2021 Precedential Franchise & Income Tax Summary Opinions

Decisions Month Year Cite Decision Type Issues
G. RiosDecember20212021-OTA-341PPrecedentialLong term capital loss
P. PiferDecember20212021-OTA-338PPrecedentialInnocent spouse relief (R&TC 18533(b), (c), (f))
G. CalegariDecember20212021-OTA-337PPrecedentialInnocent spouse relief (R&TC 18533(f); joint liability (R&TC 19006(c))
L. RougeauDecember20212021-OTA-335PPrecedentialLate payment penalty (R&TC 19132); interest abatement
S. ReedDecember20212021-OTA-326PPrecedentialClaim for refund (zero return, OTA jurisdiction) (R&TC 19322, 19324; Reg. 30104)
Patient Comfort Services, LLCNovember20212021-OTA-300PPrecedentialAnnual minimum limited liability company tax (R&TC 17941); certificate of cancellation; demand penalty (R&TC 19133); interest abatement
S. KwonNovember20212021-OTA-296PPrecedentialLike-kind exchange (IRC 1031); substance over form; distribution of property (IRC 311); built-in gain (BIG); late filing penalty (R&TC 19131)
Lovinck Investments N.V.November20212021-OTA-294PPrecedentialConstructive receipt, IRC 1031 safe harbor (IRC 1031; 1001(c)); accuracy-related penalty (R&TC 19164)
J. BelcherNovember20212021-OTA-284PPrecedentialLate filing penalty (R&TC 19131); interest abatement
O. Cremel and E. KoeppelJuly20212021-OTA-222PPrecedentialCommunity property; California source income; statute of limitations for FTB to issue an NPA (R&TC 19057) late filing penalty (R&TC 19131)
LA Hotel Investments #3, LLCJuly20212021-OTA-218PPrecedentialDoing business; limited liability company tax (R&TC 17941)
Summit Hosting LLCJuly20212021-OTA-216PPrecedentialLate filing penalty (R&TC 19131); late payment penalty (R&TC 19132); underpayment of estimated LLC fee penalty for LLC (R&TC 17942); interest abatement
S. Daneshgar and L. DaneshgarJuly20212021-OTA-210PPrecedentialAccuracy-related penalty (R&TC 19164)
R. Mauritzson and C. MauritzsonJune20212021-OTA-198PPrecedentialLate filing penalty (R&TC 19131)
Cornerstone Compounding Pharmacy, Inc.June20212021-OTA-196PPrecedentialStatute of limitations on claim for refund (R&TC 19306)
Jacqueline Mairghread Patterson TrustJune20212021-OTA-187PPrecedentialStatute of limitations on claim for refund (R&TC 19306); Taxpayers' Bill of Rights (R&TC 21001)
R. JonesMay20212021-OTA-144PPrecedentialDemand penalty (R&TC 19133); late filing penalty (R&TC 19131); filing enforcement cost recovery fee (R&TC 19254); interest abatement
J. Bracamonte and J. BracamonteMay20212021-OTA-156PPrecedentialResidency (R&TC 17014; Reg. 17014)
F. Akhtar and M. AkhtarApril 20212021-OTA-118P
PrecedentialEarned income tax credit (R&TC 17052; IRC 32, 131)
F. Valenti and M. ValentiMarch20212021-OTA-093PPrecedentialStatute of limitations on assessment (R&TC 19059, 19060); Federal adjustment (unreported income)