| 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 | Pending 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 | Pending 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) |
