| C. Pino and C. Pino | December | 2020 | 2020-OTA-375P
| Precedential | Research and development tax credit (IRC 41; R&TC 17052.12, 23609)
|
| L. Mazer and M. Mazer | September | 2020 | 2020-OTA-263P
| Precedential | Residency (R&TC 17041)
|
| Aroya Investment I, LLC | September | 2020 | 2020-OTA-255P
| Precedential | Doing business (R&TC 23101(b)(3) & (d)); Liability for LLC tax (R&TC 17941(a))
|
| La Rosa Capital Resource, Inc. | August | 2020 | 2020-OTA-220P
| Precedential | Noneconomic substance transaction (NEST) penalty (R&TC 19774)
|
| G. Stabile | August | 2020 | 2020-OTA-198P
| Precedential | Taxation of former California resident's incentive stock option income (IRC 83; R&TC 17041, 17954; Regulation 17951-5(b))
|
| T. Vardell and A. Vardell | August | 2020 | 2020-OTA-190P
| Precedential | Trade or business; Loss on sale of real property (IRC 165)
|
| M. Davis and J. Hunter-Davis | August | 2020 | 2020-OTA-182P
| Precedential | Distributive share loss versus capital loss; Partnership termination; Partnership liquidating distribution
|
| Y. Lin and H. Gao | August | 2020 | 2020-OTA-155P
| Precedential | Filing status, nonresident spouse exception (R&TC 18521(c))
|
| Benemi Partners, L.P. | August | 2020 | 2020-OTA-144P
| Precedential | Statute of limitations on claim for refund (R&TC 19306)
|
| C. Head and Z. Feliciano | August | 2020 | 2020-OTA-127P
| Precedential | Taxability of settlement award, personal physical injuries (IRC 104(a)); Late filing penalty (R&TC 19131); Accuracy-related penalty (R&TC 19164; IRC 6662)
|
| S. Khan | August | 2020 | 2020-OTA-126P
| Precedential | Suspension of statute of limitations while serving in combat zone (R&TC 18571; IRC 7508)
|
| L. Li | August | 2020 | 2020-OTA-095P
| Precedential | Ability to change filing status (R&TC 18521)
|
| GEF Operating, Inc. | March | 2020 | 2020-OTA-057P | Precedential | Doing 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. | March | 2020 | 2020-OTA-046P | Precedential | R&D credit (IRC 41; R&TC 23609)
|
| Swat-Fame, Inc. et al. (PFR) | March | 2020 | 2020-OTA-045P | Precedential | Standard for granting Petition for Rehearing
|
| P. Chen and A. Chi | January | 2020 | 2020-OTA-021P
| Precedential | Duty of consistency in reporting corporate distributions
|
| M. Gorin | January | 2020 | 2020-OTA-018P
| Precedential | Federal adjustment; Interest abatement (RTC 19104); Statute of limitations on assessment (R&TC 19057)
|
