2022 Precedential Franchise and Income Tax Opinions

2022 Precedential Franchise & Income Tax Summary Opinions

Decisions Month Year Cite Decision Type Issues
MJK Real Estate Fund II, LLCAugust 20222022-OTA-247PPending PrecedentialDoing business in California (LLC) (R&TC 17941, 23101); jurisdiction (claim for refund) (R&TC 19322)
J. Acosta and M. CastroAugust20222022-OTA-235PPending PrecedentialCommunity property; jurisdiction; preemption (49 U.S.C. section 11502, Interstate Railroad Employee Wages)
R. ShewardJuly20222022-OTA-228PPrecedentialCalifornia source income (nonresident, sole proprietorship) (Reg. 17951-4); cascading rules (Reg. 25136-2)
M. Johnson and A. JohnsonJune20222022-OTA-166P
PrecedentialCancellation of debt (COD) income (IRC 108); recourse debt, nonrecourse debt; IRC 1231 gain; pass-through entity
R. CarrJune20222022-OTA-157P
PrecedentialOTA lacked jurisdiction to hear claims for refund, as taxpayer had not established tax payments (R&TC 19331, 19322.1)
Amarr CompanyFebruary20222022-OTA-041PPrecedentialInstallment sale (IRC 453); business income (goodwill) (R&TC 25120); special apportionment (R&TC 25137)