| Novo Nordisk, Inc. | December | 2024 | 2024-OTA-679P | Precedential | Research and development (R&D) credit (IRC 41); calculation of fixed-based percentage (qualified research expenses) |
| S. Sadatnejad and K. Marconet | November | 2024 | 2024-OTA-625P | Precedential | Whether appellants’ nonbusiness loss gave rise to a net operating loss (NOL) deductible in other tax years |
| J. Ro | November | 2024 | 2024-OTA-603P | Precedential | Installment sale; installment method (election to opt out) (R&TC 17551; IRC 453, 1001; Reg. 15a.453-1) |
| D. Fischer (Dec'd) | October | 2024 | 2024-OTA-518P | Precedential | Statute of limitations on claim for refund (R&TC 19306); financial disability exception does not include any period after taxpayer's death (R&TC 19316) |
| Gatewood Corporation | September | 2024 | 2024-OTA-414P | Precedential | Economic substance |
| S. Mather and N. Mather - PFR | September | 2024 | 2024-OTA-378P | Precedential | Standard for granting petition for rehearing (irregularity in proceedings, accident or surprise, contrary to law, insufficient evidence) |
| S. Mather and N. Mather | September | 2024 | 2024-OTA-377P | Precedential | Other state tax credit (OSTC) (paid to another state) (R&TC 18001) |
| F. Seddiqui and K. Seddiqui | July | 2024 | 2024-OTA-280P | Precedential | Adjusted basis of residence (improvements, Cohan rule) (IRC 1011, 1012, 1016) |
| King Solarman, Inc. | May | 2024 | 2024-OTA-203P | Precedential | Statute of limitations for FTB to issue NPA (final federal determination) (R&TC 19060, 18622; IRC 6203); accrual method of accounting (IRC 4711; Reg. 1.466-1) |
| Troublefree, LLC; D. Sutton | February | 2024 | 2024-OTA-078P | Precedential | Like-kind exchange (IRC 1031) |
| W. Gelpi | February | 2024 | 2024-OTA-072P | Precedential | Charitable contribution deduction (IRC 170); estimating fair market value (appraisal, analysis of subsequent events, etc.) |
| J. Shanahan - PFR | February | 2024 | 2024-OTA-040P | Precedential | Standard for granting petiton for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, insufficient evidence, contrary to law) |
| J. Shanahan | February | 2024 | 2024-OTA-039P | Precedential | Estimation of income (R&TC 19087); late filing penalty (R&TC 19131); demand penalty (R&TC 19133); filing enforcement cost recovery fee (R&TC 19254) |
| G. Dillahunty | January | 2024 | 2024-OTA-024P | Precedential | Federal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662) |
| W. Steffier | January | 2024 | 2024-OTA-017P | Precedential | Accuracy-related penalty (R&TC 19164; IRC 6662) |
