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Name Category Published
Hewlett-Packard Company and Consolidated Subsidiaries v. Commissioner of Internal Revenue
Tax shelter fees may not be deducted under the Internal Revenue Code. 		Tax 9th Nov. 10, 2017
JetSuite v. County of Los Angeles
Jets properly taxed at full value where evidence fails to show that other states 'acquired situs' over jets. 		Tax 2DCA/2 Oct. 11, 2017
Hyatt v. Yee
Tax Injunction Act prevents district court from enjoining ongoing state tax proceedings where California law’s ‘pay-then-protest’ process continues to provide taxpayer with sufficient remedy. 		Tax 9th Sep. 27, 2017
Jacks v. City of Santa Barbara
Surcharge imposed on electricity bills in exchange for franchise rights is valid fee rather than tax, provided amount bears reasonable relationship to value of property interest. 		Tax CASC Jun. 30, 2017
926 North Ardmore Avenue LLC v. County of Los Angeles
Plaintiffs unsuccessful in challenging imposition of documentary transfer tax on written instrument transferring beneficial ownership of real property from one person to two others. 		Tax CASC Jun. 30, 2017
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