2025 Precedential Franchise & Income Tax Opinions

DecisionsMonthYearCiteDecision TypeIssues
T. Leebow and S. LeebowJuly20252025-OTA-426PPending PrecedentialOTA jurisdiction (perfected claim for refund; FTB subsequently erroneously issued refund check) (R&TC 19322); estimated tax penalty (R&TC 19136); late payment penalty (R&TC 19132); interest abatement
T. NguyenJuly20252025-OTA-333PPending PrecedentialStatute of limitations on claim for refund (R&TC 19306)
R. PomrehnMay20252025-OTA-269PPrecedentialStatute of limitations on claim for refund (R&TC 19306)
S. SoteloJanuary20252025-OTA-035PPrecedentialEarned income tax credit (EITC)