late payment penalty (R&TC 19132); Demand Penalty (R&TC 19133); Estimated tax penalty (R&TC 19142)
Summer SpragginsOctober20192019-OTA-306NonprecedentialFederal adjustment (disallowed deductions)
Barbara GlazerOctober20192019-OTA-307NonprecedentialLate payment penalty (R&TC 19132)
Aestheticare Medical CorporationOctober20192019-OTA-308NonprecedentialS Corp. late filing penalty (R&TC 19172.5); Demand penalty (R&TC 19133)
Christopher F. AguileraOctober20192019-OTA-309NonprecedentialFederal adjustment
Reza Baradaran and Farideh RahbarOctober20192019-OTA-310NonprecedentialFederal adjustment
Daniel J. Cowan and Cindy CowanOctober20192019-OTA-311NonprecedentialDisallowed itemized deductions
Mark J. Morosky and Lynnette MoroskyOctober20192019-OTA-312PPrecedentialOther state tax credit (R&TC 18002)
Cinder Creek Partners II SC, LLCOctober20192019-OTA-313NonprecedentialPartnership late filing penalty (R&TC 19172); Late payment penalty (R&TC 19132)
Marcia A. BradleyOctober20192019-OTA-314NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
Larry T. Kennard and Pat A. Kennard (Dec'd)October20192019-OTA-315NonprecedentialLate filing penalty (R&TC 19131)
Mark J. MillerOctober20192019-OTA-316NonprecedentialFederal adjustment
Joann IveyOctober20192019-OTA-317NonprecedentialStatute of limitations (R&TC 19306)
Frank AliceaOctober20192019-OTA-318NonprecedentialHead of household
Auburn Old Town Gallery, LLCOctober20192019-OTA-319PPrecedentialPartnership late filing penalty (R&TC 19172); Collection cost recovery fee (R&TC 19254)
Alan M. Noche and Ha T. DoOctober20192019-OTA-320NonprecedentialFederal adjustment
Too Fun DesignsOctober20192019-OTA-321NonprecedentialPartnership late filing penalty (R&TC 19172)
Elizabeth AciernoOctober20192019-OTA-322NonprecedentialFederal adjustment
Steven M. GreffinOctober20192019-OTA-323NonprecedentialStatute of limitations (R&TC 19306); Financial disability (R&TC 19316)
Phuoc D. NguyenOctober20192019-OTA-324NonprecedentialStatute of limitations (R&TC 19306)
Jacobus M. van Nimwegen and Gerarda E. van NimwegenOctober20192019-OTA-325NonprecedentialLate payment penalty (R&TC 19132)
Rajesh Sharma and Poonam GuptaOctober20192019-OTA-326NonprecedentialResidency
Shannon BaldwinOctober20192019-OTA-327NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164); Late filing penalty (R&TC 19131)
Julia GriessOctober20192019-OTA-328Nonprecedential
Estimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
Kim RansomOctober20192019-OTA-329NonprecedentialFederal adjustment (unreported pension income)
Robert Half International Inc. and SubsidiariesOctober20192019-OTA-330PPrecedentialInclusion of VAT tax in sales factor (R&TC 25134)
Align Hospitality Furnishings, LLCOctober20192019-OTA-331NonprecedentialLate payment penalty (R&TC 19132); Underpayment of estimated LLC fee penalty (R&TC 17942)
Sharon E. McDaniel (Appealing Spouse) and David D. McDaniel (Nonappealing Spouse)October20192019-OTA-332NonprecedentialInnocent spouse (R&TC 18533)
James H. Nicholas and Yvonne M. NicholasOctober20192019-OTA-333NonprecedentialFederal adjustment; Trade or business expenses (IRC 162, 167, 212)
Hiroaki Shigeta and Gunilla ShigetaOctober20192019-OTA-334NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Nikolas Stavropoulos and Patrina StavropoulosOctober20192019-OTA-335NonprecedentialDishonored payment penalty (R&TC 19134)
Marissa J. GarciaSeptember20192019-OTA-336NonprecedentialFederal adjustment
Green Planet Trading Inc.September20192019-OTA-337NonprecedentialLiability for minimum tax (R&TC 25153); Filing enforcement cost recovery fee (R&TC 19254)
William A. LlanosOctober20192019-OTA-338NonprecedentialStandard for granting petition for rehearing
William A. LlanosJune20192019-OTA-345NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Frivolous appeal penalty (R&TC 19173)
Alicia Gamarra (PFR)October20192019-OTA-339NonprecedentialStandard for granting petition for rehearing
Alicia GamarraJune20192019-OTA-346NonprecedentialErroneous refund; Interagency Intercept Collection Program (Gov. Code 12419.2, 12419.4); Frivolous appeal penalty (R&TC 19714)
Chandra Shekaran and Jennifer M. Shekaran (PFR)October20192019-OTA-340NonprecedentialStandard for granting petition for rehearing
Chandra Shekaran and Jennifer M. ShekaranApril20192019-OTA-347NonprecedentialDemand penalty (R&TC 19133)
Charles Walden and Deborah Anderson, Charles Walden and Walden Structures, Inc.October20192019-OTA-341NonprecedentialStandard for granting petition for rehearing
Anita Ortega (PFR)September20192019-OTA-342NonprecedentialStandard for granting petition for rehearing
Anita OrtegaApril20192019-OTA-349NonprecedentialDemand penalty (R&TC 19133)
Eric J. DiLeoSeptember 20192019-OTA-252
NonprecedentialTaxation of California resident’s out-of-state income
Brad CarsonSeptember20192019-OTA-253
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
Carolyn C. RowdenSeptember20192019-OTA-254
NonprecedentialMortgage interest deduction; Community property
Candusa CorporationSeptember20192019-OTA-254
NonprecedentialEFT Penalty (R&TC 19011)
Michael P. WatsonSeptember20192019-OTA-256
NonprecedentialHead of household

Andrej Maihorn and Angelita Billman MaihornSeptember20192019-OTA-259
NonprecedentialDemand Penalty (R&TC 19133)
David C. HansberrySeptember20192019-OTA-260
NonprecedentialDisability income (IRC 104)
Keren Maor and Alon MaorSeptember20192019-OTA-261
NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Leslie Billings and Carol BillingsSeptember20192019-OTA-262
NonprecedentialEmployee business expense deductions (IRC 162, 274)
Jarrod G. Davis and Jayne T. DavisSeptember20192019-OTA-263NonprecedentialLate filing penalty (R&TC 19131)
Christopher J. WoodSeptember20192019-OTA-264
NonprecedentialNexus; California-source income of sole proprietorship (CCR 17951-4(c)); Market-based sourcing (CCR 25136-2)
Debbie L. MorrisonSeptember20192019-OTA-265
NonprecedentialFederal adjustment, retirement distribution
Owen Segerstrom and Hannah CurcioSeptember20192019-OTA-266
NonprecedentialCalifornia method of computing tax on nonresident and part-year residents (R&TC 17041)
Belle Beauty Boutique, Inc.September20192019-OTA-267
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand Penalty (R&TC 19133); Filing enforcement fee; Interest abatement; Filing enforcement fee
Craig P. WoodSeptember20192019-OTA-268
NonprecedentialStatute of limitations on claim for refund (R&TC 19036)
Douglas A. Smith and Krista M. SmithSeptember20192019-OTA-269
NonprecedentialLate payment penalty (R&TC 19132)
Tupou College Alumni Association of AmericaSeptember20192019-OTA-270
NonprecedentialLiability for minimum tax (R&TC 23153); Late filing penalty (R&TC 19131); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142); Interest abatement
W.P. Haines, IncorporatedSeptember20192019-OTA-271
NonprecedentialStatute of limitations on claim for refund (R&TC 19036, 19316)
Justin Caldbeck and Sarah CaldbeckSeptember20192019-OTA-272
NonprecedentialEstimated tax penalty (R&TC 19142); Interest abatement
Rafael Cabrera and Monica CabreraSeptember20192019-OTA-273
NonprecedentialFederal adjustment, cancellation of indebtedness income
Jasmina TopalovicSeptember20192019-OTA-274
NonprecedentialFederal adjustment, unreported pension distribution
B.B.C.A.F. Inc.September20192019-OTA-275
NonprecedentialShifting of burden of proof, new matter; Disallowance of interest expense allocable to income excluded from measure of tax (R&TC 24425); Interest offset (R&TC 24344(b)); Interest suspension
Homayoun Namvar and Katayoun KohanSeptember20192019-OTA-276
NonprecedentialBad debt deduction (IRC 166)
Jaime SolorzanoAugust20192019-OTA-277
NonprecedentialLate filing penalty (R&TC 19131)
Joy Tops, LLCSeptember20192019-OTA-278
NonprecedentialLate payment penalty (R&TC 19132); Collection cost recovery fee
Scott FoleySeptember20192019-OTA-279
NonprecedentialEstimation of income (R&TC 19087)
David G. Marschall and Elizabeth V. MarschallSeptember20192019-OTA-280
NonprecedentialLate filing penalty (R&TC 19131); Interest abatement; Collection cost recovery fee; Equitable estoppel
Alejandra R. ArguelloAugust20192019-OTA-281
NonprecedentialHead of household
David GrayAugust20192019-OTA-282
NonprecedentialResidency (R&TC 17041, 17014)
Weiping WangAugust20192019-OTA-283
NonprecedentialLate payment penalty (R&TC 19132)
Laura WynholdsApril20192019-OTA-284NonprecedentialTuition and fees deduction (IRC 222; R&TC 17204.7)
Laura Wynholds (PFR)September20192019-OTA-285
NonprecedentialStandard for granting petition for rehearing
Josie R. MacadangdangApril20192019-OTA-286
NonprecedentialHead of household
Josie R. Macadangdang (PFR)September20192019-OTA-287
NonprecedentialStandard for granting petition for rehearing
Ronna J. RobertsonApril20192019-OTA-288
NonprecedentialDemand Penalty (R&TC 19133)
Ronna J. Robertson (PFR)September20192019-OTA-289
NonprecedentialStandard for granting petition for rehearing
Neema Mohammadizad and Suzanne G. MohammadizadAugust20192019-OTA-188NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Paul Michael RossAugust20192019-OTA-190NonprecedentialJurisdiction to determine effect of bankruptcy discharge; Interest abatement
Jeannette Katzir and Omer KatzirAugust20192019-OTA-213NonprecedentialFederal adjustment
Raw is Sexy, LLCAugust20192019-OTA-214NonprecedentialLiability for annual LLC tax (RTC 17941)
Manor Care, Inc.August20192019-OTA-215NonprecedentialStatute of limitations
Kent KaufmanAugust20192019-OTA-216NonprecedentialFederal adjustment
Daniel J. Arel and Danielle R. ArelAugust20192019-OTA-217NonprecedentialFederal adjustment
Mark HawkinsAugust20192019-OTA-218NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand Penalty (R&TC 19133)
Wright Capital Holdings, LLCAugust20192019-OTA-219PPrecedentialNexus; doing business
Ranbir Sahni and Rekha Sahni (Rehearing)August20192019-OTA-220NonprecedentialComputation of basis (IRC 732)
Ashley SnyderAugust20192019-OTA-222NonprecedentialHead of household
Blazo Sredanovic and Mary SredanovicAugust20192019-OTA-223Nonprecedential
Interest Abatement Request
Shervin HojatAugust20192019-OTA-224NonprecedentialLate filing penalty (R&TC 19131); 
Waram BrooksAugust20192019-OTA-225NonprecedentialHead of household
Selena A. ChaissonAugust20192019-OTA-226NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Tonnette WiseAugust20192019-OTA-227NonprecedentialHead of household
Holly WrightAugust20192019-OTA-228NonprecedentialFederal adjustment
Kimberly JeffreyAugust20192019-OTA-229NonprecedentialLate payment penalty (R&TC 19132)
Stephon N. BrownAugust20192019-OTA-230NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
Eyal BrikmanJuly20192019-OTA-231NonprecedentialFederal adjustment
Scott L. ShaferJuly20192019-OTA-232NonprecedentialComputation of gain on tax-free exchange (IRC 1033); Loan versus partnership distribution (IRC 731)
Michael S. Sy and Ana C. SyMay20192019-OTA-235NonprecedentialFederal adjustment
Amelia I. LiganJuly20192019-OTA-237NonprecedentialFederal adjustment
Jesus OrtizMay20192019-OTA-238NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
Jesus Ortiz (PFR)September20192019-OTA-239NonprecedentialStandard for granting petition for rehearing
Homer H. Hummel, Jr. and Margaret A. HummelApril20192019-OTA-240NonprecedentialQualified senior head of household credit (R&TC 17054.7)
Homer H. Hummel, Jr. and Margaret A. Hummel (PFR)August20192019-OTA-241NonprecedentialStandard for granting petition for rehearing
Jack Atkins and Yvonne Darling-AtkinsApril20192019-OTA-242NonprecedentialDemand Penalty (R&TC 19133)
Jack Atkins and Yvonne Darling-Atkins (PFR)August20192019-OTA-243NonprecedentialStandard for granting petition for rehearing
Jacob A. ElyMarch20192019-OTA-244NonprecedentialDemand Penalty (R&TC 19133)
Jacob A. Ely (PFR)August20192019-OTA-245NonprecedentialStandard for granting petition for rehearing
Harry TaubMarch20192019-OTA-248NonprecedentialInnocent spouse (R&TC 18533(f), statute of limitations for collection
Harry Taub (PFR)August20192019-OTA-249NonprecedentialStandard for granting petition for rehearing
Sky J. WolfFebruary20192019-OTA-250NonprecedentialTaxability of scholarship  (IRC 117)
Sky J. Wolf (PFR)August20192019-OTA-251NonprecedentialStandard for granting petition for rehearing
Robert G. KetchumJuly20192019-OTA-185NonprecedentialLate-filing penalty (R&TC 19131)
James Snell and Magda SnellJuly20192019-OTA-186NonprecedentialFederal adjustment (R&TC 18622)
Owais Kazi and Surwat KaziJuly20192019-OTA-187NonprecedentialLate-filing penalty (R&TC 19131); California-method of taxing nonresidents; Community property income; Foreign earned income exclusion (IRC 911)
Angela Nilsen (Appealing Spouse) David A. Nilsen (Non-Appealing Spouse)July20192019-OTA-189NonprecedentialInnocent spouse (R&TC 18533)
Dennis M. Romero and Cynthia L. RomeroJuly20192019-OTA-191
NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Marvin A. Lassiter, Jr.July20192019-OTA-192
NonprecedentialHead of household
D. A. Concrete, Inc.July20192019-OTA-199

NonprecedentialS Corp. late filing penalty (R&TC 19172.5)

Noam H. Arzt and Heidi L. ArztJuly20192019-OTA-200
NonprecedentialEstimated tax penalty (R&TC 19136)
Best Plumbing Services, Inc.July20192019-OTA-202
NonprecedentialLate filing penalty (R&TC 19131); S Corp. late filing penalty (R&TC 19172.5); Estimated tax penalty (R&TC 19136)
Estate of John R. ChewningJuly20192019-OTA-203
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Jali, LLCJuly20192019-OTA-204PPrecedentialDoing business (R&TC 23101); LLC tax (R&TC 17941(a))
Jeffrey G. SandovalJuly20192019-OTA-205
NonprecedentialSubstantiation of basis; Passive activity losses (IRC 469)
Sara CamachoJuly20192019-OTA-206
NonprecedentialTaxability of sick pay (IRC 104, 105); Collection cost recovery fee (R&TC 19254)
Mark Richardson and Darci RichardsonJuly20192019-OTA-207
NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Michael W. Means and Roxann E. MeansJuly20192019-OTA-208
NonprecedentialFederal adjustment (R&TC 18622); Jurisdiction to determine effect of bankruptcy discharge
Supercargo Consulting, LLCJuly20192019-OTA-209
NonprecedentialLate payment penalty (R&TC 19132)
Salvacion Y. TorreJune20192019-OTA-210
NonprecedentialSubstantiation of trade or business loss from short sale of property (IRC 165)
Priscilla MyersMay20192019-OTA-211
NonprecedentialInnocent spouse (R&TC 18533; 19006)
David Stone and Christine Germaine Stone (PFR)June20192019-OTA-162NonprecedentialStandard for granting petition for rehearing
Meridiant CorporationJune20192019-OTA-163
NonprecedentialStatute of limitations on claims for refund (R&TC 19306)
Deborah L. ManesJune20192019-OTA-164
NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
Jonathan W. Birdt and Julie P. BirdtJune20192019-OTA-165
NonprecedentialFederal adjustment
Whiteside Construction Corporation, Inc.June20192019-OTA-166
NonprecedentialStatute of limitations for assessment (R&TC 19057, 19059); Federal adjustment (bad debt deduction)
Paul C. SmithJune20192019-OTA-168
NonprecedentialInterest abatement (RT&C 19104); Miscellaneous itemized deductions (IRC 162); Unreimbursed employee business expenses
Richard Resler and Cathy ReslerJune20192019-OTA-169
NonprecedentialFederal adjustment (R&TC 18622)
Thomas M. Purbaugh and Karen M. SpinaJune20192019-OTA-170
NonprecedentialLate payment penalty (R&TC 19132)
Tracy L. Rouviere and Richard C. RouviereJune20192019-OTA-171
NonprecedentialFederal adjustment; California method for taxing nonresident income; joint and several liability
Electro Magnetic Test Inc.June20192019-OTA-172
NonprecedentialE-pay penalty (R&TC 19011)
Steve L. Hill and Ivette C. HillJune20192019-OTA-173
NonprecedentialLate Payment Penalty (RT&C 19132)
Keiko S. BooneJune20192019-OTA-174
NonprecedentialLate filing penalty (R&TC 19131)
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
Mark WehbergMay20192019-OTA-181NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Notice and demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254)
FSAQ, LPMay20192019-OTA-182NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
Matthew Palmer and Kristin StoneMay20192019-OTA-183NonprecedentialDomicile and residency (R&TC 17014); Community property income; Other state tax credit (R&TC 18001, 18002)
Kimberly Denise WesleyMay20192019-OTA-184NonprecedentialHead of household; Notice and demand penalty (R&TC 19133)
Indrani RayMay20192019-OTA-134NonprecedentialHead of household
Stanley W. Li and Nhi T. Huynh May20192019-OTA-136NonprecedentialLate-filing penalty (R&TC 19131)
Gina McClureMay20192019-OTA-137NonprecedentialDemand penalty (R&TC 19133)
Kimberly-Clark Worldwide , Inc.May20192019-OTA-140NonprecedentialLarge corporate underpayment penalty, LCUP (R&TC 19138)
Brian RuaneMay20192019-OTA-141Nonprecedential Late-filing penalty (R&TC 19131)
Fazlollah K. BeheshtiMay20192019-OTA-142NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Greta HedinMay20192019-OTA-144NonprecedentialStatute of limitations on claim for refund (R&TC 19306)
Debra RojasMay20192019-OTA-145NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Anthony KadellMay20192019-OTA-146NonprecedentialEstimated tax penalty (R&TC 19136; IRC 6654)
Juan A. Flores and Sandra Y. MarquezMay20192019-OTA-147NonprecedentialSubtraction from CA income, COD income
Barry H. Hinden and Marilyn K. HindenMay20192019-OTA-148NonprecedentialLoss on property contributed to charity (IRC 165, 1001, 1011)
Michael Bradford and Mutsumi BradfordMay20192019-OTA-149NonprecedentialFederal adjustment; Late-filing penalty (R&TC 19131)
Gregory S. PooleMay20192019-OTA-150NonprecedentialFederal adjustment
Keith J. SpicerMay20192019-OTA-151NonprecedentialFederal adjustment (R&TC section 18622)
Daniel McCaul and Margot McCaul May20192019-OTA-152NonprecedentialLate payment penalty (R&TC 19132); Interest abatement (R&TC 19104)
Aaron MarinucciApril20192019-OTA-153NonprecedentialInnocent spouse (R&TC 18533
Humphrey MartinezMay20192019-OTA-154NonprecedentialStatute of limitations on assessment (R&TC 19057); Taxation of retirement plan distributions (IRC 72; R&TC 17085); Interest abatement (R&TC 19104)
Johnny A. MezMay20192019-OTA-155NonprecedentialFederal adjustment; Statute of limitations on assessment (R&TC 19059)
Farhad YazdinianApril20192019-OTA-156NonprecedentialFederal adjustment; Statute of limitations on assessment (R&TC 19059)
Genuine Rose, Inc.April 20192019-OTA-157Nonprecedential Late-filing penalty (R&TC 19131)
Gregory B. Downing (PFR)June20192019-OTA-159NonprecedentialStandard for granting petition for rehearing
Allen Capital Resource, Inc.April20192019-OTA-044NonprecedentialTrade or business; Noneconomic substance transaction (NEST) penalty (RTC 19774); Interest-based penalty (RTC 19777)
Christopher M. Velovich and Michelle R. VelovichApril20192019-OTA-091NonprecedentialDeductibility of educational expenses (IRC 162)
David W. Swanson and Connie L. SwansonJanuary20192019-OTA-093NonprecedentialFederal determination; Accuracy-related penalty (R&TC 19164); Post-amnesty penalty (R&TC 19777.5); Offer in compromise (R&TC 19443); Due process
David W. Swanson and Connie L. Swanson (PFR)May20192019-OTA-094NonprecedentialStandard for granting petition for rehearing
Francine McKannaApril20192019-OTA-096NonprecedentialLate payment penalty (R&TC 19132)
Gregorio Z. Uy and Joylyn Y. UyJanuary 20192019-OTA-097NonprecedentialTaxation of Military Retirement Income
Gregorio Z. Uy and Joylyn Y. Uy (PFR)May 20192019-OTA-098NonprecedentialStandard for granting petition for rehearing
Hevin Zada and Cameron Zada (DEC'D)April20192019-OTA-099Nonprecedential Accuracy-related penalty (R&TC 19164)
Hyginus OfforApril20192019-OTA-100NonprecedentialTaxation of community property income; Domicile
Inderjit S. Anand and Chandana AnandApril20192019-OTA-101NonprecedentialLate payment penalty (R&TC 19132); Interest abatement (R&TC 19104)
Jamie IbarraApril20192019-OTA-103NonprecedentialStatute of limitations for assessment (R&TC 19507); Residency
John Sands and Lorena SandsApril20192019-OTA-104NonprecedentialFederal adjustment; Unreported 1099 income
Keith W. BrownFebruary20192019-OTA-106NonprecedentialEstimation of income (R&TC 19087); Late-filing penalty (R&TC 19131)
Keith W. Brown (PFR)April 20192019-OTA-107NonprecedentialStandard for granting petition for rehearing
Kenneth S. Kowalski and Sue A. KowalskiApril20192019-OTA-108NonprecedentialFederal adjustment; Collection cost recovery fee (R&TC19254); Interest abatement
Laurie Gomes and Christopher GomesApril20192019-OTA-110NonprecedentialMortgage debt forgiveness (RTC 17144.5, IRC 108); Disallowed itemized deductions
Mark Morgan (PFR)May20192019-OTA-111NonprecedentialStandard for granting petition for rehearing
Marshall ReddickApril20192019-OTA-112NonprecedentialSham transactions; Noneconomic substance transaction (NEST) penalty (R&TC 19774); Interest-based penalty (R&TC 19777)
Matthew C. Drake and Susan K. DrakeApril20192019-OTA-113NonprecedentialFederal adjustment; Statute of limitations on claim for refund (R&TC 19306)
Michele DeCostaMarch20192019-OTA-114NonprecedentialFederal adjustment; discharge of indebtedness income
Morayo K. YamoahApril20192019-OTA-115NonprecedentialHead of household
Nymul LimApril20192019-OTA-117NonprecedentialHead of household; Dependent credit
Peter FlorinMarch20192019-OTA-118NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164); Interest abatement
Peter Pau and Susanna Pau (PFR)May 20192019-OTA-119NonprecedentialStandard for granting petition for rehearing
Philip L. KennedyMarch20192019-OTA-120NonprecedentialFederal adjustment
Randall L. AbbottApril20192019-OTA-121NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Ricardo BircherApril20192019-OTA-122NonprecedentialStatute of limitations for refund claim (R&TC 19306)
Richard D. CintronApril20192019-OTA-123NonprecedentialDemand penalty (R&TC 19133)
Richard P. Pointer and Theresa KronemeyerApril20192019-OTA-124NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Sawtantra Chopra and Aruna ChopraApril20192019-OTA-125NonprecedentialCapital versus ordinary loss on sale of realty (IRC 1221, 1231)
Stephen JohnsonApril20192019-OTA-127NonprecedentialResidency; Interest abatement
Victor E. Ramirez and Judy RamirezApril20192019-OTA-129NonprecedentialSubstantiation of disallowed deductions
Walter ParngMarch20192019-OTA-130NonprecedentialLate filing penalty (R&TC 19131); Interest abatement
William NelsonApril20192019-OTA-132NonprecedentialFederal adjustment; Disallowed business and travel expenses (IRC 162, 274); Accuracy-related penalty (R&TC 19164)
WowYow Inc.April20192019-OTA-133NonprecedentialDoing business; Nexus (R&TC 23101); Late-filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254); Interest abatement
Penny Thinnes (PFR)April20192019-OTA-042NonprecedentialStandard for granting petition for rehearing
John J. Petersen (PFR)April20192019-OTA-043NonprecedentialStandard for granting petition for rehearing
Pon Nyong Yi (PFR)April20192019-OTA-045NonprecedentialStandard for granting petition for rehearing
Andre JacksonMarch20192019-OTA-046NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement cost recovery fee (R&TC 19254); Frivolous appeal penalty (R&TC 19714)
Toshinari TamuraMarch20192019-OTA-047NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Robert HamiltonMarch20192019-OTA-048NonprecedentialLate filing penalty (R&TC 19132); Collection cost recovery fee (R&TC 19254); Interest abatement; Lien fee; Installment agreement fee
Mark BaileyMarch20192019-OTA-049NonprecedentialHead of household
Stephen J. EdelMarch20192019-OTA-050NonprecedentialInterest abatement
Marvin E. Catchings and Winnie V. CatchingsMarch20192019-OTA-051NonprecedentialStatute of limitations (R&TC 19057, 19067)
Jamie R. HooverMarch20192019-OTA-052PPrecedentialInterest on overpayment (R&TC 19341(d))
Contus CorporationMarch20192019-OTA-054NonprecedentialLate filing penalty (R&TC 19131); S corporation late-filing penalty (R&TC 19172.5); Estimated tax penalty (R&TC 19142)
Mildred M. McMillanMarch20192019-OTA-055NonprecedentialFederal adjustment; Taxability of pension income
Evan D. Tana and Kyna G. FongMarch20192019-OTA-056NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Jeffrey C. Moy and Nancy B. MoyMarch20192019-OTA-057PPrecedentialInterest abatement (RTC 19112); OTA jurisdiction
Elizabeth C. DaskarolisMarch20192019-OTA-058NonprecedentialLate-payment penalty (R&TC 19132); Interest abatement (R&TC 19104)
Russell K. JustusMarch20192019-OTA-059NonprecedentialFederal adjustment
Kidzart Texas, LLCMarch20192019-OTA-060NonprecedentialLate-filing penalty (R&TC 19131); Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19142); Interest abatement
Albert JimenezMarch20192019-OTA-061NonprecedentialStatute of limitations (R&TC 19306)
Arturo SanojaMarch20192019-OTA-062NonprecedentialCollection cost recovery fee (R&TC 19254)
Christian JensenMarch20192019-OTA-063NonprecedentialLate filing penalty (R&TC 19131); Demand penalty (R&TC 19133)
Levy & RyanMarch20192019-OTA-064NonprecedentialLate filing penalty (R&TC 19172)
Michael A. WildeMarch20192019-OTA-065NonprecedentialFederal adjustment
Sterling Health Services, Inc.March20192019-OTA-066NonprecedentialLate filing penalty (R&TC 19172.5)
Kyle Godfrey and Sheena GodfreyMarch20192019-OTA-068NonprecedentialSolar energy credit carryover (R&TC 17042.5)
Peter R. Small and Tracey Tyree-SmallMarch20192019-OTA-069NonprecedentialFederal adjustment, mortgage interest deduction
Richard B. Saltzman and Beth A. SaltzmanMarch20192019-OTA-070PPrecedentialEstimated tax penalty (R&TC 19136)
Logic2Layout, Inc.March20192019-OTA-071NonprecedentialLate filing penalty (R&TC 19172.5)
Robert Zens and Sally Ann ZensMarch20192019-OTA-074NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
Michael GreenfeldMarch20192019-OTA-075NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Evia L. ThomasMarch20192019-OTA-076NonprecedentialStatute of limitations (R&TC 19306 & 19322.1)
Dennis McCoy and Karin McCoyFebruary20192019-OTA-077NonprecedentialLate filing penalty (R&TC 19131)
Betts CompanyFebruary20192019-OTA-078NonprecedentialStatute of limitations (R&TC 19306)
Carol A. FastFebruary20192019-OTA-079NonprecedentialEstimation of income (R&TC 19087); Late filing penalty (R&TC 19131)
Shaun M. Stewart and Susan StewartFebruary20192019-OTA-080NonprecedentialEstimated tax penalty (R&TC 19136)
Jesus AcostaFebruary20192019-OTA-081NonprecedentialFederal adjustment
Henry TastoFebruary20192019-OTA-082NonprecedentialEmployee business expenses (IRC 162, 274)
Rick Hinson and Elizabeth HinsonFebruary20192019-OTA-083NonprecedentialFederal adjustment; Accuracy-related penalty (R&TC 19164)
Mark M. Iwasa and Kathleen H. IwasaFebruary20192019-OTA-084NonprecedentialLate payment penalty (R&TC 19132)
Spyglass Realty Partners, Inc.February20192019-OTA-085NonprecedentialLate filing penalty (R&TC 19172.5); Late filing penalty (R&TC 19131)
Michael A. GeffeneyFebruary20192019-OTA-086NonprecedentialFederal adjustment; Taxability of pension income
Kambiz Ghojehvand & Mona O. TehraniFebruary20192019-OTA-087NonprecedentialLate payment penalty (R&TC 19132)
Thomas Alan Shue and Susan Kay ShueJanuary20192019-OTA-088NonprecedentialLate payment penalty (R&TC 19132)
Gary Hirsh and Sharon Hirsh (PFR)April20192019-OTA-089NonprecedentialStandard for granting petition for rehearing
Jawfen Chen (PFR)April20192019-OTA-090NonprecedentialStandard for granting petition for rehearing
Technicorp International II, Inc.
January20192019-OTA-037NonprecedentialJurisdiction; Timeliness of Appeal
Raygenald Pierre
January20192019-OTA-036NonprecedentialInnocent spouse relief
Jim Glinskas
January20192019-OTA-035NonprecedentialFederal determination; Discharge of indebtedness income.
Hoa Thai Vu
January20192019-OTA-034NonprecedentialStatute of limitations on claims for refund (R&TC 19306)
Mark E. Urness and Candace L. Urness
January20192019-OTA-033NonprecedentialLate payment penalty (R&TC 19132)
Francis G. Safar
January20192019-OTA-032NonprecedentialFederal adjustment; Pension distribution
Joseph A. Ventura
January20192019-OTA-031NonprecedentialStatute of limitations on claims for refund (R&TC 19306)
Jamal Speller
January20192019-OTA-030NonprecedentialHome office deduction(IRC 280A); Unreimbursed employee business expenses (IRC 274(d))
Jianing Hu and Ni Zhu
February20192019-OTA-029NonprecedentialLate payment penalty for Web Pay failure (R&TC 19132)
Timothy Garth
February20192019-OTA-028Nonprecedential Late payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Relief of interest (R&TC 19101)
Village View, LLC
February20192019-OTA-027NonprecedentialDoing business, nexus (R&TC 23101); late-filing penalty (R&TC 19131); interest abatement (R&TC 19104)
Mateusz Szeszkowski and Natalie Szeszkowski
February20192019-OTA-026NonprecedentialLate payment penalty upon Web Pay failure (R&TC 19132); Estimated tax penalty (R&TC 19136)
Triple Crown Baseball LLCFebruary20192019-OTA-025PPrecedentialLate payment penalty (R&TC 19132)
Grid Subject Matter Experts, LLCFebruary20192019-OTA-024NonprecedentialLate filing penalty (R&TC 19131); Estimated tax penalty (R&TC 19142); Late filing penalty (R&TC 19172.5)
Robert J. SholtisJanuary20192019-OTA-023NonprecedentialAlimony deduction
James W. SplettstoesserFebruary20192019-OTA-022NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136)
Anthony Ottlinger (PFR)March20192019-OTA-021NonprecedentialStandard for granting petition for rehearing
Eric A. Thoreson (PFR)March20192019-OTA-020NonprecedentialStandard for granting petition for rehearing
Tonnia P. TilleyJanuary20192019-OTA-019NonprecedentialHead of household
Richard L. FoustJanuary20192019-OTA-018NonprecedentialFederal adjustment; Schedule C expenses
Colleen Campbell Payne (deceased)January20192019-OTA-017NonprecedentialLate payment penalty (R&TC 19132)
Ernesto Carrasco and Karen A. MorganJanuary20192019-OTA-016NonprecedentialLate filing penalty (R&TC 19131); Interest abatement; Installment payment program fee (R&TC 19591)
Stephanie DiMaggioJanuary20192019-OTA-015NonprecedentialLate payment penalty (R&TC 19132); Interest abatement
William A. BornhoeftJanuary20192019-OTA-014NonprecedentialFederal adjustment; Income sourcing; California method of taxing nonresidents
Joseph M. Kessel and Jolie T. KesselJanuary20192019-OTA-013NonprecedentialLate payment penalty (R&TC 19132); Estimated tax penalty (R&TC 19136); Interest abatement
Ronald G. PetrilloJanuary20192019-OTA-011NonprecedentialStatute of limitations (R&TC 19306)
Eric H. Liljestrand Irrevocable TrustJanuary20192019-OTA-012PPrecedentialJurisdiction of OTA
Richard T. McGuireJanuary20192019-OTA-010NonprecedentialLate payment penalty (R&TC 19132)
Ralph MontecalvoJanuary20192019-OTA-009NonprecedentialGambling losses (IRC 165(d))
John K. McCoy and Jeanann McCoyJanuary 20192019-OTA-008NonprecedentialFederal adjustment; Alimony deduction (IRC 71)
Zachary Klein and Courtney KleinJanuary20192019-OTA-007NonprecedentialLate payment penalty (R&TC 19132)
Keyshawn Johnson and Shikiri Johnson (PFR)February20192019-OTA-006NonprecedentialStandard for granting petition for rehearing
Bank of America Corp. and its Affiliates (PFR)February20192019-OTA-005NonprecedentialStandard for granting petition for rehearing
Andre Jackson (PFR)February20192019-OTA-004NonprecedentialStandard for granting petition for rehearing
Norbert T. Faure-Goda and Ericka K. Faure-Goda (PFR)February20192019-OTA-003NonprecedentialStandard for granting petition for rehearing
Gilbert P. Hyatt (PFR)January20192019-OTA-002NonprecedentialStandard for granting petition for rehearing
Gilbert P. Hyatt (PFR)January20192019-OTA-001NonprecedentialStandard for granting petition for rehearing