2020 Precedential Franchise & Income Tax Opinions

Decisions Month Year Cite Decision Type Issues
C. Pino and C. PinoDecember 20202020-OTA-375P
PrecedentialResearch and development tax credit (IRC 41; R&TC 17052.12, 23609)
L. Mazer and M. MazerSeptember20202020-OTA-263P
PrecedentialResidency (R&TC 17041)
Aroya Investment I, LLCSeptember20202020-OTA-255P
PrecedentialDoing business (R&TC 23101(b)(3) & (d)); Liability for LLC tax (R&TC 17941(a))
La Rosa Capital Resource, Inc.August20202020-OTA-220P
PrecedentialNoneconomic substance transaction (NEST) penalty (R&TC 19774)
G. StabileAugust20202020-OTA-198P
PrecedentialTaxation of former California resident's incentive stock option income (IRC 83; R&TC 17041, 17954; Regulation 17951-5(b))
T. Vardell and A. VardellAugust20202020-OTA-190P
PrecedentialTrade or business; Loss on sale of real property (IRC 165)
M. Davis and J. Hunter-DavisAugust20202020-OTA-182P
PrecedentialDistributive share loss versus capital loss; Partnership termination; Partnership liquidating distribution
Y. Lin and H. GaoAugust20202020-OTA-155P
PrecedentialFiling status, nonresident spouse exception (R&TC 18521(c))
Benemi Partners, L.P.August20202020-OTA-144P
PrecedentialStatute of limitations on claim for refund (R&TC 19306)
C. Head and Z. FelicianoAugust20202020-OTA-127P
PrecedentialTaxability of settlement award, personal physical injuries (IRC 104(a)); Late filing penalty (R&TC 19131); Accuracy-related penalty (R&TC 19164; IRC 6662)
S. KhanAugust20202020-OTA-126P
PrecedentialSuspension of statute of limitations while serving in combat zone (R&TC 18571; IRC 7508)
L. LiAugust20202020-OTA-095P
PrecedentialAbility to change filing status (R&TC 18521)
GEF Operating, Inc.March20202020-OTA-057PPrecedentialDoing business in California (R&TC 23101); Late filing penalty (R&TC 19131); Demand penalty (R&TC 19133); Filing enforcement fee (R&TC 19254); Interest abatement
Swat-Fame, Inc. et al.March20202020-OTA-046PPrecedentialR&D credit (IRC 41; R&TC 23609)
Swat-Fame, Inc. et al. (PFR)March20202020-OTA-045PPrecedentialStandard for granting Petition for Rehearing
P. Chen and A. ChiJanuary20202020-OTA-021P
PrecedentialDuty of consistency in reporting corporate distributions
M. GorinJanuary20202020-OTA-018P
PrecedentialFederal adjustment; Interest abatement (RTC 19104); Statute of limitations on assessment (R&TC 19057)