2023 Precedential Franchise & Income Tax Opinions
| Decisions | Month | Year | Cite | Decision Type | Issues |
|---|---|---|---|---|---|
| J. Bannon | February | 2023 | 2023-OTA-096P | Precedential | Late filing penalty (R&TC 19131) |
| L. Smith | February | 2023 | 2023-OTA-069P | Precedential | Unitary 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. Williams | January | 2023 | 2023-OTA-041P | Precedential | California method |
| J. Black and T. Black | January | 2023 | 2023-OTA-023P | Precedential | Federal adjustments |