2024 Precedential Franchise & Income Tax Opinions

Decisions Month Year Cite Decision Type Issues
Troublefree, LLCFebruary20242024-OTA-078PPending PrecedentialLike-kind exchange (IRC 1031)
W. GelpiFebruary20242024-OTA-072PPending PrecedentialCharitable contribution deduction (IRC 170); estimating fair market value (appraisal, analysis of subsequent events, etc.)
J. Shanahan - PFRFebruary20242024-OTA-040PPending PrecedentialStandard for granting petiton for rehearing (irregularity in proceedings, accident or surprise, newly discovered evidence, insufficient evidence, contrary to law)
J. ShanahanFebruary20242024-OTA-039PPending PrecedentialEstimation 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. DillahuntyJanuary20242024-OTA-024PPending PrecedentialFederal adjustments; accuracy-related penalty (R&TC 19164; IRC 6662)
W. SteffierJanuary20242024-OTA-017PPending PrecedentialAccuracy-related penalty (R&TC 19164; IRC 6662)