| J. Burch, J. Carden and K. Carden | October | 2026 | 2026-OTA-527P | Pending Precedential | OTA declines to follow FTB Legal Ruling 2022-02, wherein FTB states that when a nonresident partner sells a partnership interest with IRC Section 751(a) property (unrealized receivables and inventory), the transaction is treated as if the partnership sold the property and allocated the gain to the partner, which may result in California source income under the appropriate provision, including Regulation section 17951-4(d). |
| Kimco Realty Corporation and Subsidiaries - PFR Opinion | October | 2026 | 2026-OTA-483P | Pending Precedential | Standard for granting petition for rehearing (contrary to law) |
| Kimco Realty Corporation and Subsidiaries | October | 2026 | 2026-OTA-482P | Pending Precedential | Appellants cannot claim both the R&TC section 25106 dividend elimination and the dividends-paid deduction of IRC section 857(b)(2)(B) for their qualified dividends, as doing so would allow a double tax benefit. |
| Western Distributing Company | September | 2026 | 2026-OTA-467P | Pending Precedential | Unitary business (unitary-business principle); tax benefit rule (IRC 111); special apportionment (trucking company) (Reg. 25137-11); alternative apportionment (Reg. 25137); interest abatement |
| J. Otting and Y. Otting | August | 2026 | 2026-OTA-403P | Precedential | California source income (severance payments, medical premiums, restricted stock units [RSU] income) (R&TC 17951, 17952; Reg. 17951-5) |
| Advanced American Laboratories Inc. | August | 2026 | 2026-OTA-397P | Precedential | Research and development (R&D) credit (IRC 41; R&TC 23609) |
| NextEra Energy Capital Holdings Inc. and Affiliates | July | 2026 | 2026-OTA-311P | Precedential | Unitary business; allocation and apportionment (R&TC 25137) |
| K. Jones | June | 2026 | 2026-OTA-288P | Precedential | OTA jurisdiction (R&TC 19324, 19322.1; Reg. 30103) |
| Ken's Foods, Inc. | June | 2026 | 2026-OTA-249P | Precedential | Whether appellant’s California activities exceeded Public Law (PL) 86-272 protection |
| McDonell Lane, Inc. | June | 2026 | 2026-OTA-247P | Precedential | Doing business in California (commercial domicile did not shift upon death) (R&TC 23101) |
| R. Mitchell and J. Mitchell | April | 2026 | 2026-OTA-196P | Precedential | Involuntary conversion of property (IRC 1033) |
| EWV, LLC; A. Abady and M. Abady; S. Hashem and F. Hashem; F. Kanani and J. Abrams. | February | 2026 | 2026-OTA-080P | Precedential | Like-kind exchange (exchange expenses, constructive receipt of escrow funds, taxable boot) (IRC 1031); interest abatement |
| APlusLives (A+Lives) L.L.C_ | January | 2026 | 2026-OTA-052P | Precedential | Annual minimum tax (LLC) (R&TC 17941); per-partner (LLC) late filing penalty (R&TC 19172); demand penalty (R&TC 19133); filing enforcement fee (R&TC 19254) |
| R. Garcia and M. Garcia - Opinion on Severed Issues | January | 2026 | 2026-OTA-022P | Precedential | OTA does not have jurisdiction to apportion Tribal reservation-sourced income (constitutional issues, federal preemption, apportionment) |
| R. Garcia and M. Garcia - Opinion on Second Severed Issue | January | 2026 | 2026-OTA-021P | Precedential | Taxation of reservation-source income (R&TC 17131.7) |
