2023 Precedential Franchise & Income Tax Opinions

Decisions Month Year Cite Decision Type Issues
J. BannonFebruary20232023-OTA-096PPrecedentialLate filing penalty (R&TC 19131)
L. SmithFebruary20232023-OTA-069PPrecedentialUnitary business (holding company); business vs nonbusiness income (R&TC 25120); sale of intangible asset (R&TC 17952, 17951; Reg. 17951-4); attorneys' fees (R&TC 21013)
A. WilliamsJanuary 20232023-OTA-041P
PrecedentialCalifornia method
J. Black and T. BlackJanuary 20232023-OTA-023P
PrecedentialFederal adjustments