Litigation roster

This roster is a list of selected litigation involving the Franchise Tax Board. It includes active cases and cases closed within the last 2 years. The roster is updated as needed.

Active cases

Filed
5/15/2020
Court
Sacramento Superior Court, Case No. 34-2020-00278768
Taxpayer’s Counsel
James B. Betts, Betts & Rubin
FTB’s Counsel
Jennifer T. Henderson
Contact
Scott DePeel
Year
2007
Amount
$3,260,166.00

Issues:

  1. Whether all or a portion of the amount awarded to appellant in a civil case in 2007 qualifies for nonrecognition treatment under Internal Revenue Code section 1033.

Status:
Date Status
May 15, 2020 Complaint filed.
May 19, 2020 Case Management Conference scheduled for December 3, 2020.
June 24, 2020 Amendment filed by Plaintiff.
July 22, 2020 Answer to Complaint filed by FTB.
August 12, 2020 Michael Sapoznikow added as Deputy Attorney General on July 21, 2020.
September 9, 2020 Minute Order re: Initial Case Management Conference filed.
November 17, 2020 Notice of Appearance filed by FTB.
August 31, 2021 Case Management Conference scheduled for October 22, 2021 at 8:30 a.m. in Department 31 and the Notice of Case Management Conference and Order to Appear has been generated
September 1, 2021 Minutes finalized for hearing held on September 1, 2021
September 1, 2021 Clerk's Certificate of Service by Mail (Minute Order) generated
October 5, 2021 Case Management Statement filed by Plaintiff
October 6, 2021 Case Management Statement filed by FTB
October 12, 2021 Tentative Ruling for Case Management Conference – Case Management Program set on October 22, 2021 at 8:30 a.m. published
October 12, 2021 Notice of Change in Handling Attorney filed by FTB
October 13, 2021 Jennifer T. Henderson added effective 10/12/2021
October 22, 2021 Case Referred to Trial Setting process for parties' selection of Trial date and Mandatory Settlement Conference date within 60 days of the referral date.
October 22, 2021 Case Referred to Trial Setting process for parties' selection of Trial date and Mandatory Settlement Conference date no later than 60 days after the effective date
October 22, 2021 Minutes finalized for Case Management Conference – Case Management Program heard on October 22, 2021 at 8:30 a.m.
Filed
11/06/18
Court
San Francisco Superior Court Case № CGC-18-571122
Taxpayer’s Counsel
Edwin Antolin Antolin Agarwal LLP
FTB’s Counsel
Heather Hoesterey
Contact
Sonia Woodruff
Year
2007
Amount
$115,519.00

Issues:

  1. Whether Revenue and Taxation Code section 17442(a) is not applicable to Plaintiffs where one trustee of the trust is a non-California resident and the trust does not have any beneficiary with a non-contingent interest.
  2. Whether FTB's two-step methodology to determine Plaintiffs' California taxable income violates the Due Process Clause of the United States Constitution and/or the California Constitution and violates the Commerce Clause of the United States Constitution.

Status:
Date Status
November 6, 2018 Plaintiffs filed a Summons and Complaint.
November 6, 2018 A Notice to Plaintiff was filed. The Notice set a Case Management Conference to April 10, 2019.
December 12, 2018 Defendant filed a Stipulation and (proposed) Order to Extend Time to Respond to the Complaint. The Parties stipulated that the deadline to file an Answer to the Complaint is extended to January 16, 2019.
January 15, 2019 Plaintiff's First Amended Complaint was filed.
February 15, 2019 FTB's Answer to Plaintiff's First Amended Complaint was filed.
February 15, 2019 A Notice of Related Case was filed.
February 15, 2019 FTB's Notice of Motion and Motion to Stay was filed along with pleadings in support thereof.
February 15, 2019 Notice of Motion and Motion to Stay proceedings was filed along with pleadings in support thereof. The hearing is scheduled for April 9, 2019.
February 15, 2019 Also on February 15, 2019 FTB filed a Request for Judicial Notice in support of Motion to Stay with pleadings in support thereof.
March 25, 2019 Plaintiffs' Opposition to Defendant's Motion to Stay was filed.
April 2, 2019 The Reply Memorandum of Points and Authorities in support of FTB's Motion to Stay was filed.
April 9, 2019 The Court granted FTB's Motion to Stay pending the issuance of a decision by the Court of Appeal in the pending appeal in the case of Paula Trust v. FTB.
May 6, 2019 The Case Management Conference scheduled to occur on May 22, 2019, is continued to November 20, 2019.
May 22, 2019 A Notice of Entry of Order granting FTB's Motion to Stay was filed.
November 20, 2019 The Case Management Conference scheduled to occur on November 20, 2019 is continued to May 20, 2020.
April 20, 2020 Parties file joint Case Management Statement.
April 28, 2020 Case Management Conference of May 20, 2020 continued to October 21, 2020.
October 2, 2020 Case Management Statement filed by Plaintiff Alan Steuer in his capacity as Co-Trustee of the Syufy Trust Smiley, Stafford in his capacity as Co-Trustee of the Syufy Trust also filed by FTB.
October 13, 2020 Case Management Conference of October 21, 2020 continued to February 24, 2021 for Status of Stay Notice sent by Court.
December 15, 2020 Notice of Reassignment of Counsel and Change of Address filed by FTB.
January 28, 2021 Case Management Statement filed by Plaintiff.
February 1, 2021 Notice of Change of Firm Name filed by Attorney Edwin P. Antolin.
February 4, 2021 Case Management Conference of February 24, 2021 is continued to April 28, 2021, Notice sent by Court.
February 16, 2021 Notice of Reassignment of Counsel and Change of Address filed by FTB.
April 2, 2021 Case Management Statement filed by Plaintiff, estimated time for Trial 4.0 days.
April 2, 2021 Case Management Statement filed by FTB, estimated time for Trial 4.0 days.
April 15, 2021 Notice of Time and Place of Trial, Court Trial set for December 13, 2021 at 9:30 a.m. Case Management Conference on April 28, 2021 is off Calendar, Notice sent by Court.
June 1, 2021 Filing Fee for Joint Stipulation for Plaintiffs to File Second Amended Complaint, Proposed Order filed by Plaintiff.
June 2, 2021 Order on Joint Stipulation to File Second Amended Complaint.
June 4, 2021 Filing Fee Paid for Stipulation and Proposed Protective Order filed by Plaintiff.
June 10, 2021 Stipulated Protective Order.
July 12, 2021 Notice of Entry of Order/Notice of Ruling filed by Plaintiff
July 27, 2021 Answer to Second Amended Complaint filed by FTB
August 3, 2021 Joint Application to Continue Trial and all Related Dates filed by Plaintiff
August 3, 2021 Stipulation (Joint) to Continue Trial and all Related Dates filed by Plaintiff
August 11, 2021 Master Court Calendar Set for December 13, 2021 Continued to Master Calendar Court on April 25, 2022 at 9:30 a.m. in 206 Per Ex Parte Order filed on 8/11/2021
August 11, 2021 Order Granting Joint Application to Continue Trial and all Related Dates
Filed
04/25/07
Courts
San Francisco Superior Court Case № CGC-07-462728
FTB LLC Tax Refund Cases Judicial Council Coordination Proceeding № 4742
Taxpayer’s Counsel
Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
FTB’s Counsel
Lucy Wang
Contact
William C. Hilson, Jr.
Year
2000 – 2004
Amount
Tax
$56,537.00

Issues:

  1. Whether the LLC fee imposed on an LLC doing business entirely within California by Rev. & Tax. Code §17942 is unconstitutional under the Due Process, Equal Protection and Commerce clauses of the U.S. Constitution.
  2. Whether Rev. & Tax. Code §17942 violates Article XIII, section 26 of the California Constitution.
  3. Whether Rev. & Tax. Code §17942 constitutes an invalid exercise of state police power and is void.

Status:
Date Status
June 26, 2012 FTB caused a Notice of Related Case to be filed in this action and also with the Fresno County Superior Court and Judicial Council advising that this case was substantially similar to CA-Centerside LLC v. Franchise Tax Board and proposing that the two cases be coordinated.
January 29, 2013 A Hearing on the Motion to Coordinate the two cases was held, and the matter was taken under submission.
January 30, 2013 The Petition to Coordinate was granted. Please refer to the status summary for FTB LLC Tax Refund Cases Judicial Council Coordination Proceeding № 4742.
Filed
September 28, 2021
Courts
San Diego County Superior Court, Case No. 37-2021-00041282-CU-MC-CTL
Taxpayer’s Counsel
Gregory S. Markow
FTB’s Counsel
Hutch Meltzer
FTB's Contact
Mary Yee
Year
2008, 2009
Amount
$1,691,785.00

Issues:

  1. Whether Plaintiffs were California residents and therefore, the proceeds from the sale of the stock were subject to California taxation.

Status:
Date Status
September 28, 2021 Complaint filed by Plaintiff
September 28, 2021 Civil Case Cover Sheet filed by Plaintiff
September 28, 2021 Original Summons filed by Plaintiff
September 29, 2021 Summons Issued
September 29, 2021 Civil Case Management Conference scheduled for March 4, 2022 at 9:15 a.m.
September 29, 2021 Stipulation to Alternative Dispute Resolution Process filed
September 29, 2021 Notice of Case Assignment filed
September 29, 2021 Notice to Litigants (Case initiation form printed)
October 4, 2021 Proof of Service of 30-Day Summons and Complaint filed by Plaintiff
October 18, 2021 Amended Complaint (First) filed by Plaintiff
October 18, 2021 Proof of Service filed by Plaintiff
Filed
02/04/10
Courts
Fresno Superior Court Case № 10CECG00434
FTB LLC Tax Refund Cases Judicial Council Coordination Proceeding № 4742
Taxpayer's Counsel
Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
FTB’s Counsel
Lucy Wang
Contact
William C. Hilson, Jr.
Year
2000 – 2005
Amount
Tax:
$65,201.00

Issues:

  1. Whether the LLC fee imposed on an LLC doing business entirely within California by Rev. & Tax. Code §17942 is unconstitutional under the Due Process, Equal Protection and Commerce clauses of the Constitution of the United States of America.
  2. Whether Rev. & Tax. Code §17942 violates Article XIII, section 26, of the California Constitution.
  3. Whether Rev. & Tax. Code §17942 constitutes an invalid exercise of state police power and is void.

Status:

Date Status
January 30, 2013 FTB’s Petition to Coordinate this case with Bakersfield Mall LLC v. Franchise Tax Board was granted. Please refer to the status summary for FTB LLC Tax Refund Cases Judicial Council Coordination Proceeding № 4742.
Filed
August 16, 2021
Courts
Los Angeles County Superior Court, Case No. 21STCV30184
Taxpayer's Counsel
Denis W. Retoske
FTB’s Counsel
Van Dzung-Nguyen
Contact
Scott DePeel
Year
2009
Amount
$546,764.04

Issues:

  1. Whether the shares of stock in Sierra Monolithics, Inc. (SMI) sold in 2009 qualifies as Qualified Small Business Stock (QSBS) and is allowed the $5,000,000 exclusion as reported on Schedule D?

Status:

Date Status
August 16, 2021 Complaint filed by Plaintiff
August 16, 2021 Summons (on Complaint) filed by Plaintiff
August 16, 2021 Notice of Case Assignment – Unlimited Civil Case filed by Clerk
August 17, 2021 Notice of Case Management Conference (January 20, 2022 at 8:30 a.m.) filed by Clerk
August 18, 2021 Civil Case Cover Sheet filed by Plaintiff
October 8, 2021 Answer filed by FTB
Filed
01/29/20
Court
San Diego County Superior Court, Case № 37-2020-00005100-CL-BT-CTL
Taxpayer's Counsel
Pro per
FTB’s Counsel
Anna Barsegyan
Contact
Mary Yee
Year
2011, 2013, 2014
Amount
Tax:
$15,133.57

Issues:

  1. Whether plaintiff is entitled to a refund of demand penalties, interest, and a cost recovery fee.

Status:

Date Status
January 29, 2020 Complaint filed.
February 25, 2020 Plaintiff files FTB's Notice of Acknowledgment of Receipt.
May 26, 2020 FTB files answer to Complaint.
June 15, 2020 Demurrer and Declaration – Other (of demurring or moving party) filed by Christine N. Grab.
June 23, 2020 Demurrer/Motion to Strike scheduled for October 30, 2020.
July 9, 2020 POS by mail (Notice of Amended Hearing on Demurrer) filed by Plaintiff.
October 19, 2020 Opposition – Other (to Demurrer to Answer) filed by FTB.
October 29, 2020 Tentative Ruling for Demurrer/Motion to Strike published.
October 30, 2020 Minutes finalized for Demurrer/Motion to Strike heard on October 30, 2020.
December 14, 2020 Discovery Hearing scheduled for May 28, 2021.
December 15, 2020 Motion – Other (for Order Compelling Further Response to Demand for Documents) filed by Christine N. Grab.
December 15, 2020 Statement – Other (Separate Statement Supporting Motion to Compel Further Responses to Demand for Documents) filed by Christine N. Grab.
December 15, 2020 Declaration – Other (of Christine N. Grab in Support of Motion for Order Compelling Further Response to Demand for Documents) filed by Christine N. Grab.
January 26, 2021 Proof of Service by Mail (re Discovery Motion) filed by Plaintiff.
March 3, 2021 Case Management Statement filed by FTB.
March 5, 2021 Case Management Statement filed by Plaintiff.
March 19, 2021 Pursuant to California Rules of Court 3.714, the Court, after having met and conferred with counsel, categorizes this case as one that will be disposed of within 18 months.
March 19, 2021 Trial Readiness Conference (Civil) scheduled for February 18, 2022 at 10:15 a.m.
March 19, 2021 Civil Jury Trial scheduled for March 4, 2022 at 8:30 a.m.
March 19, 2021 Minutes finalized for Civil Case Management Conference heard on March 19, 2021.
March 30, 2021 Notice of Hearing generated.
May 17, 2021 FTB's Opposition to Plaintiff's Motion for Order Compelling Further Response to Demand for Documents filed by FTB.
May 17, 2021 Declaration of Grace Lebleu in in Support of FTB's Opposition to Plaintiff's Motion for Order Compelling Further Production of Documents filed by FTB.
May 17, 2021 Declaration of Anna Barsegyan in Support of FTB's Opposition to Plaintiff's Motion for Order Compelling Further Production of Documents filed by FTB.
May 21, 2021 Discovery Hearing scheduled for October 22, 2021 at 9:00 a.m.
May 24, 2021 Motion – Other (for Order Compelling Further Responses to Specially Prepared Interrogatories Set #001) filed by Plaintiff.
May 24, 2021 Separate Statement filed by Plaintiff.
May 24, 2021 Declaration – Other (of Christine N. Grab) filed by Plaintiff.
May 27, 2021 Tentative Ruling for Discovery Hearing published.
May 28, 2021 Minutes finalized for Discovery Hearing heard May 28, 2021.
June 30, 2021 Proof of Service by Mail (Motion) filed by Plaintiff.
August 30, 2021 Summary Judgment/Summary Adjudication (Civil) scheduled for March 25, 2022 at 9:00 a.m.
August 30, 2021 Motion Hearing (Civil) scheduled for March 25, 2022 at 9:00 a.m.
August 30, 2021 Ex Parte scheduled for September 16, 2021 at 8:30 a.m.
September 1, 2021 Declaration of Anna Barsegyan filed by FTB
September 1, 2021 Declaration of Chelsea Hubbard filed by FTB
September 1, 2021 Declaration of Grace Leblue filed by FTB
September 1, 2021 Declaration of Keith Swank filed by FTB
September 1, 2021 Declaration of Thi Luong filed by FTB
September 10, 2021 Ex Parte Application – Other and Supporting Documents (Immediate Redaction of Social Security Numbers from Moving Papers that Defendant filed with the Court) filed by Plaintiff
September 14, 2021 Proposed Order Granting FTB's Ex Parte Application to Continue Trial Date and Pre-Trial Regarding Deadlines and for an Order Redacting Plaintiff's Personal ID Info filed by FTB
September 14, 2021 Ex Parte Application – Other and Supporting Documents filed by FTB
September 16, 2021 Civil Jury Trial continued pursuant to Party's Motion to July 3, 2022 at 8:30 a.m.
September 16, 2021 Trial Readiness Conference (Civil) continued pursuant to Party's Motion to May 20, 2022 at 10:15 a.m.
September 16, 2021 Minutes finalized for Ex Parte heard on September 16, 2021 at 8:30 a.m.
September 16, 2021 Appointment of Official Reporter Pro Tempore filed by the Court
October 8, 2021 FTB's Opposition to Motion to Compel Further Responses to Specially Prepared Interrogatories Set One and its Request for Sanctions Against Plaintiff filed by FTB
October 8, 2021 FTB's Opposition to Plaintiff's Separate Statement Supporting Motion to Compel Further Responses to Specially Prepared Interrogatories Set One filed by FTB
October 8, 2021 Declaration of Anna Barsegyan in Support of FTB's Opposition to Motion to Compel Further Responses to Specially Prepared Interrogatories Set One and its Request for Sanctions Against Plaintiff filed by FTB
October 14, 2021 Reply to Opposition of Noticed Motion and Supporting Declarations filed by Plaintiff
October 19, 2021 Proof of Service by Mail filed by Plaintiff
October 21, 2021 Tentative Ruling for Discovery Hearing published
October 22, 2021 Minutes finalized for Discovery Hearing heard on October 22, 2021 at 9:00 a.m.
October 22, 2021 Appointment of Official Reporter Pro Tempore (Michelle Cooper #13572) filed by The Superior Court of San Diego
Filed
07/18/19
Court
Los Angeles County Superior Court, Case № 19STCV21940
Taxpayer’s Counsel
Walter Channels
FTB’s Counsel
Van-Dzung Nguyen
Contact
Ann H. Hodges
Year
2005, 2006, 2007
Amount
$1,462,152.69

Issues:

  1. Whether the taxpayer was required to pay penalties and interest that accrued while FTB was holding the taxpayer's extension deposit?

Status:
Date Status
July 18, 2019 Complaint filed.
October 10, 2019 FTB files demurrer.
October 23, 2019 Case management conference.
November 13, 2019 FTB files Notice of Plaintiff's Non-Opposition to FTB's Demurrer.
November 15, 2019 Plaintiff files opposition to FTB's demurrer.
November 20, 2019 Hearing on FTB's demurrer. FTB's demurrer is sustained (in part without leave to amend, in part with leave to amend).
November 21, 2019 FTB files Notice of Ruling on FTB's demurrer.
December 9, 2019 Plaintiff files 2nd amended complaint.
January 27, 2020 FTB files answer to 2nd amended complaint.
July 6, 2020 Minute Order (Court Order) filed by Clerk.
July 29, 2020 Minute Order (Court Order Re: Continuance of Trial and Final Status Conference) filed by Clerk.
September 1, 2020 Stipulation and Order to Continue Pretrial Dates Consistent With Continued Trial Date filed by FTB.
September 25, 2020 Motion to Compel (Robert Concolinos Compliance With Subpoena for Business Records) filed by FTB.
September 25, 2020 Declaration of Van-Dzung Nguyen filed by FTB.
September 25, 2020 Separate Statement filed by FTB.
December 28, 2020 Motion for Summary Adjudication (by FTB to First Amended Complaint) filed by FTB.
December 28, 2020 Declaration of Van-Dzung Nguyen in Support of Defendant FTB's Motion Summary Adjudication filed by FTB.
December 28, 2020 Separate Statement of Undisputed Material Facts in Support of Defendant FTB's Motion for Summary Adjudication filed by FTB.
December 28, 2020 Affidavit (Evidence in Support of Defendant FTB's Motion Summary Adjudication) filed by FTB.
January 26, 2021 Proof of Service by Mail filed by Plaintiff.
January 26, 2021 Declaration in Support of Attorney's Motion to be Relieved as Counsel-Civil filed by Walter David Channels.
January 26, 2021 Proof of Service by Mail filed by Plaintiff.
January 26, 2021 Motion to be Relieved as Counsel filed by Walter David Channels.
February 2, 2021 Notice (Of Non-Opposition To Motion To Compel Robert Concolino's Compliance With Subpoena For Business Records) Filed by FTB.
February 2, 2021 Declaration (Of Van-Dzung Nguyen In Support Of Defendant's Motion To Compel Robert Concolino's Compliance With Subpoena For Business Records) Filed by FTB.
February 2, 2021 Supplemental Declaration (Of Van-Dzung Nguyen In Support Of Defendant's Motion To Compel Robert Concolino's Compliance With Subpoena For Business Records) Filed by FTB.
February 5, 2021 Substitution of Attorney filed by Plaintiff.
February 9, 2021 Minute Order (Hearing on Motion to Compel ROBERT CONCOLINO'S COMPLIANCE) Filed by Clerk.
February 17, 2021 Minute Order (Court Order) filed by Clerk.
February 17, 2021 Certificate of Mailing for (Court Order) of February 17, 2021 filed by Clerk.
February 24, 2021 Substitution of Attorney filed by Plaintiff.
February 25, 2021 Ex Parte Application (to Continue Motion for Summary Adjudication and Trial) filed by Plaintiff.
February 25, 2021 Proof of Service (not Summons and Complaint) filed by Plaintiff.
February 25, 2021 Declaration of Kenneth J. Sargoy filed by Plaintiff.
February 25, 2021 Notice of Lodging Stipulation of the Parties (Hearing March 1, 2021) filed by Plaintiff.
March 1, 2021 Minute Order (Hearing on Ex Parte Application to Continue Motion for Summary Adjudication and Trial Dates) filed by Clerk.
March 1, 2021 Notice of Ruling (After Ex Parte Application to Continue Motion for Summary Adjudication and Trial Dates) filed by Plaintiff.
March 10, 2021 Stipulation and Order (To Continue Hearing on Motion to Compel Compliance With Deposition Subpoena to Robert Concolino) filed by FTB.
May 13, 2021 Proof of Service (Not Summons and Complaint) filed by FTB.
May 13, 2021 Notice (Defendant's Notice of Continuance of Hearing on Motion to Compel Robert Concolinos Compliance with Subpoena for Business Records) filed by FTB.
June 1, 2021 Minute Order (Court Order) filed by Clerk.
June 1, 2021 Certificate of Mailing for Court Order filed by Clerk.
June 1, 2021 Opposition (of Plaintiff to Motion for Summary Adjudication submitted by FTB to Second Amended Complaint) filed by Plaintiff.
June 1, 2021 Declaration of Ronald J. Channels in Support of Plaintiff's Opposition to Motion for Summary Adjudication filed by Plaintiff.
June 1, 2021 Declaration of Phillip C. Conrad submitted in Support of Plaintiff's Opposition to Motion for Summary Adjudication.
June 1, 2021 Declaration of Robert A. Concolino, Esq. in Support of Plaintiff's Opposition to Motion for Summary Adjudication.
June 1, 2021 Proof of Service filed by Plaintiff.
June 1, 2021 Notice – Plaintiff's Compendium of Non-California Authorities filed by Plaintiff.
June 1, 2021 Request of Plaintiff for Judicial Notice Submitted in Support of Opposition to Motion for Summary Adjudication submitted by FTB to Second Amended Complaint.
June 1, 2021 Opposition of Plaintiff to Defendant FTB's Separa Te Statement of Undisputed Material Facts; and Plaintiff's Statement of Undisputed, Disputed, and Additional Material Facts filed by Plaintiff.
June 1, 2021 Evidentiary Declaration of Kenneth J. Sargoy submitted in Support of Opposition to Motion for Summary Adjudication submitted by FTB to Second Amended Complaint filed by Plaintiff.
June 2, 2021 Notice of Erratum contained in Plaintiff's Opposition to Motion for Summary Adjudication Submitted by Defendant to Second Amended Complaint filed by Plaintiff.
June 3, 2021 Opposition In Part to FTB's Motion to Compel Robert Concolino's Compliance with Subpoena for Business Records filed by Plaintiff.
June 3, 2021 Declaration of Kenneth J. Sargoy in Support of Opposition, In Part, to Motion to Compel Robert Concolino's Compliance with Subpoena for Business Records filed by Plaintiff.
June 3, 2021 Request for Judicial Notice (Submitted by Plaintiff in Support of Opposition, In Part, to Motion to Compel Robert Concolino's Compliance with Subpoena for Business Records) filed by Plaintiff.
June 24, 2021 Notice (Defendant's Notice of Continuance of Hearing on Motion to Compel Robert Concolin's Compliance with Subpoena for Business Records) filed by FTB.
June 24, 2021 Notice (Defendant's Notice of Continuance of Hearing on Motion For Summary Adjudication by FTB to First Amended Complaint) filed by FTB.
July 27, 2021 Reply (of Defendant in Support of Motion to Compel Robert Concolino's Compliance with Subpoena for Business Records) filed by FTB
July 27, 2021 Supplemental Declaration of Van-Dzung Nguyen in Support of Defendant's Motion to Compel Robert Concolino's Compliance with Subpoena for Business Records filed by FTB
July 27, 2021 Declaration (Regarding Proof of Service in Support of Defendant's Motion to Compel Robert Concolino's Compliance with Subpoena for Business Records) filed by FTB
July 29, 2021 Reply (Memorandum of Points and Authorities by Defendant in Support of Motion for Summary Adjudication) filed by FTB
July 29, 2021 Opposition (of Defendant to Plaintiff's Request for Judicial Notice Submitted in Opposition to Defendant's Motion Summary Adjudication) filed by FTB
July 29, 2021 Objection (of Defendant to Plaintiff's Evidence Submitted in Opposition to Defendant's Motion for Summary Adjudication; Order Thereon) filed by FTB
July 29, 2021 Response (To Plaintiff's Separate Statement of Undisputed, Disputed, and Additional Material Facts) filed by FTB
August 3, 2021 Minute Order (Hearing on Motion for Summary Adjudication by Defendant) filed by Clerk
August 5, 2021 Notice of Ruling (On Defendant FTB's Motion to Compel Robert Concolino's Compliance with Subpoena for Business Records) filed by FTB
August 5, 2021 Notice of Ruling (On Defendant FTB's Motion for Summary Adjudication) filed by FTB
Filed
06/13/19
Court
San Diego County Superior Court, Case № 37-2019-00030244-CU-MC-NC
Taxpayer’s Counsel
David Swanson (pro per)
FTB’s Counsel
John Keith
Contact
Scott DePeel
Year
1993, 1994, 1995
Amount
Unknown

Issues:

  1. Whether the FTB was constitutionally required to abide by the taxpayers' offer in compromise agreement with the IRS.
  2. Whether the taxpayers are entitled to a judgment reducing their California tax liability.

Status:
Date Status
June 13, 2019 Complaint filed.
September 3, 2019 Joint stipulated request to stay action filed by the parties.
September 5, 2019 Court issues order denying parties' request to stay action, but suspending the litigation pending FTB's decision regarding plaintiff's application to participate in FTB's Offer In Compromise program.
November 26, 2019 Parties each filed case management statements.
December 6, 2019 Case management conference rescheduled.
January 10, 2020 Case management conference.
February 5, 2020 Stipulation and Order for First Amended Complaint and Extension for Responsive Pleading.
May 16, 2020 Case Management Conference rescheduled to August 21, 2020.
July 15, 2020 Motion Hearing scheduled for September 4, 2020.
July 17, 2020 Motion to Appear Pro Hac Vice on September 4, 2020 filed by Plaintiffs.
July 17, 2020 Proposed Order for September 4, 2020 filed by Plaintiffs.
August 6, 2020 Case Management Statement filed by FTB.
August 11, 2020 Case Management Statement filed by Connie L. Swanson and David W. Swanson.
August 11, 2020 Proof of Service filed by Connie L. Swanson and David W. Swanson.
August 21, 2020 Civil Case Management Conference continued pursuant to party's Motion to October 9, 2020.
August 21, 2020 Minutes finalized for Civil Case Management Conference heard on August 21, 2020.
September 3, 2020 Tentative Ruling for Motion Hearing published.
September 4, 2020 Minutes finalized for Motion Hearing heard on September 4, 2020.
September 24, 2020 Case Management Statement filed by Connie Swanson; David W. Swanson.
September 25, 2020 Case Management Statement filed by California State Board of Equalization; FTB.
October 9, 2020 Pursuant to California Rules of Court 3.714, the Court, after having met and conferred with counsel, categorizes this case as one that will be disposed of within 18 months.
October 9, 2020 Civil Jury Trial scheduled for October 15, 2021.
October 9, 2020 Trial Readiness Conference scheduled for October 1, 2021.
October 9, 2020 Jury demanded by Plaintiff.
October 9, 2020 Minutes finalized for Civil Case Management Conference heard on October 9, 2020.
October 9, 2020 Notice of Hearing generated.
December 2, 2020 Amended Complaint filed by Plaintiff
January 5, 2021 Demurrer filed by FTB.
January 5, 2021 Memorandum of Points and Authorities filed by FTB.
January 5, 2021 Declaration – Other filed by FTB.
January 6, 2021 Demurrer/Motion to Strike scheduled for April 2, 2021.
January 15, 2021 Proof of Service filed by FTB.
March 22, 2021 Memorandum of Points and Authorities filed by Plaintiff.
March 25, 2021 Reply in Support of Defendants FTB and State Board of Equalizations Demurrer to Plaintiff's First Amended Complaint filed by FTB.
April 1, 2021 Tentative Ruling for Demurrer/Motion to Strike published.
April 2, 2021 Appointment of Official Reporter Pro Tempore (and Order) filed by The Superior Court of San Diego.
April 2, 2021 Minutes filed for Demurrer/Motion to Strike heard on April 2, 2021.
April 2, 2021 Amended Complaint dismissed without prejudice as to FTB.
April 2, 2021 Amended Complaint dismissed without prejudice as to State Board of Equalization and its Successor Office of Tax Appeals.
April 2, 2021 Amended Complaint dismissed without prejudice as to David W. Swanson.
April 2, 2021 Amended Complaint dismissed without prejudice as to Connie L. Swanson.
April 6, 2021 Civil Jury Trial scheduled for October 15, 2021 at 8:30 a.m. was vacated.
April 6, 2021 Trial Readiness Conference scheduled for October 1, 2021 at 10:00 a.m. was vacated.
April 9, 2021 Notice of Ruling on Defendants FTB's and Board of Equalization's Demurrer to Plaintiff's First Amended Complaint filed by FTB.
April 9, 2021 Proof of Service Declaration by Email filed by FTB.
April 14, 2021 Notice of Confirmation of Filing.
April 14, 2021 Notice of Ruling on Defendants FTB's and State Board of Equalization's Demurrer to Plaintiffs First Amended Complaint filed.
April 14, 2021 Declaration of Service by Email filed.
April 19, 2021 Judgment was entered as follows: Judgment entered for Franchise Tax Board of The State of California; State Board of Equalization of The State of California and its successor California Office of Tax Appeals and against Swanson, Connie L ;Swanson, David W for $ 0.00, punitive damages: $ 0.00, attorney fees: $ 0.00, interest: $ 0.00, prejudgment costs: $ 0.00, other costs: $ 0.00, amount payable to court: $ .00, for a grand total of $ 0.00.
April 19, 2021 Proposed Judgment filed by FTB.
April 19, 2021 Proof of Service filed by FTB.
April 22, 2021 Notice of Entry of Judgment filed by FTB.
June 17, 2021 Notice of Appeal – Document for ROA #74 filed.
June 17, 2021 Notice of Appeal filed by Appellant referring to FTB and California State Board of Equalization.
June 30, 2021 Notice of Default generated.
July 9, 2021 Notice Designating Clerk's Transcript filed by Appellant
July 9, 2021 Notice Designating Reporter's Transcript(s) filed by Appellant
July 9, 2021 Default vacated
July 14, 2021 Notice Designating Clerk's Transcript
July 14, 2021 Notice of Confirmation of Filing
July 14, 2021 E-Filing Transaction Partially Accepted – Notice Designating Reporter's Transcript(s)
July 14, 2021 Notice of Default filed by The Superior Court of San Diego
August 11, 2021 Notice Re Fee for Record on Appeal filed by The Superior Court of San Diego
September 8, 2021 Record on Appeal Civil Case Index Form – Chronological generated
September 8, 2021 Record on Appeal Civil Case Index Form – Alphabetical generated
September 9, 2021 Receipt of Reporter's Transcript filed by the Court
September 14, 2021 Receipt for Record on Appeal filed by the Court
September 14, 2021 Disbursement of Clerk's Trust Fund filed by the Court
September 14, 2021 Notice of Completion of the Record on Appeal filed by the Court
Filed
11/03/20
Court
Los Angeles County Superior Court, Case No. 20SMCV01656
Taxpayer’s Counsel
Robert B. Rosenstein
FTB’s Counsel
Douglas Beteta
Contact
Scott DePeel
Year
2009
Amount
$521,871.47

Issues:

  1. Whether taxpayer has established that he is entitled to additional cost basis on the sale of certain stock in the 2009 taxable year.

Status:
Date Status
November 3, 2020 Complaint filed by Donald B. List.
November 3, 2020 Civil Case Cover Sheet filed by Donald B. List.
November 3, 2020 Summons (on Complaint) filed by Donald B. List.
November 3, 2020 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
November 3, 2020 Notice of Case Management Conference scheduled for May 3, 2021 filed by Clerk.
March 3, 2021 Motion for Change of Venue filed by FTB.
March 19, 2021 Declaration of Demurring or Moving Party in Support of Automatic Extension filed by FTB.
March 25, 2021 Minute Order (Hearing on Motion for Change of Venue) filed by Clerk.
March 25, 2021 Certificate of Mailing for Hearing on Motion for Change of Venue of March 25, 2021 filed by Clerk.
April 22, 2021 Demurrer – Without Motion to Strike filed by FTB.
April 22, 2021 Declaration of Douglas J. Beteta in Support of Defendant FTB's Demurrer to Plaintiff's Complaint filed by FTB.
April 22, 2021 Request for Judicial Notice filed by FTB.
Filed
02/14/17
Court
San Francisco Superior Court, Case № CGC-17-556629
Taxpayer’s Counsel
Edward O.C. Ord, ESQ., Cheng Zhang, ESQ., Ord & Norman
FTB’s Counsel
Cara Porter
Contact
Renel Sapiandante
Year
2009
Amount
$3,056,077.00

Issues

  1. Whether Plaintiffs properly reported the gain on the sale of real property.
  2. Whether the Notice of Proposed Assessment issued to Plaintiffs was valid.
  3. Whether Plaintiffs are entitled to a worthless stock loss.
  4. Whether Plaintiffs are entitled to a bad debt deduction.
  5. Whether Plaintiffs properly reported an abandonment loss related to certain shares of stock.

Status:
Date Status
February 7, 2017 The Summons and First Amended Complaint were filed by Plaintiffs.
March 15, 2017 FTB filed its Answer to the First Amended Complaint.
June 13, 2017 A Case Management Statement was filed by FTB.
June 28, 2017 Plaintiffs' Notice of Objection to the Trial Date was heard. The trial is now scheduled to commence on June 11, 2018.
December 1, 2017 Plaintiffs filed a Motion for Summary Judgment along with pleadings in support thereof.
January 16, 2018 The Plaintiffs requested a continuance of the hearing on their Motion for Summary Judgment scheduled for February 20, 2018. The Court granted Plaintiffs' request and the hearing on the Motion for Summary Judgment was scheduled to occur on May 16, 2018.
January 30, 2018 An Ex Parte Application to continue the trial date, along with documents in support thereof, was filed by FTB. The Court granted the continuance of the trial date. The new Trial date is set for November 13, 2018.
April 16, 2018 The parties jointly requested a continuance of the Hearing on the Motion for Summary Judgment. The Court granted the request and the Hearing on the Motion for Summary Judgment is scheduled to occur on June 27, 2018.
June 14, 2018 FTB filed its Opposition to Plaintiffs' Motion for Summary Judgment, along with pleadings in support thereof.
June 22, 2018 Plaintiffs' Reply to FTB's Opposition to Motion for Summary Judgment was filed, along with pleadings in support thereof.
June 27, 2018 The Court heard oral argument on Plaintiffs' Motion for Summary Judgment. After the hearing, the Court denied Plaintiffs' Motion for Summary Judgment.
June 27, 2018 Order Denying Plaintiffs' Motion for Summary Judgment was filed.
July 13, 2018 Plaintiffs filed an Ex Parte Application to Continue the Trial date of November 13, 2018, together with pleadings in support thereof. The Court denied the Plaintiff's Ex Parte Application.
August 20, 2018 A Joint Stipulation to Continue Trial Date was filed by the parties.
August 24, 2018 The stipulated Ex Parte Application to continue Trial date was granted. Trial is now scheduled to commence on July 8, 2019.
February 20, 2019 Plaintiffs filed a Motion to continue Jury Trial. Hearing on Plaintiffs' motion is scheduled to be heard on March 21, 2019.
February 28, 2019 Plaintiffs filed Exhibit One to Motion to Continue scheduling Order.
March 8, 2019 FTB's Opposition to Plaintiffs Motion to Continue Trial was filed.
March 13, 2019 Plaintiffs' Reply in Support of their Motion to Continue Trial was filed.
March 21, 2019 Argument occurred on Plaintiffs' Motion to Continue Trial Date. The Court granted Plaintiffs' Motion to Continue Trial Date. The trial date is continued to December 16, 2019.
October 21, 2019 Plaintiffs file Motion to Continue Trial Date of December 16, 2019.
November 8, 2019 Plaintiffs file Motion to Vacate Trial Date of December 16, 2019.
November 12, 2019 Plaintiffs file ex parte application for order shortening time for plaintiffs to file Motion to Vacate Trial Date of December 16, 2019.
December 10, 2019 Order granting Plaintiffs' Motion to Vacate the Trial Date of December 16, 2019 and setting case management conference on June 10, 2020.
May 18, 2020 Parties file joint case management statement.
May 27, 2020 Case management on June 10, 2020 continued to December 9, 2020.
November 25, 2020 Case Management Conference on December 9, 2020 continued to March 10, 2021 for Status of Underlying Administrative Proceeding. Notice sent by Court.
December 31, 2020 Case Management Statement filed by Plaintiffs.
February 19, 2021 Case Management Conference of March 10, 2021 is continued to December 8, 2021 for Status of Underlying Administrative Proceeding, Notice sent by Court.
Filed
01/24/19
Court
San Diego County Superior Court, Case № 201900004562
Taxpayer’s Counsel
William A. Cohan
FTB’s Counsel
Tim Nadar
Contact
Renel Sapiandante
Year
2015
Amount
$1,441,597.00

Issues:

  1. Whether the issuance of disproportionate distributions to shareholders by an S corporation results in an involuntary termination of the corporation's "S" election so as to transmute the tax status of the corporation to that of a "C" corporation.
  2. Whether the Plaintiff is entitled to a refund of taxes paid measured by the difference between what he paid on his distributive share from an assumend "S" corporation and what he should have paid on a distribution from a "C" corporation.

Status:
Date Status
January 24, 2019 Summons and Complaint were filed.
February 21, 2019 FTB filed its General Denial.
May 23, 2019 Garden City filed a Notice of Motion and Motion to Intervene together with pleadings in support thereof. The Hearing on the Motion to Intervene of Nonparty Garden City Inc., is scheduled to occur on August 2, 2019.
July 22, 2019 Plaintiff filed his Opposition to the Motion to Intervene.
July 26, 2019 Garden City filed its Reply Brief in Support of its Motion to Intervene.
August 2, 2019 Garden City's motion to intervene as a defendant is granted. Case management conference continued to October 18, 2019.
October 18, 2019 Case management conference continued to December 20, 2019.
November 21, 2019 Case management statement filed by FTB.
December 4, 2019 Case management statement filed by Swallow.
December 5, 2019 Case management statement filed by Garden City, Inc.
December 5, 2019 Notice to Appear filed by Garden City, Inc.
December 20, 2019 Case management conference.
May 16, 2020 Civil jury trial rescheduled to June 11, 2021.
May 16, 2020 Trial readiness conference rescheduled to May 14, 2021.
September 2, 2020 Association of Attorney filed by Eric G. Swallow.
September 9, 2020 Ex Parte scheduled for September 16, 2020.
September 15, 2020 Ex Parte Application – Other and Supporting Documents Re: Informal Discovery Conference filed by Intervenor, Garden City, Inc.
September 15, 2020 Statement – Other (Informal Discovery Conference Statement) filed by Eric G. Swallow.
September 16, 2020 Status Conference scheduled for October 1, 2020.
September 16, 2020 Minutes finalized for Ex Parte heard on September 16, 2020.
September 29, 2020 Stipulation – Other – Fee Due (and Order Signed September 30, 2020) filed by Garden City, Inc., FTB and Eric G. Swallow.
October 1, 2020 Minutes finalized for Status Conference heard on October 1, 2020.
October 5, 2020 Notice – Other (Notice of Entry of Order) filed by Garden City, Inc.
November 16, 2020 Motion Hearing scheduled for February 19, 2021.
November 16, 2020 Motion – Other (Plaintiff Eric Swallow's Notice of Motion for a Court Order to Uphold Confidentiality Designations Pursuant to Stipulated Protective Order) filed by Eric G. Swallow.
January 25, 2021 Ex Parte Scheduled for February 2, 2021.
January 27, 2021 Motion – Other (Plaintiff Eric Swallow's Notice of Motion for a Court Order to Uphold Confidentiality Designations Pursuant to Stipulated Protective Order) filed by Eric G. Swallow.
January 27, 2021 Ex Parte Application – Other and Supporting Documents (informal discovery conference statement to compel deposition) filed by FTB.
January 27, 2021 Memorandum of Points and Authorities (in support of informal discovery conference) filed by FTB.
January 27, 2021 Declaration – Other (of Laura E. Robbins in support of informal discovery conference) filed by FTB.
January 29, 2021 Notice – Other (of Continued Hearing) filed by Eric G. Swallow.
February 1, 2021 Objections filed by Eric G. Swallow.
February 2, 2021 Minutes finalized for Ex Parte heard on February 2, 2021.
February 2, 2021 Notice of Hearing on Motion to Compel Further Responses to Form Interrogatories filed by Eric G. Swallow.
February 2, 2021 Notice of Hearing on Motion to Compel Further Responses to Request for Admission filed by Eric G. Swallow.
February 2, 2021 Notice of Hearing on Motion to Compel Further Responses & Production of Documents to Request for Production filed by Eric G. Swallow.
February 11, 2021 Notice of Withdrawal of Motion for a Court Order to Uphold Confidentiality Designations Based on Agreement Reached.
February 16, 2021 Motion Hearing (Civil) scheduled for May 14, 2021 was vacated.
March 3, 2021 Motion Hearing (Civil) scheduled for July 2, 2021 at 11:00 a.m.
March 17, 2021 Motion – Other (Motion to Stay) filed by Plaintiff.
March 17, 2021 Request for Judicial Notice filed by Plaintiff.
March 24, 2021 Stipulation – Other – Fee Due (Joint Stipulation and Order to Advance the July 2, 2021 Hearing Date) filed by FTB and Plaintiff.
March 26, 2021 The Motion Hearing (Civil) was rescheduled to May 7, 2021 at 11:00 a.m.
March 29, 2021 Notice of Entry of Judgment filed by Eric G. Swallow.
April 6, 2021 Notice of Change of Address/Telephone Number filed by Eric G. Swallow.
April 23, 2021 Opposition to Plaintiff's Motion to Stay or Alternatively, to Continue Trial Date filed by FTB.
April 26, 2021 Memorandum of Points and Authorities filed by Garden City, Inc.
April 26, 2021 Declaration – Other filed by Garden City, Inc.
April 27, 2021 Proof of Service filed by Garden City, Inc.
April 30, 2021 Reply to Opposition of Noticed Motion and Supporting Declarations filed by Eric G. Swallow.
May 3, 2021 FTB's Objections to Declarations of Mr. Oettinger and Mr. Robbins Offered in Support of the Reply Brief in Support of Plantiff's Motion for a Stay or, Alternatively, to Continue Trial Date.
May 6, 2021 Tentative Ruling for Motion Hearing (Civil) published.
May 7, 2021 Motion Hearing (Civil) continued pursuant to Court's Motion to May 14, 2021 at 1:30 p.m.
May 7, 2021 Trial Readiness Conference (Civil) continued pursuant to Court's Motion to May 21, 2021 at 10:30 a.m.
May 7, 2021 Minutes finalized for Motion Hearing (Civil) heard on May 7, 2021 at 11:00 a.m. (Subsequently Amended).
May 12, 2021 Minutes finalized for Motion Hearing (Civil) heard on May 7, 2021 at 11:00 a.m. (As Amended).
May 13, 2021 Tentative Ruling for Motion Hearing (Civil) published.
May 14, 2021 Appointment of Official Reporter Pro Tempore (Marie Mellgren – CSR #9442) granted, filed by The Superior Court of San Diego.
May 14, 2021 Motion Hearing (Civil) continued pursuant to Court's Motion to November 5, 2021 at 1:30 p.m.
May 14, 2021 Minutes finalized for Motion Hearing (Civil) heard on May 14, 2021 at 1:30 p.m.
May 17, 2021 Civil Court Trial scheduled for June 11, 2021 at 8:40 a.m., Katherine Bacal was vacated.
May 17, 2021 Trial Readiness Conference (Civil) scheduled for May 21, 2021 at 10:30 a.m., Katherine Bacal was vacated.
May 17, 2021 Status Conference (Civil) scheduled for November 5, 2021 at 1:30 p.m.
August 19, 2021 Notice of Change of Address/Telephone Number filed by Eric G. Swallow
August 27, 2021 Ex Parte Application – Other and Supporting Documents filed by Eric G. Swallow
August 27, 2021 Proposed Order Submitted by Eric G. Swallow received but not filed on 8/27/2021
August 30, 2021 Proof of Service filed by Plaintiff
August 31, 2021 Ex Parte scheduled for September 8, 2021 at 8:45 a.m.
September 1, 2021 Amended Notice of Hearing filed by Plaintiff
September 3, 2021 FTB's Opposition to Plaintiff's Ex Parte to Schedule Hearing on Motion to Compel Further Responses from Jian Antonelli filed by FTB
September 7, 2021 Garden City, Inc.'s Opposition to Ex Parte filed by Intervenor, Garden City, Inc.
September 7, 2021 Declaration of Maureen A. Harrington's ISO Opposition to Ex Parte filed by Intervenor, Garden City, Inc.
September 7, 2021 Proof of Service filed by Intervenor, Garden City, Inc.
September 8, 2021 Minute Order for Ex Parte heard on September 8, 2021 filed by Clerk
October 12, 2021 Motion to Compel Discovery (to Compel Answers to Deposition Questions from FTB Agent Jian Antonelli) filed by Plaintiff
October 12, 2021 Separate Statement in Support of Motion to Compel filed by Plaintiff
October 22, 2021 Case Management Statement filed by FTB
October 22, 2021 Opposition to Plaintiff's Motion to Compel Answer to Deposition Questions from FTB's Agent Jian Antonelli filed by FTB
October 25, 2021 Memorandum of Points and Authorities filed by Garden City, Inc.
October 26, 2021 Declaration of Maureen A. Harrington in Support of Opposition to Plaintiff's Motion to Compel
October 29, 2021 Omnibus Reply Memorandum of Points and Authorities in Support of Plaintiff's Motion to Compel Answers to Deposition Questions from FTB's Agenda Jian Antonelli; Declaration of Gabriel L. Cohan
Filed
01/20/13
Courts
Court of Appeal First Appellate District, San Francisco County, Case № A140518
Superior Court, Case № CJC-12-004742
Taxpayer's Counsel
Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
FTB’s Counsel
Lucy Wang
Contact
William C. Hilson, Jr.
Year
Various
Amount
Various

Issues:

  1. Whether the LLC fee imposed on an LLC doing business entirely within California by Rev. & Tax. Code § 17942 is unconstitutional under the Due Process, Equal Protection and Commerce clauses of the Constitution of the United States of America.
  2. Whether Rev. & Tax. Code § 17942 violates Article XIII, section 26, of the California Constitution.
  3. Whether Rev. & Tax. Code § 17942 constitutes an invalid exercise of state police power and is void.
  4. Whether the consolidated cases may properly be certified as a class action.

Status:

Date Status
January 30, 2013 FTB’s Petition to Coordinate the cases of Bakersfield Mall LLC v. Franchise Tax Board and CA-Centerside II, LLC v. Franchise Tax Board was granted.
May 1, 2013 A Notice of Joint Motion for Class Action Certification was filed on behalf of Bakersfield Mall LLC and Ca-Centerside II, LLC.
July 29, 2013 FTB’s Opposition to Plaintiffs’ Motion for Class Certification was filed.
September 30, 2013 Plaintiffs’ Reply to FTB’s Opposition to the Motion for Class Action Certification was filed.
October 7, 2013 The Hearing on the Motion was held.
October 8, 2013 A Memorandum Order Denying Plaintiffs’ Joint Motion for Class Certification was filed.
December 2, 2013 Plaintiffs timely filed their Notice of Appeal regarding the Denial of the Class Certification motion.
June 26, 2014 Appellants’ Opening Brief was filed.
October 28, 2014 Respondent's Opening Brief was filed.
December 17, 2014 Appellants’ Reply Brief was filed. The case is now fully briefed and the parties await the scheduling of the Oral Argument.
April 4, 2018 The Court notified parties of the scheduling of Oral Argument for April 24, 2018.
April 4, 2018 Appellants and Respondent jointly moved for a continuance of Oral Argument from April 24, 2018 to June 26, 2018.
April 16, 2018 The Court ordered Oral Argument continued to June 26, 2018.
June 26, 2018 Oral Argument was held. Submission deferred because Respondent did not receive Appellants June 18, 2018 notice citing new authorities. Respondent was permitted to serve supplemental Letter Brief. Respondent's Supplemental Letter Brief is due to be filed on July 6, 2018 and Appellant's supplemental Letter Brief is to be served within five calendar days of that date.
July 6, 2018 A Supplemental Brief was filed by FTB.
July 11, 2018 A Supplemental Brief was filed by Appellant.
July 18, 2018 The Court of Appeal First Appellate District Court issued its opinion, in which it reversed the trial court's judgment and remanded the case back to trial court.
July 31, 2018 Respondent filed a Petition for Rehearing.
August 6, 2018 The Court denied Respondent's Petition for Rehearing.
August 27, 2018 Respondent filed a Petition for review with the California Supreme Court.
September 18, 2018 Appellants filed their Answer to Respondent's Petition for Review.
September 24, 2018 Respondent's Reply to Appellants' Answer to Petition for Review was filed.
October 19, 2018 The Court extended the time to grant or deny the Petition for Review to November 21, 2018.
October 31, 2018 The Defendant's Petition for Review by the California Supreme Court was denied.
November 26, 2018 Remittitur was issued by the Court of Appeal First Appellate District.
November 28, 2018 The Court of Appeal First Appellate District reversed the Remittitur.
December 28, 2018 The Case was reassigned.
January 23, 2019 The Notice of Case Management Conference was filed. The Case Management Conference was scheduled for March 1, 2019, and continued to March 12, 2019.
March 12, 2019 The Case Management Conference was held on March 12, 2019. The matter is set for further discussion to occur on July 2, 2019.
March 14, 2019 The Case Management Order No. 1 was filed. The Order set fourth applicable dates as follows; Plaintiffs' motion for Attorneys' Fees will be heard on July 2, 2019; Plaintiffs will file the Attorneys' Fees motion no later than April 25, 2019; Defendant's Opposition is due May 30, 2019 and Plaintiffs' Reply is due June 20, 2019. The Case Management Conference will follow the hearing on July 2, 2019.
April 25, 2019 Plaintiffs' Notice of Motion and Motion for an Interim Award of Reasonable Attorneys' Fees together with a Request for Judicial Notice and pleadings in support thereof, was filed.
May 8, 2019 Plaintiffs' Notice of Motion for Class Certification, together with pleadings in support thereof was filed. The Motion stated the matter was to be heard on June 3, 2019. However, the Motion was not timely served upon FTB. It is anticipated that the hearing on the Motion will be scheduled at the July 3, 2019, Case Management Conference.
June 3, 2019 The Hearing on the Motion for Class Certification scheduled to occur on June 3, 2019, was continued to August 7, 2019.
June 3, 2019 The Hearing on Plaintiffs' Motion for Attorneys' Fees scheduled to occur on July 2, 2019, was continued to August 7, 2019.
June 27, 2019 The Case Management Conference that was scheduled to occur on June 17, 2019 was continued to August 7, 2019.
July 25, 2019 Plaintiffs' Reply Brief in Support of Motion for Attorneys Fees was filed.
August 7, 2019 The case management conference and hearing on Plaintiffs' Motion for Interim Award of Reasonable Attorneys' fees were held. Both were continued to August 22, 2019.
August 22, 2019 Plaintiffs' Motion for Attorneys Fees, followed by a case management conference, is rescheduled to September 12, 2019.
September 10, 2019 Joint case management statement filed.
September 10, 2019 Defendant FTB's opposition to Plaintiffs' Motion for Class Certification filed.
September 17, 2019 Plainitffs' reply in support of Motion for Class Certification filed.
September 18, 2019 Court denies plaintiffs' Motion for Interim Award of Reasonable Attorneys Fees.
September 24, 2019 Court grants Plaintiffs' Motion for Class Certification.
December 11, 2019 Order on Stipulation and Order to Reschedule Case Management Conference from December 11, 2019 to January 3, 2020.
December 30, 2019 Joint Case Management Statement filed.
January 3, 2020 Case management conference held.
February 7, 2020 Joint Case Management Statement filed.
February 18, 2020 Case management order No. 3 entered by court.
February 20, 2020 Court order re: California Rules of Court, Rule 3.766(c).
July 7, 2020 Order & Stipulation for change in briefing schedule for hearing date on Cross-Motions for Summary Judgment filed.
July 10, 2020 Notice of Motion and Cross-Motion for Summary Judgment filed by FTB, hearing set for September 17, 2020.
July 10, 2020 Memorandum of Points and Authorities in Support of Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020 Separate Statement of Facts Undisputed Material Facts in Support of Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020 Declaration of Amelia White in Support of FTB's Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020 Declaration of Lucy Wang in Support of FTB's Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020 Request for Judicial Notice in Support of Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020 Certificate of Service filed by FTB.
July 13, 2020 Plaintiff's Notice of Motion and Motion for Summary Judgment or in the Alternative Summary Adjudication Proof of Service filed by Plaintiff.
July 13, 2020 Memorandum of Points and Authorities in Support of Plaintiff's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiff.
July 13, 2020 Request for Judicial Notice in Support of Plaintiff's Notice of Motion and Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiff.
July 13, 2020 Declaration of Amy L. Silverstein in Support of Plaintiff's Motion for Summary Judgment or in the Alternate Summary Adjudication filed by Plaintiff.
July 13, 2020 Separate Statement of Facts Undisputed Fact in Support of Plaintiff's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiff.
July 27, 2020 Stipulation/Joint Stipulation regarding CCP 583.330 filed by Bakersfield Mall LLC and CA-Centerside, II, LLC.
August 7, 2020 Defendant FTB's opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 7, 2020 FTB's Objections and Responses to Plaintiffs' Separate Statement of Undisputed Facts in Support of Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 7, 2020 Declaration of Amelia White in Support of FTB's Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 7, 2020 FTB's Request for Judicial Notice in Support of Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 7, 2020 Declaration of Service filed by FTB.
August 7, 2020 Opposition to FTB's Cross Motion for Summary Judgment filed by Plaintiff Bakersfield Mall LLC and CA-Centerside, II, LLC.
August 7, 2020 Declaration of Robert T. Petraglia in Support of Plaintiffs' Opposition to Defendants Cross-Motion for Summary Judgment filed by Plaintiffs Bakersfield Mall LLC and CA-Centerside, II, LLC.
August 7, 2020 Plaintiffs' Separate Statement of Disputed Material Facts in Opposition to Defendant's Cross-Motion for Summary Judgment filed by Bakersfield Mall LLC and CA-Centerside, II, LLC.
August 7, 2020 Request for Judicial Notice in Support of Plaintiffs' Opposition to FTB's Cross Motion for Summary Judgment filed by Bakersfield Mall LLC and CA-Centerside, II, LLC.
August 7, 2020 Proof of Service filed by Bakersfield Mall LLC and CA-Centerside, II, LLC.
September 8, 2020 Reply Brief in Support of Cross-Motion for Summary Judgment filed by FTB.
September 8, 2020 Reply in Support of Motion for Summary Judgment or in the Alternative Summary Adjudication filed by CA-Centerside, II, L.L.C.
September 9, 2020 Order Setting Case Management Conference filed by Court for September 24, 2020.
September 18, 2020 Order After September 17, 2020 Hearing (All Cases), the CMC is now continued to October 5, 2020 and the October 5, 2020 trial date is vacated.
September 18, 2020 Complex Litigation Case Management Conference is continued to October 5, 2020.
September 22, 2020 Order re: Plantiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication; and FTB's Cross-Motion for Summary Judgment (all cases) filed.
September 30, 2020 Case Management Conference Statement filed by Plaintiff Bakersfield Mall, LLC and CA-Centerside, II, LLC.
October 1, 2020 Case Management Conference Statement filed by FTB.
October 5, 2020 Minutes for October 5, 2020 hearing filed.
October 5, 2020 Pre-Trial Conference Hearing added to calendar for January 28, 2021.
October 5, 2020 Complex Litigation – Case Management Conference hearing held, trial date is set for February 5, 2021.
October 6, 2020 Order after October 5, 2020 Case Management Conference filed.
October 6, 2020 Order Setting Mandatory Judicial Settleent Conference filed.
December 17, 2020 Stipulation/Joint Stipulation Following Informal Conference filed by Bakersfield Mall, LLC and CA-Centerside, II, LLC.
December 30, 2020 Refund/Reimbursement of $1,000.00 for Transaction payable to Silverstein & Pomerantz, LLP.
January 6, 2021 Order After December 14, 2020 Status Conference filed.
January 28, 2021 Order After January 28, 2021 Case Management Conference filed.
January 28, 2021 Minutes for January 28, 2021 filed.
January 28, 2021 Complex Litigation – Case Management Conference hearing held. The court set the next Case Management Conference for March 16, 2021.
March 11, 2021 Case Management Conference Statement filed by FTB.
March 11, 2021 Case Management Conference Statement filed by Plaintiffs.
March 16, 2021 Complex Litigation – Case Management Conference Hearing held. The Court sets a Pre-Trial Conference for September 24, 2021 at 9:15 a.m.
March 16, 2021 Added to calendar for Pre-Trial Conference Hearing set for September 24, 2021 at 9:15 a.m.
March 16, 2021 Minutes for March 16, 2021 filed.
March 16, 2021 Order after March 16, 2021 Case Management Conference filed.
July 8, 2021 Notice of Change of Attorney Within the Office of The Attorney General filed by FTB
July 14, 2021 Joint Stipulation Re Discovery and Pre-Trial Deadlines filed by Plaintiffs
July 14, 2021 Proof of Service filed by Plaintiffs
August 3, 2021 Order Granting Joint Stipulation Re Discovery and Pre-Trial Deadlines
September 8, 2021 Motion/Notice of Motion to Compel Information Regarding Class Members filed by Plaintiffs, Hearing set for September 21, 2021 at 3:00 p.m.
September 8, 2021 Declaration of Amy L. Silverstein in Support of Motion to Compel Information Regarding Class Members filed by Plaintiffs
September 10, 2021 Plaintiffs' Motion in Limine to Prohibit Defendant from Referring to or Offering Into Evidence Information Not Produced by Defendant During Discovery (No. 1) filed by Plaintiffs
September 10, 2021 Plaintiffs' Motion in Limine to Prohibit Defendant from Referring to or Offering Into Evidence Information Regarding Centerside Payment Status (No. 2) filed by Plaintiffs
September 15, 2021 Opposition to Plaintiffs' Notice of Motion to Compel Information Regarding Class Members filed by FTB
September 15, 2021 Declaration of Maricar Rogan in Support of FTB's Opposition to Plaintiff's' Motion to Compel filed by FTB
September 15, 2021 Opposition to Plaintiffs' Motion in Limine to Prohibit Defendant from Referring to or Offering Into Evidence Information Regarding Centerside Payment Status (No. 2) filed by FTB
September 15, 2021 FTB's Opposition to Plaintiffs' Motion in Limine to Prohibit Defendant from Referring to or Offering Into Evidence Information Not Produced by Defendant During Discovery (No. 1) filed by FTB
September 17, 2021 Trial Brief filed by FTB
September 17, 2021 Request for Judicial Notice filed by FTB
September 17, 2021 Trial Brief filed by Plaintiffs
September 21, 2021 Hearing on Motion to Compel is held on September 21, 2021
September 21, 2021 Complex Litigation Calendar on September 24, 2021 in Department 304, Pre-Trial Conference off Calendar per Court Order
September 21, 2021 Minutes for September 21, 2021 filed by Clerk
September 21, 2021 Order Regarding Plaintiffs' Motion to Compel Information Regarding Class Members filed
September 21, 2021 Order After September 21, 2021 Hearing filed
September 23, 2021 Notice of Change of Time for Hearing and Case Management Conference
September 23, 2021 Added to Calendar for Case Management Conference and a Hearing on Motion to Amend Class Definition Hearing set for October 18, 2021 at 11:00 a.m. in Department 304
September 29, 2021 Declaration of Laura E. Robbins in Support of FTB's Informal Discovery Conference Positions filed by FTB
October 1, 2021 Motion/Notice of Motion & Motion to Modify Class Definition filed by Plaintiff. Hearing is set for October 18, 2021 at 11:00 a.m.
October 1, 2021 Memorandum of Points and Authorities in Support of Motion to Modify Class Definition filed by Plaintiff
October 1, 2021 Declaration of Amy L. Silverstein in Support of Motion to Modify Class Definition filed by Plaintiff
October 1, 2021 Order Regarding Supplemental Notice filed
October 7, 2021 Notice of Non-Opposition to Plaintiff's Motion to Modify Class Definition filed by FTB
October 18, 2021 Minutes for October 18, 2021 hearing filed
October 18, 2021 Complex Litigation – Case Management Conference Hearing held. The Court Reserves February 3, 2022 at 10:00 a.m. for Plaintiff's Preliminary Approval Motion. The next Case Management Conference is set for November 29, 2021 at 9:15 a.m.
October 18, 2021 Complex Litigation – Plaintiff's Motion to Modify Class Definition Hearing held. The Court grants the Motion and will issue an Order
October 18, 2021 Order After October 18, 2021 Case Management Conference
October 18, 2021 Order Granting Plaintiff's Motion to Modify Class Definition filed
Filed
01/06/98
Courts
Clark County Nevada District Court, Case № A382999
Nevada Supreme Court, Case № 47141
Nevada Supreme Court, Case № 53264
Nevada Supreme Court, Case № 80884
United States Supreme Court, Case № 14-1175
Taxpayer’s Counsel
Thomas L. Steffen & Mark A. Hutchison, Hutchison & Steffen, H Barrow Farr III
FTB’s Counsel
James W. Bradshaw, McDonald Carano, Wilson, LLP
Contact
Scott DePeel
Year
N/A
Amount
Emotional Distress, Punitive Damages, Prejudgment Interest, Attorney’s Fees
Approx. $490,421,013.81

Issue:

Whether the judgment issued by the (Nevada) Clark County District Court in favor of Gilbert Hyatt against FTB, including the award of $250,000,000 in punitive damages was proper.

Status:

Clark County District Court
Date Status
September 3, 2019 Status conference – Court ordered briefing on issue of whether judgment should be entered in favor of FTB. Briefs are due October 15, 2019.
October 15, 2019 Parties filed briefs regarding issue of whether judgment should be entered in favor of FTB.
February 21, 2020 Court enters order dismissing case, finding that there is no prevailing party, and finding that neither party is entitled to costs or attorney's fees.
February 26, 2020 FTB files memorandum of costs.
March 2, 2020 Plaintiff files motion to strike/retax costs.
March 13, 2020 FTB files motion to recover attorney's fees.
March 16, 2020 Court's notice of hearing on FTB's motion to recover attorney's fees set for April 21, 2020.
March 16, 2020 FTB's opposition to plaintiff's motion to strike/retax costs.
March 20, 2020 FTB files appeal of court's February 21, 2020 order.
March 27, 2020 Plaintiff files opposition to FTB's motion to recover attorney's fees.
April 9, 2020 Hearing on plaintiff's motion to stike/retax FTB's memorandum of costs; Court denies plaintiff's motion to strike and continues plaintiff's motion to retax.
April 21, 2020 Hearing on FTB's motion to recover attorney's fees.
April 23, 2020 Court denies FTB's motion to recover attorney's fees and memorandum of costs.
July 2, 2020 FTB's Supplemental Notice of Appeal filed.
July 2, 2020 FTB's Supplemental Case Appeal Statement filed.

Nevada Supreme Court

Date Status
June 1, 2010 FTB filed its Appellant’s Reply Brief and Cross-Respondent’s Answering Brief regarding the judgment entered against it in the Clark County, Nevada, District Court with the Nevada Supreme Court.
May 2012 Oral Argument was held on May 7, 2012, and on May 14, 2012, the Nevada Supreme Court issued an Order scheduling an additional Oral Argument to be heard on June 18, 2012. The additional Oral Argument was presented.
September 18, 2014 The Nevada Supreme Court reversed and dismissed the $250 million punitive damage award based upon principles of comity. The Court reversed and dismissed the $52 million invasion of privacy compensatory damage award based upon state law grounds. The Court upheld the liability determination under the intentional infliction of emotional distress claim, but reversed and remanded for a new trial regarding the $85 million emotional distress verdict. The Court upheld the fraud verdict and the resultant $1.08 million compensatory damage award. The Court reversed and remanded the cost and pre-judgment interest awards of $2.5 million. The Court upheld the District Court’s dismissal of Mr. Hyatt’s cross-appeal claim for economic damages based upon lack of evidence.
October 6, 2014 Both Parties filed Petitions for Rehearing with the Nevada Supreme Court.
November 25, 2014 The Nevada Supreme Court issued an Order Denying both Petitions for Rehearing. FTB subsequently filed a Petition for Writ of Certiorari with the United States Supreme Court, the result of which was that the United States Supreme Court accepted the case for hearing.
May 23, 2016 The United States Supreme Court issued judgment in favor of FTB and remanded the case to the Nevada Supreme Court.
June 24, 2016 The Nevada Supreme Court issued an Order directing the parties to address which portions of the Nevada Supreme Court decision issued during September 2014 should be reconsidered. FTB’s Opening Brief was to be filed on July 24, 2016.
July 11, 2016 The Nevada Supreme Court issued an Order amending the briefing schedule as follows: Appellant’s (FTB’s) Opening Supplemental Brief is to be filed on August 24, 2016, Respondent’s Supplemental Opening Brief is to be filed on September 23, 2016, and Appellant’s optional Supplemental Reply Brief was due to be filed on October 8, 2016.
August 22, 2016 Appellant’s Supplemental Opening Brief was filed.
August 25, 2016 A Motion for an Extension of Time within which to file the Supplemental Answering Brief was filed.
October 24, 2016 The Court granted the motion. Respondent/Cross-Appellant filed a Supplemental Appendix.
October 25, 2016 The Respondent/Cross-Appellant’s Supplemental Answering Brief was filed.
November 1, 2016 Appellant filed a Motion for Extension of Time to file a Supplemental Reply Brief.
December 5, 2016 Appellant/Cross-Respondent’s Supplemental Reply Brief was filed.
December 13, 2016 Respondent/Cross-Appellant filed its Response to Appellant/Cross-Respondent’s Request for Judicial Notice.
December 20, 2016 Appellant/Cross-Respondent’s Reply in Support of Appellant’s Request for Judicial Notice was filed.
January 12, 2017 The Court granted FTB’s Request for Judicial Notice of publically available documents.
March 23, 2017 The Nevada Supreme Court issued a Notice Scheduling Oral Argument. The matter was scheduled for oral argument on May 2, 2017.
April 10, 2017 Appellant filed a Notice of Supplemental Authorities following the Mandate from the United States Supreme Court.
April 19, 2017 Appellant filed Second Request for Judicial Notice.
April 25, 2017 Respondent’s Response to Appellant’s Second Request for Judicial Notice was filed.
April 28, 2017 Appellant’s Reply in Support of Second Request for Judicial Notice was filed.
May 2, 2017 The Court heard Oral Argument.
September 14, 2017 The Opinion was filed in the Nevada Supreme Court. The Judgment was affirmed in part, and reversed in part, and remanded back to the District Court with instructions.
October 2, 2017 Appellant/Cross-Respondent’s Petition for Rehearing was filed in the Nevada Supreme Court.
October 30, 2017 The Nevada Supreme Court issued an Order directing Respondent/Cross-Appellant to Answer the Petition for Rehearing on or before November 14, 2017.
November 14, 2017 The Respondent/Cross-Appellant filed his Answer to the Petition for Rehearing.
December 26, 2017 The Nevada Supreme Court granted FTB’s Petition for Rehearing. At the same time, the Nevada Supreme Court issued a slip opinion replacing the opinion it issued on September 14, 2017. The Nevada Supreme Court has affirmed the fraud judgment against FTB, but reduced the award to $50,000. The Nevada Supreme Court has also upheld the determination that FTB caused Respondent to suffer emotional distress and remanded the question of damages to the District Court with a suggestion that it enter Judgment against FTB in the maximum permissible amount of $50,000. The Court has determined that, to the extent Respondent may have been entitled to an award of prejudgment interest, any such award must be included within the maximum damages award of $50,000. The case is otherwise remanded to the District Court.
January 17, 2018 TB’s Motion to Stay Remitter pending application for Writ of Certiorari to the United States Supreme Court was filed.
August 5, 2019 Court filed order of remand and issued remittitur.
August 26, 2019 Court filed remittitur.
March 31, 2020 FTB's Notice of Appeal filed; Case docketed in Nevada Supreme Court.
July 31, 2020 Appellant's Opening Brief filed.
July 31, 2020 Court rejects Appellant's Opening Brief.
August 3, 2020 Appellant filed Opening Brief.
August 19, 2020 FTB filed Notice of Lodging CD Containing Hyperlinked Opening Brief.
August 21, 2020 Respondent filed Stipulation for Extension of Time to File Answering Brief.
August 25, 2020 Order Approving Respondent's Stipulation filed, Respondent's Answering Brief is due October 2, 2020.
October 1, 2020 Respondent's Answering Brief filed.
October 1, 2020 Respondent's Appendix to Answering Brief Volume 1-17 filed. Volume 14 was rejected.
October 2, 2020 Respondent's Appendix to Answering Brief Volume 14 filed.
October 28, 2020 Order Granting Extension Per Telephonic Request filed. Appellant's reply brief is due November 16. 2020.
November 16, 2020 Appellant's Reply Brief filed.
November 16, 2020 Briefing Completed.
March 19, 2021 Order Submitting for Decision Without Oral Argument filed. Cause appearing, oral argument will not be scheduled and this appeal shall stand submitted for decision to the Court En Banc as of the date of this order on the briefs filed herein.
April 23, 2021 Order Affirming in Part, Reversing in Part and Remanding. "We therefore affirm the district court's denial of FTB's attorney fees under NRCP 68 and NRS 17.115, reverse the district court's denial of costs, and remand for further proceedings consistent with this order." EN BANC
May 19, 2021 Remittitur issued.
May 19, 2021 Remittitur issued/case closed.
June 7, 2021 Remittitur filed and received by District Court Clerk.

The United States Supreme Court
Date Status
January 13, 2015 The United States Supreme Court granted FTB an extension of time within which to file a Petition for a Writ of Certiorari to and including March 23, 2015.
March 23, 2015 FTB’s Petition for Writ Certiorari was filed.
May 26, 2015 Mr. Hyatt’s Opposition to FTB’s Petition for Writ of Certiorari was filed.
June 9, 2015 FTB’s Reply Brief was filed.
June 30, 2015 The United States Supreme Court granted FTB’s Petition for Writ of Certiorari.
September 3, 2015 FTB’s Opening Brief was filed.
September 10, 2015 An Amicus Curiae Brief was filed by the Multistate Tax Commission in support of Petitioner.
September 10, 2015 An Amicus Curiae Brief was filed by South Carolina in support of Petitioner.
September 10, 2015 An Amicus Curiae Brief was filed by the Council of State Governments, National Association of Counties, National League of Cities, United States Conference of Mayors, International City/County Management Association and International Municipal Lawyers Association in support of Petitioner.
September 16, 2015 An Amicus Curiae Brief was filed by West Virginia and 43 other states in support of Petitioner.
October 9, 2015 The Court scheduled Oral Argument for December 7, 2015.
October 23, 2015 Respondent’s Opening Brief was filed.
November 4, 2015 The Brief of Professors of Federal Jurisdiction as Amici Curiae in support of Respondent was filed.
November 23, 2015 FTB’s Reply Brief was filed. The matter was heard in the United States Supreme Court on December 7, 2015, and submitted for decision.
April 19, 2016 The United States Supreme Court issued its decision on the matter. The Court ruled in favor of FTB on the issue of the Nevada statutory damages cap, ruling that if a California agency is haled into a Nevada Court, it must be treated the same as Nevada government agencies.
May 23, 2016 The United States Supreme Court issued its judgment in favor of FTB
June 24, 2016 The United States Supreme Court remanded the case back to the Nevada Supreme Court for further action not inconsistent with its opinion.
March 13, 2018 FTB filed a Petition for Writ of Certiorari with the United States Supreme Court. No further proceedings will occur in the Nevada Supreme Court at this time.
April 9, 2018 Counsel for Mr. Hyatt sent a letter to the United States Supreme Court waiving Mr. Hyatt's right to file Opposition to FTB's Petition for Writ of Certiorari.
May 1, 2018 The United States Supreme Court directed counsel for Mr. Hyatt to file an Opposition to FTB's Petition for Writ of Certiorari on or before May 31, 2018.
May 31, 2018 Respondent's Opposition to the Petition for Writ of Certiorari was filed.
June 6, 2018 Respondent's Reply to Writ of Certiorari was filed.
June 28, 2018 The Petitioner's Petition for Writ of Certiorari was granted.
July 18, 2018 Petitioner requested an extension of time within which to file its Brief on the Merits. The Court granted the request. Petitioner's Brief on the Merits is now due to be filed on September 11, 2018. Counsel for Respondent agreed to the extension of time and their Brief is now due to be filed on November 15, 2018.
September 6, 2018 A Blanket Consent was filed by Petitioner.
September 11, 2018 The Petitioner filed its Brief on the Merits.
September 18, 2018 The following Amicus Briefs were filed: Brief of Amici Curiae Alan B. Morrison and Darren Shanske in support of neither party; Brief of Amici Curiae The Multistate Tax Commission et.al. was filed in support of Petitioner; Brief of Amici Curiae The State of Indiana and 43 other states was filed in support of Petitioner; Brief of Amici Curiae Law Professors was filed in support of Petitioner; Brief of Amici Curiae Professors William Baude and Stephen E. Sachs was filed in support of neither party; Brief of Amici Curiae James C. Giudici was filed in support of neither party.
November 15, 2018 Respondent filed his Brief on the Merits.
November 21, 2018 The Professors of Federal Jurisdiction filed a Brief of Amici in support of Respondent.
November 28, 2018 The United States Supreme Court scheduled Oral Argument for January 9, 2019.
December 11, 2018 The Record was requested from the Nevada Supreme Court.
December 14, 2018 Petitioner filed its Reply Brief on the Merits.
December 27, 2018 The record was received from the Nevada Supreme Court.
January 9, 2019 Oral Argument was held and the matter was taken under submission.
May 13, 2019 The United States Supreme Court issued its Opinion holding that FTB is immune from suit by Mr. Hyatt in the State of Nevada.
June 17, 2019 The Judgment in favor of FTB and the Mandate directing the case back to the Supreme Court of Nevada for further action consistent with the opinion of the United States Supreme Court were issued.
Filed
September 14, 2021
Court
Los Angeles County Superior Court, Case No. 21STCV33765
Taxpayer's Counsel
Joseph A. Broyles
FTB’s Counsel
Elizabeth Vann
Contact
Ann Hodges
Years
2008, 2009
Amount
$3,236,040.87

Issues:

  1. Whether FTB issued the 2008 and 2009 Notices of Proposed Assessment beyond the statute of limitations applicable to deficiencies arising out of federal adjustments.
  2. Whether the taxpayer is entitled to a refund of amounts the taxpayer self-assessed on amended returns as a result of a final federal determination.

Status:

Date Status
September 13, 2021 Complaint filed by Plaintiffs
September 13, 2021 Civil Case Cover Sheet filed by Plaintiffs
September 13, 2021 Notice of Case Assignment – Unlimited Civil Case filed by Clerk
September 14, 2021 Summons (On Complaint) filed by Plaintiffs
September 27, 2021 Proof of Personal Service filed by Plaintiffs
October 6, 2021 Notice of Case Management Conference filed by Clerk
October 12, 2021 Answer filed by FTB
Filed
August 2, 2021
Court
Los Angeles County Superior Court, Case No. 21STCV28435
Taxpayer’s Counsel
Geraldine Pavlos
FTB’s Counsel
Elizabeth Vann
FTB's Contact
Renel Sapiandante
Year
2010
Amount
$59,121.92

Issues:

  1. Whether the taxpayer received her refund check.

Status:
Date Status
August 2, 2021 Complaint filed by Plaintiff
August 2, 2021 Summons (on Complaint) filed by Plaintiff
August 2, 2021 Civil Case Cover Sheet filed by Plaintiff
August 2, 2021 Notice of Case Assignment – Unlimited Civil Case filed by Clerk
August 3, 2021 Notice of Case Management Conference filed by Clerk
October 1, 2021 First Amended Complaint filed by Plaintiff
October 12, 2021 Proof of Personal Service filed by Plaintiff
October 29, 2021 Case Management Statement filed by Plaintiff
Filed
02/13/2019
Court
Los Angeles County Superior Court, Case № 19STCV04980
Taxpayer's Counsel
Steven J. Goon, Rutan & Tucker
FTB's Counsel
Laura Robbins
Contact
Renel Sapiandante
Years
2004, 2005
Amount
$1,835,625.45

Issues:

  1. Whether appellant has shown that it is entitled to the claimed California research and development credit.
  2. Whether Appellant has shown that it properly calculated its net operating loss (NOL) carryovers.
  3. Whether appellant has shown reasonable cause for failure to timely file its return for tax year ending November 22, 2005.

Status:
Date Status
February 12, 2019 Summons and Complaint were filed.
March 28, 2019 FTB's Answer to Complaint was filed.
July 23, 2019 Case Management Conference.
February 11, 2020 Motion to compel further discovery responses filed by FTB.
February 13, 2020 Court continues post-mediation status conference from March 12, 2020 to March 20, 2020.
March 9, 2020 Plaintiff files opposition to FTB's Motion to Compel.
March 13, 2020 FTB files reply in support of Motion to Compel.
March 20, 2020 Hearing on FTB’s Motion to Compel is continued to May 21, 2020.
March 20, 2020 Post-mediation status conference is continued.
July 16, 2020 Notice (of Intent to Appear by Video Conference at (1) Hearing on the FTB's MTC Further Response to RFPs 33-35; (2) Hearing on the FTB's MTC Further Response to Deposition of Nima Taghavi; (3) Post-Mediation Status Conference; and (4) TSC).
July 20, 2020 Case Management Order filed by Clerk.
July 20, 2020 Minute Order (Hearing on Motion to Compel Further Discovery Responses to Deposition) filed by Clerk.
July 20, 2020 Held Trial Setting Conference.
July 20, 2020 Held hearing on Hearing on Motion to Compel Further Discovery Responses (to Requests for Production, Set 3, Requests 33, 34, and 35 by Defendant State of California Franchise Tax Board).
July 20, 2020 Post-Mediation Status Conference held and continued.
July 20, 2020 Held Trial Setting Conference.
July 28, 2020 FTB filed Notice of Ruling.
August 3, 2020 Order (Granting in Part and Denying in Part Motion to Compel Further Responses to Requests for Production) filed by FTB.
August 27, 2020 Notice of Case Reassignment and Order for Plaintiff to Give Notice filed by Clerk.
September 8, 2020 Notice of Case Reassignment filed by Handleman-CEG, Inc.
September 8, 2020 Proof of Service (not Summons and Complaint) filed by Handleman-CEG, Inc.
September 30, 2020 Stipulation and Order (Stipulation and Proposed Protective Order filed by Handleman-CEG), Inc.
October 1, 2020 Notice of Entry of Stipulation and Protective Order filed by Handleman-CEG, Inc.
November 2, 2020 Case Management Statement filed by FTB.
November 2, 2020 Case Management Statement filed by Handleman-CEG, Inc.
November 12, 2020 Notice of Change of Address or Other Contact Information filed by Plaintiff's attorney.
November 17, 2020 Minute Order (Case Management Conference) filed by Clerk.
November 17, 2020 Certificate of Mailing for (Case Management Conference) of November 17, 2020, Addendum Re: Discovery filed by Clerk.
November 24, 2020 Notice of Ruling filed by FTB.
December 7, 2020 Objection (Plaintiff Handleman-CEG, Inc.'s Objection to Notice of Ruling) filed.
December 18, 2020 Notice of Minute Order filed by FTB.
December 24, 2020 Notice of Motion filed by FTB.
December 24, 2020 Request for Judicial Notice filed by FTB.
December 24, 2020 Notice of Motion filed by FTB.
January 8, 2021 Notice of Case Reassignment and Order for Plaintiff to Give Notice filed by Clerk.
January 15, 2021 Notice of Case Reassignment filed by Plaintiff.
January 15, 2021 Opposition (Plaintiff's Opposition to Defendant's Motion in Limine No. 2 to Exclude Testimony and Opinions Related to Carolyn Smith Driscoll's Testimony as The Person Most Qualified and as a Percipient Witness; and Declaration of Corey H. Collins) filed by Plaintiff.
January 15, 2021 Opposition (Plaintiff's Opposition to Defendant's Motion in Limine No. 5 to Exclude Portions of Testimony & Report of Expert Bradford Hall for Failure to Exhaust Administrative Remedies, as Legal Conclusions, and as Hearsay; and Declaration of Corey H. Collins) filed by Plaintiff.
January 15, 2021 Opposition (Plaintiff's Opposition to Defendant's Motion in Limine No. 1 to Exclude Testimony and Opinions Related to the Credit Calculation Prepared by Carolyn Smith Driscoll and the Credit Calculation; Declaration of Corey H. Collins) filed by Plaintiff.
January 15, 2021 Opposition (Plaintiff's Opposition to Defendant's Motion in Limine No. 4 to Exclude Testimony, Opinions, and Evidence to Calculations That Were Made After Plaintiff Submitted Its Claim for Refund; and Declaration of Corey H. Collins) filed by Plaintiff.
January 15, 2021 Opposition (Plaintiff's Opposition to Defendant's Motion in Limine No. 9 to Exclude Contracts Produced on April 29, 2020 and Related Testimony for Failure to Exhaust Administration Remedies; Declaration of Corey H. Collins) filed by Plaintiff.
January 15, 2021 Opposition (Plaintiff's Opposition to Defendant's Motion in Limine No. 8 to Exclude the Testimony and Any Related Writings of Mark Burke in His Capacity as a Non-Retained Percipient Expert; and Declaration of Corey H. Collins) filed by Plaintiff.
January 15, 2021 Opposition (Plaintiff's Opposition to Defendant's Motion in Limine No. 7 to Exclude the Testimony and Any Related Writings of Rob Dyer in His Capacity as a Non-Retained Percipient Expert; and Declaration of Corey H. Collins) filed by Plaintiff.
January 15, 2021 Opposition (Plaintiff's Opposition to Defendant's Motion in Limine No. 3 to Exclude the Declarations of Robert King, Richard Robledo, Rob Sandberg, Mark Burke, and Rob Dyer; and Declaration of Corey H. Collins) filed by Plaintiff.
January 15, 2021 Opposition (Plaintiff's Opposition to Defendant's Motion in Limine No. 6 to Exclude the Testimony and Any Related Writings of Nima Taghavi in His Capacity as a Non-Retained Percipient Expert; and Declaration of Corey H. Collins) filed by Plaintiff.
February 2, 2021 Motion in Limine (No 1 - Reply In Support of Motion in Limine to Exclude Testimony and Opinions Related to the Credit Study Prepared by Carolyn Smith Driscoll and The Credit Study) Filed by FTB.
February 2, 2021 Motion in Limine (No 3 - Reply In Support of Motion in Limine to Exclude the Declarations of Robert King, Richard Robledo, Rob Sandberg, Mark Burke, and Rob Dyer) Filed by FTB.
February 2, 2021 Motion in Limine (No 4 - Reply In Support of Motion in Limine to Exclude Testimony, Opinions, and Evidence to Calculations that were Made After Plaintiff Submitted Its Claim for Refund) Filed by FTB.
February 2, 2021 Motion in Limine (No 9 - Reply In Support of Motion in Limine to Exclude Contracts Produced on April 29, 2020 and Related Testimony For Failure to Exhaust Administrative Remedies) Filed by FTB.
February 2, 2021 Motion in Limine (No 2 - Reply In Support of Motion in Limine to Exclude Testimony and Opinions Related to Carolyn Smith Driscoll's Testimony as the Person Most Qualified and as a Percipient Witness) Filed by FTB.
February 2, 2021 Motion in Limine (No 5 - Reply In Support of Motion in Limine to Exclude Portions of Testimony and Report of Expert Bradford Hall for Failure to Exhaust Administrative Remedies) Filed by FTB.
February 3, 2021 Motion in Limine (No 7 - Reply In Support of Motion in Limine to Exclude the Testimony and any Related Writings of Rob Dyer in His Capacity as a Non-Retained Percipient Expert) Filed by FTB.
February 3, 2021 Motion in Limine (No 8 - Reply In Support of Motion in Limine to Exclude the Testimony and any Related Writings of Mark Burke in His Capacity as a Non-Retained Percipient Expert) Filed by FTB.
February 5, 2021 Motion in Limine (No 6 - Reply In Support of Motion in Limine to Exclude the Testimony and any Related Writings of Nima Taghavi in His Capacity as a Non-Retained Percipient Expert) Filed by FTB.
March 3, 2021 Ex Parte Application (Joint Ex Parte Application of Plaintiff Handleman-CEG, Inc. and Defendant FTB to continue Trial Date and Deadlines that have not yet occurred; Memorandum of Points and Authorities).
March 3, 2021 Declaration of Corey H. Collins filed by FTB.
March 3, 2021 Declaration of Laura E. Robbins filed by FTB.
March 5, 2021 Minute Order (Hearing on Ex Parte Application to Continue Trial Date and Deadlines) filed by Clerk.
April 8, 2021 Minute Order (Trial Setting Conference) filed by Clerk.
April 12, 2021 Minute Order (Trial Setting Conference) filed by Clerk.
July 20, 2021 Minute Order (Non-Appearance Case Review) filed by Clerk
July 20, 2021 Certificate of Mailing for (Non-Appearance Case Review of July 20, 2021) filed by Clerk
July 23, 2021 Trial Brief filed by Plaintiff
July 23, 2021 Witness List (Joint) filed by Plaintiff
July 23, 2021 Exhibit List (Joint) filed by Plaintiff
July 23, 2021 Trial Brief filed by FTB
July 23, 2021 Request for Judicial Notice filed by FTB
July 29, 2021 Minute Order (Final Status Conference) filed by Clerk
July 29, 2021 Plaintiff's Opposition to FTB's Request for Judicial Notice in Support of Its Trial Brief filed by Plaintiff
July 30, 2021 Notice (of Errata Re FTB's Request for Judicial Notice in Support of Its Trial Brief) filed by FTB
August 2, 2021 Reply (FTB's Reply in Support of It's Request for Judicial Notice in Support of It's Trial Brief) filed by FTB
August 9, 2021 Minute Order (Final Status Conference) filed by Clerk
August 9, 2021 Certificate of Mailing for ((Final Status Conference) of 8/9/2021) filed by Clerk
August 9, 2021 Order Appointing Court Approved Reporter as Official Reporter Pro Tempore filed by Clerk
August 10, 2021 Minute Order (Court Orders from Final Status Conference Dated 8/9/2021) filed by Clerk
August 10, 2021 Certificate of Mailing for ((Court Orders from Final Status Conference dated 8/9/2021) of 8/9/2021) filed by Clerk
August 10, 2021 Declaration of Laura E. Robbins Attaching Exhibits Re Standing in Response to August 9, 2021 Order filed by FTB
August 10, 2021 Minute Order (Nunc Pro Tunc Order Re Time of Hearing on 8/16/2021) filed by Clerk
August 10, 2021 Certificate of Mailing for ((Nunc Pro Tunc Order Re Time of Hearing on 8/16/2021) of 8/10/2021) filed by Clerk
August 13, 2021 Plaintiff's Response to Order to Show Cause (Why (1) Nima Taghavi Should Not be Substituted as Plaintiff; or in the Alternative, Why This Case Should Not be Dismissed for Lack of Standing; and (2) Why the Court Should Not Bifurcate the Trial) filed by Plaintiff
August 16, 2021 Order Appointing Court Approved Reporter as Official Reporter Pro Tempore filed by FTB
August 16, 2021 Notice (of Dismissal with Prejudice) filed by Plaintiff
August 16, 2021 Minute Order (Order to Show Cause Why (1) Nima Taghavi Should Not be Substituted as Plaintiff; or in the Alternative, Why This Case Should Not be Dismissed for Lack of Standing; and (2) Why the Court Should Not Bifurcate the Trial) filed by Clerk
August 16, 2021 Order – Dismissal filed by Clerk
Filed
11/03/20
Court
Los Angeles County Superior Court, Case No. 20STLC09273
Taxpayer’s Counsel
Janelle R. Polk
FTB’s Counsel
Douglas Beteta
Contact
Mary Yee
Year
2009
Amount
$4,466.37

Issues:

  1. Whether FTB's assessment of additional tax based on a federal action, interest, and collection cost recovery fee for the 2009 tax year is appropriate.

Status:
Date Status
November 3, 2020 Complaint filed by Janelle R. Polk.
November 3, 2020 November 3, 2020 Civil Case Cover Sheet filed by Janelle R. Polk.
November 3, 2020 Notice of Case Assignment – Limited Civil Case filed by Clerk.
November 3, 2020 First Amended Standing Order filed by Clerk.
November 3, 2020 Non-Jury Trial scheduled for May 3, 2022.
November 3, 2020 Order to Show Cause Re: Failure to File Proof of Service scheduled for November 7, 2023.
November 3, 2020 Case assigned to Hon. Serena R. Murillo.
November 4, 2020 Summons on Complaint issued and filed by Janelle R. Polk.
November 16, 2020 Proof of Service by Substituted Service filed by Plaintiff.
December 14, 2020 Declaration of Douglas J. Beteta in Support of Motion to Reclassify Limited Civil Case to Unlimited Civil Case filed by FTB.
December 14, 2020 Motion to Reclassify filed by FTB.
December 14, 2020 Answer filed by FTB.
December 15, 2020 Hearing on Motion to Reclassify (Walker Motion) scheduled for April 14, 2021.
April 14, 2021 Minute Order (Hearing on Motion to Reclassify (Walker Motion)).
April 27, 2021 Notice of Ruling filed by FTB.
May 11, 2021 Notice of Reclassification filed by Clerk.
May 11, 2021 Notice of Case Reassignment/Vacate Hearings filed by Clerk.
May 21, 2021 Proof of Service by Mail filed by Plaintiff.
May 26, 2021 Notice of Case Management Conference filed by Clerk.
July 6, 2021 Case Management Statement filed by FTB
July 6, 2021 Case Management Statement filed by Plaintiff
July 21, 2021 Minute Order (Case Management Conference) filed by Clerk
July 27, 2021 Notice (Notice of Order Regarding Proposed Amendment) filed by FTB
July 30, 2021 Notice (Amended Notice of Order Regarding Proposed Amendment) filed by FTB
September 8, 2021 Minute Order (Case Management Conference) filed by Clerk
September 8, 2021 Case Management Order filed by Clerk
September 13, 2021 Notice (of Case Management Order) filed by FTB
September 21, 2021 Ex Parte Application for Trial Continuance for Court to Hear Motion For Summary Judgment; Supporting Memorandum of Points and Authorities filed by FTB
September 21, 2021 Declaration of Douglas J. Beteta in Support of Ex Parte Application for Trial Continuance for Court to Hear Motion for Summary Judgment filed by FTB
September 22, 2021 Minute Order (Hearing on Ex Parte Application) filed by Clerk
September 22, 2021 Certificate of Mailing for (Hearing on Ex Parte Application) filed by Clerk
September 30, 2021 Notice of Order Denying Ex Parte Application for Trial Continuance filed by FTB
Filed
03/09/20
Court
San Diego County Superior Court, Case №  37-2020-00013041-CU-MC-CTL
Taxpayer’s Counsel
Denis Retoske
FTB’s Counsel
Tim Nader
Contact
Mary Yee
Year
2009, 2010, and 2011
Amount
$1,198,700.00

Issues:

  1. Whether FTB properly denied plaintiffs' claimed investment and Schedule C business interest deductions.

Status:
Date Status
March 9, 2020 Complaint filed.
March 16, 2020 Case Management Conference rescheduled to April 9, 2021.
March 26, 2020 Defendant files Answer.
March 26, 2020 Plaintiffs file Civil Case Cover Sheet and Original Summons.
June 8, 2020 Summons issued.
February 5, 2021 Notice of Change in Handling Attorney filed by FTB.
March 23, 2021 Case Management Statement filed by FTB.
March 23, 2021 Case Management Statement filed by Plaintiff.
March 23, 2021 Proof of Service filed by Plaintiff.
April 9, 2021 Trial Readiness Conference scheduled for April 22, 2022 at 8:55 a.m.
April 9, 2021 Civil Court Trial scheduled for May 6, 2022 at 8:50 a.m.
April 9, 2021 Minutes finalized for Civil Case Management Conference heard on April 9, 2021 at 10:30 a.m.
October 30, 2021 Case reassigned from Richard Strauss to James Mangione effective October 30, 2021
October 30, 2021 Trial Readiness Conference (Civil) reassigned to James Mangione for May 6, 2022 at 8:50 a.m.
October 30, 2021 Civil Court Trial reassigned to James Mangione for May 6, 2022 at 8:50 a.m.
Filed
December 11, 2020
Court
San Francisco County Superior Court, Case No. CGC-20-588412
Taxpayer’s Counsel
Amy L. Silverstein
FTB’s Counsel
Daniel Robertson
Contact
Renel Sapiandante
Years
2002, 2003, 2004
Amount in Controversy
$250,000

Issues:

Whether the taxpayers are entitled to interest abatement under Section 19104(a)(3).

Status:
Date Status
December 11, 2020 Complaint filed by Plaintiffs, no Summons issued. Case Management conference scheduled for May 12, 2021, Proof of Service due on February 9, 2021, Case Management Statement due on April 19, 2021.
December 11, 2020 Notice to Plaintiffs.
December 21, 2020 Summons issued to Plaintiffs.
December 30, 2020 Summons on Complaint Proof of Service filed by Plaintiff.
February 10, 2021 Demurrer to Complaint, Proof of Service filed by FTB, hearing set for April 6, 2021.
February 10, 2021 Declaration of Daniel Robertson in Support of FTB's Demurrer filed by FTB.
February 10, 2021 Memorandum of Points and Authorities in Support of Demurrer filed by FTB.
February 10, 2021 Court Reporting Services less than 1 hour filed by FTB.
March 10, 2021 Law and Motion 302, FTB's Demurrer to Complaint is continued from Law and Motion April 6, 2021 to May 4, 2021 at 9:30 a.m. per the agreement of the parties.
April 21, 2021 Opposition to Demurrer filed by Plaintiff.
April 21, 2021 Request for Judicial Notice in Support of Plaintiff's Opposition to Demurrer filed by Plaintiff.
April 23, 2021 Case Management Conference of May 12, 2021 continued to June 23, 2021 at 10:30 a.m.
April 27, 2021 Reply in Support of Demurrer filed by FTB.
May 4, 2021 Case Management Statement filed by Plaintiffs.
May 4, 2021 Mini Minutes for May 4, 2021 at 9:30 a.m. filed.
May 4, 2021 Minutes for May 4, 2021 at 9:30 a.m. filed.
May 4, 2021 Order Sustaining Demurrer filed.
May 4, 2021 Law and Motion 302, Defendant's Demurrer to Complaint. Argument is held. At the conclusion of argument, the Court denies Ms. Silverstein's Request to Amend the Complaint and adopts the tentative ruling as follows: Defendant's Demurrer is sustained without leave to amend. Order signed.
June 2, 2021 The Court Ordered the Following Judgment entered: It is Adjudged That Plaintiffs Take Nothing From Defendant.
June 4, 2021 Case Management Conference of June 23, 2021 continued to August 25, 2021 at 10:30 a.m. for Defendant to File Judgment Following Order regarding Demurrer. Notice sent by Court.
June 15, 2021 Memorandum of Costs and Disbursements, $809.50 total costs, Mature Date July 6, 2021 filed by Defendant.
July 7, 2021 Notice of Appeal filed by Appellant
July 16, 2021 Notice Designating Record on Appeal filed by Appellant
July 22, 2021 Clerk's Notice of Filing of Notice of Appeal
August 6, 2021 Case Management Conference of August 25, 2021 is off Calendar. Judgment on File, Notice sent by Court
Filed
06/11/21
Court
Los Angeles County Superior Court, Case No. 21STCV21844
Taxpayer’s Counsel
Mardiros H. Dakessian
FTB’s Counsel
Anna Barsegyan
Contact
Ann Hodges
Year
2017
Amount
$32,393.34

Issues:

  1. Whether Proposition 39, California’s Clean Energy Jobs Act approved in November of 2012 violates the Single Subject Rule of the California Constitution (Article II, Section 8d).

Status:
Date Status
June 11, 2021 Complaint filed by Plaintiff.
June 11, 2021 Summons (on Complaint) filed by Plaintiff.
June 11, 2021 Civil Case Cover Sheet filed by Plaintiff.
June 11, 2021 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
June 15, 2021 Notice of Case Management Conference filed by Clerk. Case Management Conference is scheduled for September 13, 2021 at 2:00 p.m.
June 21, 2021 Proof of Personal Service filed by Plaintiff.
July 19, 2021 Demurrer – Without Motion to Strike filed by FTB
July 19, 2021 Declaration (Of Demurring or Moving Party Regarding Meet and Confer) filed by FTB
July 27, 2021 Application to be Admitted Pro Hac Vice filed by Plaintiff
August 18, 2021 Minute Order (Hearing on Motion to be Admitted Pro Hac Vice) filed by Clerk
August 18, 2021 Order Re Application for Admission Pro Hac Vice
August 24, 2021 Notice of Ruling filed by Plaintiff
August 27, 2021 Case Management Statement filed by Plaintiff
August 30, 2021 Case Management Statement filed by FTB
August 31, 2021 Minute Order (Non-Appearance Case Review) filed by Clerk
August 31, 2021 Certificate of Mailing for (Non-Appearance Case Review of 8/31/2021) filed by Clerk
September 13, 2021 Minute Order (Case Management Conference) filed by Clerk
October 20, 2021 Case Management Statement filed by Plaintiff
October 27, 2021 Opposition (to FTB's Demurrer to Complaint) filed by Plaintiff
October 27, 2021 Request for Judicial Notice filed by Plaintiff
Filed
07/18/16
Court
Los Angeles Superior Court, Case № BC627385
Court of Appeal Second Appellate District Court, Case № B284110
Taxpayer’s Counsel
Brian C. McManus, Latham & Watkins LLP
FTB’s Counsel
Douglas Beteta
Contact
Scott DePeel
Year
2005
Amount
$6,250.00
Penalty
$10,908,750.00

Issues:

  1. Whether FTB’s assessment of promoter penalties against Plaintiff pursuant to Rev. & Tax. Code §19177 was properly determined.
  2. Whether FTB’s assessment of promoter penalties against Plaintiff pursuant to Rev. &Tax. Code §19177 violates the Due Process and the Commerce clauses of the United States Constitution.
  3. Whether FTB’s assessment of the penalties pursuant to Rev. & Tax. Code §19177 violates the Eighth Amendment of the United States Constitution.
  4. Whether FTB’s denial of Plaintiff’s claim for refund under Rev. & Tax. Code §19180 was proper.

Status:
Date Status
July 18, 2016 The Summons and Complaint were filed.
August 16, 2016 A Stipulation was filed extending FTB’s time to respond to the complaint to September 1, 2016.
August 19, 2016 The court issued an Order scheduling the Initial Case Management Conference to occur on November 8, 2016.
August 23, 2016 Plaintiff filed Applications for Admission of Counsel Pro Hac Vice regarding Brian C. McManus, Miriam L. Fisher, and Stephen N. Shashy.
September 16, 2016 The court granted Plaintiff’s Applications for Admission Pro Hac Vice.
October 3, 2016 FTB’s Notice of Demurrer and Demurrer to the Complaint were filed and scheduled to be heard on December 7, 2016. The parties then stipulated to rescheduling the Case Management Conference, previously scheduled for November 8, 2016, to December 7, 2016.
November 22, 2016 The Plaintiff’s Request for Judicial Notice in support of Plaintiff’s Opposition to Demurrer was filed, along with pleadings in support thereof. Also on November 22, 2016, a Case Management Conference Statement was filed by Defendant. The Demurrer is scheduled to be heard on December 7, 2016.
November 30, 2016 Defendant filed a Reply to Plaintiff’s Opposition to Demurrer.
December 7, 2016 The court issued a Minute Order overruling FTB’s Demurrer and ordered the FTB to file an answer by January 21, 2017. The Minute Order also scheduled the Case Management Conference to occur on May 17, 2017, the Final Status Conference and the Mandatory Settlement Conference to occur on January 31, 2018, and the Trial to commence on February 13, 2018.
January 18, 2017 FTB filed a Notice of Motion to Strike Plaintiff’s Complaint for Refund of Tax together with pleadings in support thereof.
January 23, 2017 FTB filed its Answer to Plaintiff’s Complaint.
February 6, 2017 Plaintiff’s Ex Parte Application to Set Aside Defendant’s Motion to Strike along with documents in support thereof, was filed and heard.
February 7, 2017 The Court denied Plaintiff’s Ex Parte Application to set aside Defendant’s Motion to Strike.
March 28, 2017 A Stipulation to Continue Status Conference was filed by Defendants. The Status Conference was continued to May 25, 2017.
May 10, 2017 Plaintiff filed a Response to Defendant’s Motion to Strike along with pleadings in support thereof.
May 18, 2017 Defendant filed a Reply.
May 25, 2017 The hearing on Defendant’s Motion to Strike was held. The court took the matter under submission at the conclusion of the hearing.
June 1, 2017 The court issued an Order limiting the scope of Plaintiff’s suit for refund to the one penalty upon which Plaintiff has made payment.
July 25, 2017 Plaintiff filed a Notice of Appeal of the court’s order dated July 1, 2017.
August 3, 2017 Appellant’s Notice of Designating the Record on Appeal was filed in the Court of Appeal Second Appellate District.
November 29, 2017 A Stipulation and Order for Stay was filed by Defendant/Respondent. The case in the Los Angeles Superior court, BC627385, is stayed.
December 27, 2017 A Stipulated Order, extending the time within which Appellant’s Opening Brief is due, was filed. Appellant’s Opening Brief is now due to be filed on March 9, 2018.
March 2, 2018 Appellant requested an extension of time within which to file an appendix and an Opening Brief.
April 16, 2018 The Court issued a Notice of Default to Appellant after it failed to file an Appendix and an Opening Brief on April 4, 2018. The Court granted Appellant a fifteen day extension to file its Opening Brief.
May 1, 2018 Appellant filed its Opening Brief on Appeal.
May 15, 2018 A Stipulation was filed extending the time within which Respondent's Opening Brief must be filed to July 30, 2018.
July 18, 2018 Respondent requested an Extension of Time within which to its Opening Brief.
July 20, 2018 The Request for Extension of Time within which to file Respondent's Opening Brief was granted. Respondent's Opening Brief is due to be filed by August 29, 2018.
August 29, 2018 Respondent's Opening Brief and Request for Judicial Notice was filed.
September 5, 2018 Appellant requested an extension of time within which to file its Reply Brief. The Court granted the request and Appellant's Reply Brief is now due to be filed on or before November 16, 2018.
September 17, 2018 Respondent's Request for Judicial Notice of certain tax shelter related documents was granted.
November 14, 2018 Appellant's Reply Brief was filed along with a Request for Judicial Notice of Respondent's Brief filed in a different case. This case is now fully briefed.
November 14, 2018 Appellant's Reply Brief was filed along with a Request for Judicial Notice of Respondent's Brief filed in a different case. This case is now fully briefed.
December 28, 2018 The ruling on Appellant’s Request for judicial Notice was ordered deferred until consideration of the Appeal on its Merits.
June 12, 2019 The hearing on Appellant's Request for Judicial Notice is scheduled to occur on July 17, 2019.
July 10, 2019 By virtue of the Court's own motion, the oral argument scheduled to occur on July 17, 2019 is ordered advanced to July 16, 2019.
July 16, 2019 Oral arguments were presented and the matter was submitted for decision.
August 29, 2019 The Court of Appeal dismissed Appellant's appeal, ruling it did not have jurisdiction to review the trial court's interlocutory order.
October 29, 2019 Remittitur issued.
November 21, 2019 Order continuing status/trial setting conference.
January 24, 2020 FTB filed Case Management Statement.
January 28, 2020 Plaintiff filed stipulation to continue status conference and trial setting conference.
February 4, 2020 Status/trial setting conference continued to April 29, 2020.
April 14, 2020 Court continues status/trial setting conference to July 1, 2020.
June 23, 2020 Court continues Trial Setting Conference to August 31, 2020.
July 31, 2020 Notice Re: Continuance of Hearing and Order filed by Clerk.
August 27, 2020 Order (Continuing Trial Setting Conference to November 5, 2020) filed by FTB.
October 27, 2020 Stipulation – No Order (to Continue Trial Setting Conference) filed by FTB.
October 27, 2020 Order (Continuing Trial Setting Conference) filed by FTB.
November 25, 2020 Case Management Statement filed by Plaintiff.
December 3, 2020 Minute Order (Trial Setting Conference) filed by Clerk.
January 29, 2021 Notice of Case Reassignment and Order for Plaintiff to Give Notice filed by Clerk.
February 9, 2021 Proof of Service (not Summons and Complaint) filed by Plaintiff.
June 15, 2021 Notice of Change of Assigned Counsel filed by FTB.
Filed
12/22/16
Court
San Francisco County Superior Court, Case № CGC-16-556126
Court of Appeal, First Appellate District, Case № A154691
California Supreme Court, Case № A154691
Taxpayer’s Counsel
Edward Antolin Esq., Antolin Law Group
FTB’s Counsel
Kara Siegel
Contact
Sonia Woodruff
Year
2007
Amount
$150,655.00

Issues:

  1. Whether Revenue and Taxation Code §§17951 et seq. apply to the taxation of trust income in addition to the provisions of Revenue and Taxation Code §17743.
  2. Whether the application of both Revenue and Taxation Code §17951 et seq. and 17743 to a trust’s income as unconstitutional taxation income/or unconstitutionally discriminates against interstate commerce.

Status:
Date Status
December 22, 2016 The Summons and Complaint were filed.
January 19, 2017 FTB’s Answer was filed.
May 9, 2017 A Case Management Conference Statement was filed by Plaintiff.
May 10, 2017 The court scheduled the trial to commence on February 20, 2018.
October 5, 2017 Plaintiff’s Notice of Motion for Summary Judgment was filed with pleadings in support thereof. The hearing on the Motion for Summary Judgment will occur on December 19, 2017. Motion for Summary Judgment was filed by Plaintiff along with pleadings in support thereof.
October 30, 2017 An Ex Parte Application for Order to Continue Trial date with pleadings in support thereof was filed. FTB filed a Stipulation to Continue Trial Date. The trial is now scheduled to commence on September 24, 2018.
December 5, 2017 FTB filed its Opposition to Plaintiff’s Motion for Summary Judgment and a Joint Stipulation of Facts.
December 7, 2017 A Stipulation and Protective Order were filed by Plaintiff.
December 14, 2017 A Reply in Support of Plaintiff’s Motion for Summary Judgment and a Request for Judicial Notice was filed by Plaintiff.
December 19, 2017 The Court continued the hearing on the Motion for Summary Judgment to January 11, 2018.
December 21, 2017 FTB filed a Sur Reply in Opposition to Plaintiff’s Motion for Summary Judgment with pleadings in support thereof.
January 5, 2018 A Supplemental Reply Brief in support of Plaintiff’s Motion for Summary Judgment along with pleadings in support thereof was filed.
January 11, 2018 The Court granted Plaintiff’s Motion for Summary Judgment.
February 6, 2018 The Court issued its Order granting Plaintiff's Motion for Summary Judgment.
February 13, 2018 Plaintiff filed the Notice of Entry of Order/Ruling granting Plaintiff's Motion for Summary Judgment.
February 21, 2018 The Memorandum of Costs and Disbursements was filed by Plaintiff.
March 7, 2018 The Court ordered that the Judgment be paid by FTB.
April 25, 2018 FTB filed a Notice of Appeal of the Judgment entered against it by the San Francisco County Superior Court.
May 1, 2018 FTB's Notice Designating the Record on Appeal was filed.
July 2, 2018 The Court received the Notice of Appeal.
July 10, 2018 FTB filed a Civil Case Information Statement.
November 15, 2018 Appellant filed the Record on Appeal.
November 16, 2018 Appellant filed a request for an extension of time to file its Opening Brief. Appellant's Opening Brief is due to be filed on or before January 9, 2019.
January 9, 2019 Appellant's Opening Brief was filed.
January 9, 2019 Appellant's Request for Judicial Notice along with pleadings in support thereof was filed.
January 18, 2019 The consideration of the Request for Judicial Notice, filed by Appellant on January 9, 2019, and Opposition thereto if any, is deferred to the Decision of the Appeal on its Merits. Respondent may file its response to this Request at the same time it files its Reply Brief.
February 4, 2019 Respondent filed a Certificate of Interested Entities or Persons.
February 14, 2019 Respondent's Opening Brief is due to be filed on March 12, 2019.
March 8, 2019 Respondent's Opening Brief was filed.
March 12, 2019 A Stipulation to Extend the Time within which Appellant must file its Reply Brief was filed. Appellant's Reply Brief is due on April 29, 2019.
April 29, 2019 A Stipulation to Extend the Time within which Appellant must file its Reply Brief was filed. Appellant's Reply Brief is due on April 29, 2019.
May 10, 2019 The Court of Appeal issued a Notice to both parties advising that they have a right to waive Oral Argument.
May 13, 2019 Both parties filed requests for Oral Argument.
April 21, 2020 Court schedules oral argument for June 24, 2020.
May 12, 2020 Joint motion to continue oral argument.
May 13, 2020 Joint motion to continue oral argument is denied.
June 17, 2020 Calendar notice sent electronically
June 24, 2020 Cause argued and submitted.
June 29, 2020 Opinion filed. The summary judgment in favor of Paula Trust is reversed. On remand the trial court shall enter an order of summary adjudication of Medeiros being a contingent beneficiary.
August 6, 2020 Service copy of Petition for review filed.
August 7, 2020 Appellate record imported and available in electronic format.
August 25, 2020 Received letter dated August 25, 2020 from Attorney General Heather Hoesterey, counsel for respondent that they informed the Court that they do not intend to file an answer to Petition for Review unless one is requested from the Court.
September 8, 2020 Received copy of Supreme Court filing Re: Steuer v. FTB.
September 18, 2020 Received copy of Supreme Court filing - Amicus.
October 14, 2020 Petition for Review denied in Supreme Court.
October 20, 2020 Remittitur issued.
October 20, 2020 Case Complete.
April 14, 2021 Added to Calendar for Case Management Conference Hearing set for June 2, 2021.
April 14, 2021 Order Setting Case Management Conference sent by Court.
April 16, 2021 Notice of Change of Firm Name filed by Attorney Edwin P. Antolin.
April 21, 2021 Notice of Reassignment of Counsel and Change of Address filed by FTB.
May 7, 2021 Case Management Statement filed by Plaintiff.
May 7, 2021 Case Management Statement filed by FTB, estimated time for trial 4 days.
May 13, 2021 Notice of Time and Place of Trial, Court Trial set for January 18, 2022 at 9:30 a.m. in Dept 206. Case Management Conference on June 2, 2021 is off calendar, notice sent by Court.
June 1, 2021 Filing Fee for Joint Stipulation for Plaintiffs to File First Amended Complaint; Proposed Order filed by Plaintiffs.
June 2, 2021 Order on Joint Stipulation to File First Amended Complaint.
June 9, 2021 1st Amended Complaint filed by Plaintiff
July 12, 2021 Notice of Entry of Order/Notice of Ruling filed by Plaintiff
July 28, 2021 Demurrer to First Amended Complaint, Proof of Service with Court Reporter Fee filedby FTB. Hearing set for August 20, 2021 at 9:30 a.m.
July 28, 2021 Request for Judicial Notice in Support of Demurrer to Plaintiff's First Amended Complaint filed by FTB
July 28, 2021 Memorandum of Points and Authorities in Support of Demurrer to First Amended Complaint filed by FTB
July 28, 2021 Declaration of Kara Siegel in Support of Demurrer to First Amended Complaint filed by FTB
July 30, 2021 Dismissal of Entire Action of All Parties and All Causes of Action with Prejudice
August 20, 2021 Law & Motion, Department 302, as to the August 20, 2021 Hearing Re Defendant FTB's Demurrer to First Amended Complaint, the Court Adopts it's Tentative Ruling. Matter is off Calendar, Dismissal filed
August 20, 2021 Mini Minutes for August 20, 2021 filed by Clerk
Filed
September 14, 2021
Court
Los Angeles County Superior Court, Case No. 21STCV33975
Taxpayer’s Counsel
Eric Reising, Esq.
FTB’s Counsel
Andrea Schoor-West
FTB's Contact
Scott DePeel
Year
2015
Amount
$153,780.00

Issues:

  1. Whether the taxpayers exhausted available administrative remedies.

Status:
Date Status
September 14, 2021 Complaint filed by Plaintiffs
September 14, 2021 Summons (on Complaint) filed by Plaintiffs
September 14, 2021 Civil Case Cover Sheet filed by Plaintiffs
September 14, 2021 Notice of Case Assignment – Unlimited Civil Case filed by Clerk
September 15, 2021 Order to Show Cause Failure to File Proof of Service filed by Clerk, hearing will be held on November 30, 2021
September 15, 2021 Notice of Case Management Conference filed by Clerk, hearing will be held on December 22, 2021
Filed
October 27, 2021
Court
Los Angeles County Superior Court, Case No. 21STCV39637
Taxpayer’s Counsel
Timothy A. Gustafson
FTB’s Counsel
Laura Robbins
FTB's Contact
Renel Sapiandane
Year
2014
Amount
$939,085.00

Issues:

  1. Whether the plaintiff was entitled to apportion its income using a three-factor formula consisting of property, payroll, and sales, pursuant to Revenue and Taxation Code (RTC) section 25128(b), because plaintiff derived more than 50% of its business receipts from an “agricultural business activity” as defined by the statute (namely, hog farming);
  2. Whether California Code of Regs., title 18, section 25128-2 was inconsistent with RTC section 25128(b), and thus invalid, to the extent the regulation excluded plaintiff’s activities from the definition of “agricultural business activity” under the statute; and
  3. Whether plaintiff was entitled to use a three-factor apportionment formula under RTC section 25137 because the standard, single sales factor formula did not fairly represent the extent of Smithfield’s business activity in California.

Status:
Date Status
October 27, 2021 Civil Case Cover Sheet filed by Plaintiff
October 27, 2021 Summons (on Complaint) filed by Plaintiff
October 27, 2021 Complaint filed by Plaintiff
Filed
09/08/16
Court
San Francisco Superior Court, Case № CGC-16-554150
Taxpayer’s Counsel
Stewart R. Pollock, Esq., Edelson PC
FTB’s Counsel
Karen Yiu
Contact
Ann H. Hodges
Year
2011
Amount
$800.00

Issues:

  1. Whether the definition of “doing business” as defined in California Revenue and Taxation Code §23101 violates the Due Process Clause of the United States Constitution.
  2. Whether Plaintiff had sufficient nexus with the state of California so as to be subject to California Revenue and Taxation Code §23153.
  3. Whether Plaintiff is entitled to an award of Attorney’s fees.
  4. Whether the matter should properly be certified as a class action

Status:
Date Status
September 8, 2016 The Summons and Complaint were filed. The Case Management Conference is scheduled for February 8, 2017. The Civil Case Management statement is due to be filed on January 17, 2016.
November 17, 2016 FTB’s Demurrer to Class Action Complaint was filed.
November 30, 2016 The parties request for a continuance of the Demurrer hearing was granted and the matter is continued to January 18, 2017.
December 29, 2016 Plaintiff filed its Opposition to the Demurrer.
January 11, 2017 A Reply to Opposition to Demurrer was filed by FTB.
January 18, 2017 The court denied FTB’s Demurrer, with leave to amend.
January 20, 2017 The court continued the Case Management Conference from February 8, 2017 to April 12, 2017.
February 7, 2017 Plaintiff filed the First Amended Complaint.
March 28, 2017 A Case Management Statement was filed by Defendant.
March 29, 2017 The Case Management Conference was continued from April 12, 2017 to June 14, 2017.
March 30, 2017 The FTB filed a Demurrer to Plaintiff’s First Amended Complaint, along with documents in support thereof. In addition, FTB also filed a Motion to Stay Proceedings in this case with respect to Plaintiff’s request that this case proceed as a class action, pending the Court of Appeal’s determination of Judicial Council Coordination Proceeding № 4742.
April 12, 2017 The Case Management Conference was continued to June 14, 2017.
April 19, 2017 The Plaintiff’s Opposition to Defendant’s Demurrer to the First Amended Complaint and Defendant’s Motion to Stay were filed.
May 2, 2017 The court issued an Order granting FTB’s Motion to Stay Proceedings and removing FTB’s Demurrer to the First Amended Complaint from the court’s calendar.
June 2, 2017 A Notice of Entry of Order Granting Defendant’s Motion to Stay Proceedings was filed by FTB. This case is stayed pending determination of the appeal in Case № 140518, FTB LLC Tax Refund Cases Judicial Coordination Proceeding № 4742.
November 16, 2017 Both Plaintiff and Defendant filed Case Management Statements.
November 27, 2017 An Order continuing Case Management Conference was filed. The Case Management Conference is now set to occur on June 13, 2018.
May 17, 2018 Defendant filed a Case Management Statement, which requested that the Case Management Conference be continued for six months pending the outcome of the Bakersfield Mall LLC litigation.
May 18, 2018 Plaintiff's Case Management Statement was filed.
May 25, 2018 The Court ordered the Case Management Conference of June 13, 2018 to be continued to October 17, 2018.
September 21, 2018 A Case Management Statement was filed requesting the Court stay proceedings pending the outcome of the Franchise Tax Board Limited Liability Corporation Tax Refund Cases (Judicial Council Coordination Proceeding No. 4742.)
September 28, 2018 The Case Management Conference scheduled for October 17, 2018 is continued to February 20, 2019.
February 6, 2019 The Order Continuing Case Management Conference was filed. The Case Management Conference is set for April 10, 2019.
February 6, 2019 Pursuant to a Stipulation by the parties, the May 2, 2017, order staying further proceedings in this case was vacated. The Defendants have thirty days to respond to Plaintiff's First Amended Complaint.
February 6, 2019 Pursuant to a Stipulation by the parties, the May 2, 2017, order staying further proceedings in this case was vacated. The Defendants have thirty days to respond to Plaintiff's First Amended Complaint.
March 22, 2019 Plaintiff filed a Case Management Statement.
March 26, 2019 A Stipulated Order permitting Plaintiff to file a Second Amended Complaint was filed.
March 27, 2019 An Order Continuing Case Management Conference was filed. The Case Management Conference is now scheduled to occur on June 12, 2019.
April 9, 2019 Plaintiff filed its Second Amended Complaint with a class action designation.
May 13, 2019 FTB filed its Demurrer to Plaintiff's Second Amended Complaint, together with pleadings in support thereof.
May 22, 2019 The Case Management Conference scheduled to occur on June 12, 2019, is continued to July 24, 2019.
June 4, 2019 Plaintiff's Opposition to FTB's Demurrer to the Second Amended Complaint was filed together with pleadings in support thereof.
June 7, 2019 The FTB's Demurrer to the Second Amended Complaint was overruled. FTB must file its Answer to the Second Amended Complaint within ten days.
July 9, 2019 Case Management Conference statements were filed by both Plaintiff and Defendant.
July 15, 2019 Plaintiff filed an application seeking a Complex Litigation designation for this case.
July 18, 2019 FTB filed its Answer to Plaintiff's Second Amended Complaint.
July 26, 2019 Plaintiff's Application for Complex Litigation designation was granted and the case has been assigned to Judge Teri L. Jackson for all purposes.
October 29, 2019 Case management conference.
December 2, 2019 General Order Re Case Reassignment.
December 12, 2019 Order Advancing January 10, 2020 Case Management Conference at 1:30 PM to January 10, 2020 at 10 AM.
January 6, 2020 Parties filed Joint Case Management Statement.
January 10, 2020 Case management conference
February 14, 2020 Order to consolidate actions of case CGC-19-576007 with CGC-16-554150.
May 26, 2020 Joint case management statement filed by plaintiff and on behalf of all others similarly situated.
November 17, 2020 Order Setting March 24, 2021 Case Management Conference.
November 17, 2020 Case Management Conference added to calendar.
February 3, 2021 Notice of Substitution of Counsel for FTB filed by FTB.
February 16, 2021 Application to Admit Counsel Pro Hac Vice/Notice of Application and Verified Application of John S. Jose for Pro Hac Vice Admission as Counsel filed by Plaintiff.
February 24, 2021 Order Granting Application to Appear as Counsel Pro Hac Vice for Attorney John S. Jose filed by Plaintiff.
February 25, 2021 Notice of Withdrawal of Counsel filed by Plaintiff.
March 11, 2021 Fee Paid on Stipulation to Continue Case Management Conference and Proposed Order filed by FTB.
March 11, 2021 Joint Case Management Conference Statement filed by FTB.
March 12, 2021 Order – Stipulation to Continue Case Management Conference and Order filed.
March 12, 2021 Complex Litigation – Case Management Conference of March 24, 2021 continued to September 8, 2021 at 9:00 a.m.
September 7, 2021 Order Continuing September 8, 2021 Case Management Conference filed
September 7, 2021 Complex Litigation, Department 613, Case Management Conference of September 8, 2021 continued to December 7, 2021 at 10:00 a.m. in Department 613 pursuant to September 7, 2021 Order
Filed
03/04/20
Court
San Diego County Superior Court, Case №  37-2020-00011877-CU-MC-CTL
Taxpayer’s Counsel
Mardiros Dakessian
FTB’s Counsel
Matthew Heyn
Contact
Renel Sapiandante
Year
2014
Amount
$3,600,000.00

Issues:

  1. Whether plaintiffs' flow-through gain from an S corporation’s sale of goodwill should be sourced under California Code of Regulations, title 18, section 17951-4 or R&TC section 17952.
  2. If the flow-through gain is sourced under R&TC section 17952, whether the goodwill has acquired a business situs in California.
  3. Whether plaintiffs are California resident trusts.

Status:
Date Status
March 4, 2020 Complaint filed.
March 16, 2020 Case Management Conference rescheduled to December 11, 2020.
March 26, 2020 Answer filed by FTB.
June 15, 2020 Summary Judgment/Summary Adjudication (Civil) scheduled for October 16, 2020.
July 27, 2020 Notice – Other (of Rescheduled Case Management Conference) filed by Plaintiff.
July 30, 2020 Motion for Summary Judgment and/or Adjudication filed by Plaintiff.
July 30, 2020 Statement of Undisputed Facts (Plaintiff's Separate Statement of Undisputed Material Facts in Support of its Motion for Summary Judgment) filed by Plaintiff.
July 30, 2020 Declaration – Other (Declaration of Michael Cramer in Support of Motion for Summary Judgment) filed by Plaintiff.
July 30, 2020 Request for Judicial Notice (Request for Judicial Notice in Support of its Motion for Summary Judgment) filed by Plaintiff.
July 30, 2020 POS filed by Plaintiff.
September 16, 2020 Joint Stipulation and Proposed Protective Order filed by Plaintiff.
October 2, 2020 Memorandum of Points and Authorities (in Opposition to Motion for Summary Judgment) filed by FTB.
October 2, 2020 Declaration – Other (of Kara Siegel in Opposition to Motion for Summary Judgment) filed by FTB.
October 2, 2020 Declaration – Other (of Natasha S. Page in Opposition to Motion for Summary Judgment) filed by FTB.
October 2, 2020 Declaration – Other (of John Terra in Opposition to Motion for Summary Judgment) filed by FTB.
October 2, 2020 Request for Judicial Notice (in Opposition to Motion for Summary Judgment) filed by FTB.
October 2, 2020 Response (to Separate Statement of Undisputed Facts in Support of Motion for Summary Judgment) filed by FTB.
October 2, 2020 Objections (to Evidence in Support of Motion for Summary Judgment) filed by FTB.
October 2, 2020 Proposed Order (Granting Order on Objections to Evidence in Support of Motion for Summary Judgment) filed by FTB.
October 2, 2020 Proof of Service (Response, Objections, Declarations, Request, Memorandum, Proposed Order) filed by FTB.
October 5, 2020 Stipulation – Other – Fee Due (Stipulation and Order Re Motion for Summary Judgment) filed by The 2009 Metropoulos Family Trust and its Successors.
October 6, 2020 Proof of Service (Served Stipulation and Proposed Order) filed by The 2009 Metropoulos Family Trust and its Successors.
October 8, 2020 Summary Judgment/Summary Adjudication scheduled for October 16, 2020.
October 8, 2020 Notice – Other (Of Withdrawal of Motion for Summary Judgment) filed by Plaintiffs.
October 9, 2020 Summary Judgment/Summary Adjudication scheduled for February 19, 2021.
October 19, 2020 Summary Judgment/Summary Adjudication scheduled for February 11, 2021.
November 23, 2020 Plaintiffs' Notice of Motion and Motion for Summary Judgment; Memorandum of Points and Authorities in Support Thereof filed.
November 23, 2020 Declaration of Michael J. Cramer in Support of Plaintiffs' Motion for Summary Judgment filed.
November 23, 2020 Declaration of Donna L. Coyne in Support of Plaintiffs' Motion for Summary Judgment filed.
November 23, 2020 November 23, 2020 Plaintiffs' Request for Judicial Notice in Support of Their Motion for Summary Judgment filed.
November 23, 2020 Proof of Service filed by Plaintiffs.
November 23, 2020 Plaintiffs' Separate Statement of Undisputed Material Facts in Support of Their Motion for Summary Judgment filed.
November 24, 2020 November 24, 2020 Case Management Statement filed by FTB.
November 24, 2020 Case Management Statement filed by Plaintiffs.
December 2, 2020 Motion for Summary Judgment and/or Adjudication filed by FTB.
December 2, 2020 Declaration of Kara Siegel in Support of Motion for Summary Judgment filed by FTB.
December 2, 2020 Request for Judicial Notice (in Support of Motion for Summary Judgment) filed by FTB.
December 2, 2020 Statement of Undisputed Facts (in Support of Motion for Summary Judgment) filed by FTB.
December 2, 2020 Memorandum of Points and Authorities (in Support of Motion for Summary Judgment) filed by FTB.
December 2, 2020 Proof of Service (Motion, Memorandum, Request, Statement) filed by FTB.
December 3, 2020 Notice of Errata filed by FTB.
December 3, 2020 Proof of Service of Declaration filed by FTB.
December 11, 2020 Civil Case Management Conference continued pursuant to party's motion to February 11, 2021 at 9:30 a.m.
December 11, 2020 Summary Judgment/Summary Adjudication (Civil) continued to February 11, 2021 at 9:30 a.m.
December 11, 2020 Minutes finalized for Civil Case Management Conference heard December 11, 2020 at 1:30 p.m.
January 27, 2021 Notice of Rescheduled Hearing generated.
January 28, 2021 Case Management Statement filed by Plaintiffs.
January 28, 2021 Plaintiffs' Opposition to Defendant FTB's Motion for Summary Judgment.
January 28, 2021 Declaration of Donald E. Chomiak in Support of Plaintiffs' Opposition to Defendant's Motion for Summary Judgment.
January 28, 2021 Plaintiffs' Request for Judicial Notice in Support of Their Opposition to Defendant's Motion for Summary Judgment.
January 28, 2021 Plaintiffs' Response to Defendant's Separate Statement of Undisputed Facts.
January 28, 2021 Proof of Service filed by Plaintiffs.
January 28, 2021 FTB's Opposition to Motion for Summary Judgment filed.
January 28, 2021 Response to Separate Statement of Undisputed Facts filed by FTB.
January 28, 2021 Request for Judicial Notice filed by FTB.
January 28, 2021 Declaration of Kara Siegel filed by FTB.
February 5, 2021 Reply in Further Support of Motion for Summary Judgment filed by FTB.
February 5, 2021 Plaintiffs' Reply in Support of Their Pending Motion for Summary Judgment filed.
February 5, 2021 Plaintiffs' Reply Request for Judicial Notice in Support of Their Motion for Summary Judgment filed.
February 5, 2021 Proposed Order Granting Plaintiffs' Motion for Summary Judgment.
February 5, 2021 Proof of Service (Reply, Proposed Order) filed by Plaintiffs.
February 8, 2021 Notice of Errata filed by Plaintiffs.
February 10, 2021 Tentative Ruling for Summary Judgment/Summary Adjudication (Civil) published.
February 11, 2021 Appointment of Official Reporter Pro Tempore filed by Court.
February 11, 2021 Minute Order finalized for Multiple Events heard on February 11, 2021.
February 25, 2021 Notice of Entry of Order filed by FTB.
March 1, 2021 Judgment was entered as follows: Judgment entered for FTB; FTB and against JP Morgan Trust Company of Delaware as Trustee of The Evan D Metropoulos 2009 Trust and Its Successors; JP Morgan Trust Company of Delaware as Trustee of the 2009 Metropoulos Family Trust and Its Successors; The 2009 Metropoulos Family Trust and Its Successors; The Evan D Metropoulos 2009 Trust and Its Successors for $ 0.00, punitive damages: $ 0.00, attorney fees: $ 0.00, interest: $ 0.00, prejudgment costs: $ 0.00, other costs: $ 0.00, amount payable to court: $ .00, for a grand total of $ 0.00.
March 1, 2021 Proposed Judgment filed by FTB.
March 5, 2021 Notice of Entry of Judgment filed by FTB.
April 2, 2021 Notice of Filing.
April 2, 2021 Notice of Appeal filed by Appellants.
April 2, 2021 Notice of Designating Record on Appeal filed by Appellants.
May 5, 2021 Receipt of Reporter's Transcript (Joanne Salaz) filed by The Superior Court of San Diego.
May 21, 2021 Notice of Completion of the Record on Appeal generated.
May 21, 2021 Receipt for Record on Appeal filed by The Superior Court of San Diego.
May 21, 2021 Disbursement of Clerk's Trust Fund filed by The Superior Court of San Diego.
May 25, 2021 Receipt for Record on Appeal (From DCA) filed by The Superior Court of San Diego.
Filed
05/15/19
Court
San Francisco County Superior Court, Case № CGC-19-576007
Taxpayer’s Counsel
Amy L. Silverstein
FTB’s Counsel
Karen W. Yiu
Contact
Ann H. Hodges
Year
2016, 2017
Amount
$1,600.00

Issues:

  1. Whether the matter should be certified as a class action on behalf of a class of business entities that plaintiff alleges were not "doing business" in California but were still assessed and paid the minimum franchise tax.
  2. Whether the various statutes involving the definition of "doing business" in California are unconstitutional under the California and/or the United States Constitutions as applied to Plaintiff and/or the class members.
  3. Whether Plaintiff had sufficient nexus with California (i.e. whether Plaintiff was "doing business" in California) so as to enable California to properly assess taxes against Plaintiff for the 2016 and 2017 tax years.
  4. Whether Plaintiff is entitled to an award of attorneys fees.

Status:
Date Status
May 14, 2019 Summons and Class action Complaint for Refund of Taxes were filed.
July 2, 2019 FTB filed its Answer to Complaint.
August 9, 2019 Order granting complex designation and for single assignment to Judge Teri L. Jackson for all purposes.
October 29, 2019 Case management conference.
December 2, 2019 General Order Re Case Reassignment.
December 12, 2019 Order Advancing January 10, 2020 Case Management Conference at 1:30 PM to January 10, 2020 at 10 AM.
January 6, 2020 Parties filed Joint Case Management Statement.
January 10, 2020 Case management conference.
February 14, 2020 Order to consolidate actions of case CGC-19-576007 with CGC-16-554150.
February 11, 2021 Substitution of Attorney – Amy L. Silverstein substituted for Rafey S. Balabanian as attorney for Plaintiff
Filed
August 31, 2021
Court
Los Angeles County Superior Court, Case No. 21STCV32256
Taxpayer’s Counsel
Dale E. Motley
FTB’s Counsel
Van-Dzung Nguyen
FTB's Contact
Ann Hodges
Year
2013, 2014, 2015, 2016
Amount
$63,802.00

Issues:

  1. Whether the taxpayer was doing business in California.

Status:
Date Status
August 31, 2021 Notice of Case Assignment – Unlimited Civil Case filed by Clerk
August 31, 2021 Complaint filed by Plaintiff
August 31, 2021 Civil Case Cover Sheet filed by Plaintiff
August 31, 2021 Summons (on Complaint) filed by Plaintiff
September 1, 2021 Civil Case Cover Sheet filed by Plaintiff
September 17, 2021 Notice of Case Management Conference filed by Clerk. CMC hearing is scheduled for March 21, 2022 at 9:00 a.m.
October 7, 2021 Proof of Service by Substituted Service filed by Plaintiff

Recently closed cases

Filed
10/22/12
Courts
Fresno Superior Court, Case № 12CECG03408
Fifth Appellate District Court, Case № F074873
Taxpayer’s Counsel
Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
FTB’s Counsel
Tim Nadar
Contact
Melissa Williams
Year
1999
Amount
Tax
$181,591.00

Issue:

Whether FTB improperly discriminates against interstate unitary corporate Taxpayers by requiring them to compute their California taxable income by using the combined reporting method and not allowing them the option offered to in-state unitary filers under Revenue and Taxation Code §25101.15 which allows in-state unitary filers to file on either a separate entity basis or a combined report basis.

Status:
Date Status
October 23, 2012 Plaintiff filed its complaint
November 20, 2012 FTB filed an answer to the complaint
September 18, 2014 Cross-Motions for Summary Judgment were filed by the parties
January 21, 2015 The Court issued an Order Staying Proceedings in this case pending the Court of Appeal decision in Harley-Davidson v. Franchise Tax Board.
May 28, 2015 The decision by the Court of Appeal in Harley-Davidson was issued
November 15, 2015 The court required additional briefing in connection with the Harley-Davidson decision.
November 24, 2015 The hearing on the cross-Motions for Summary Judgment occurred, and the matter was taken under submission.
November 30, 2015 A Minute Order was filed denying both motions.
September 6, 2016 Trial commenced: at the commencement of the trial, the parties submitted four motions-in-limine seeking to bar testimony and limit the scope of the trial.
September 12, 2016 FTB’s Motion for Judgment under CCP section 631.8 was granted.
October 7, 2016 FTB’s proposed Judgment was filed
October 11, 2016 FTB filed its proposed Statement of Decision
October 21, 2016 Plaintiff filed its Objections to FTB’s Proposed Statement of Decision
October 31, 2016 An Order Regarding Statement of Decision and Judgment was filed
October 31, 2016 Judgment in FTB’s favor was filed
December 7, 2016 Plaintiff’s Notice of Appeal was filed.
March 3, 2017 The court acknowledged Plaintiff’s appeal
March 15, 2017 A Stipulation for Extension of Time was filed by Appellant. Appellant’s Opening Brief was due to be filed by June 12, 2017.
June 7, 2017 The court accepted the stipulated request for an extension of time. Appellant’s Opening Brief was due to be filed on July 12, 2017
July 5, 2017 Appellant requested and was granted an extension of time by the court within which to file the Opening Brief.
August 14, 2017 Appellant’s Opening Brief was filed, along with pleadings in support thereof.
August 14, 2017 A Request for Judicial Notice was filed by Appellant.
September 6, 2017 The ruling on Appellant’s Request for Judicial Notice was deferred pending consideration of the appeal on its merits.
November 7, 2017 Respondent was granted an extension of time within which to file its Opening Brief. The Brief is due to be filed on or before December 13, 2017.
December 13, 2017 Respondent’s Opening Brief was filed.
January 2018 Appellants’s Reply Brief is due to be filed on or before March 5, 2018.
February 16, 2018 The Court granted Appellant's request for an extension of time. Appellant's Reply Brief is now due to be filed on May 4, 2018.
May 4, 2018 Appellant's Reply Brief was filed. The case is fully briefed.
May 22, 2018 Notice of Errata in Appellant's Reply Brief was filed by Appellants.
May 22, 2018 The Court received Appellant's errata letter seeking correction of certain pages of the Reply Brief. Appellant was directed to submit a corrected Reply Brief. The Court directed the Clerk to strike the Reply Brief filed on May 4, 2018 and to file a corrected Reply Brief.
June 27, 2018 Appellants filed their Corrected Reply Brief.
June 27, 2018 The case is fully briefed.
October 19, 2018 Respondent filed a Supplemental Memorandum of Points and Authorities.
April 17, 2019 Notice of right to waive Oral Argument was sent.
April 19, 2019 The Court of Appeal issued its deferred ruling on Appellant's Request for Judicial Notice filed August 14, 2017. Appellant's Request for Judicial Notice was denied without prejudice to the parties referring to the identified material in their arguments.
May 17, 2019 Oral Argument is scheduled to occur on June 25, 2019.
June 25, 2019 Oral Argument was held and the matter was taken under submission.
August 28, 2019 The Court of Appeal issued its ruling in favor of FTB. The court concluded the trial court did not err when it determined Appellant failed to carry its burden of proof as to damages.
Filed
07/06/18
Court
Alameda County Superior Court, Case № RG18911765
Taxpayer’s Counsel
Glen L. Moss
FTB’s Counsel
Heather Hoesterey
Contact
Scott DePeel
Year
1993
Amount
$35,413.10

Issues:

  1. Whether FTB has over-collected the tax obligation owed by Plaintiff for tax year 1993.
  2. Whether Plaintiff's claim for refund is barred by the applicable statute of limitations.

Status:
Date Status
July 6, 2018 Summons and Complaint were filed.
July 9, 2019 Case Management Conference was filed.
August 29, 2018 FTB filed an Answer to the Complaint
November 5, 2018 FTB filed a Case Management Statement.
November 20, 2018 Case Management Conference was held. The Court determined that FTB will file a Motion for Summary Judgment and written discovery and depositions will be scheduled.
February 11, 2019 Plaintiff filed a Case Management Statement regarding the Case Management Conference scheduled to occur on February 27, 2019.
February 14, 2019 FTB filed a Case Management Statement regarding the Case Management Conference scheduled to occur on February 27, 2019.
February 27, 2019 The minutes of the Case Management Conference were filed. The order of the Court scheduled trial to commence January 6, 2020, and a Motion for Summary Judgment to be heard on August 23, 2019.
June 21, 2019 FTB's Notice of Motion and Motion for Order Deeming Matters Admitted and for Monetary Sanctions was filed together with pleadings in support thereof. Hearing on the motion is scheduled to occur on July 23, 2019.
July 23, 2019 FTB's Motion for Order Deeming Matters Admitted was granted. FTB's Request for Monetary Sanctions in connection with its Motion for Order Deeming Matters Admitted was denied.
August 1, 2019 FTB filed its motion for summary judgment.
August 23, 2019 Court schedules CMC for 10/15/19, to be in conjunction with hearing on motion for summary judgment.
October 10, 2019 FTB files notice of plaintiff's non-opposition to FTB's motion for summary judgment.
October 15, 2019 Case management conference.
October 15, 2019 FTB's motion for summary judgment granted.
October 24, 2019 Judgment entered in FTB's favor.
November 5, 2019 Notice of Entry of Judgment filed.
Filed
December 6, 2019
Court
Sacramento County Superior Court, Case №  34-2019-00271060
Taxpayer’s Counsel
Pro per
FTB’s Counsel
Debbie Vorous
Contact
Mary Yee
Year
2011
Amount
Unknown

Issues:

  1. Whether FTB erred in assessing additional tax based on distributions included on Forms 1099-R.
  2. Whether plaintiff has shown reasonable cause to abate delinquent filing penalties.

Status:
Date Status
December 6, 2019 Complaint filed.
March 5, 2020 Defendants file motion to quash service of summons.
May 6, 2020 Plaintiff sends correspondence to the court.
May 13, 2020 Motion to Quash Service of Summons scheduled to be heard on June 18, 2020.
May 22, 2020 Defendant FTB files Amended Notice of Motion and Motion to Quash Service of Summons.
June 17, 2020 Correspondence (Re: Letter Re 6/18 Motion to Quash) filed by Plaintiff.
June 18, 2020 Minutes finalized for Motion to Quash Service of Summons – Civil Law and Motion heard on June 18, 2020.
June 18, 2020 Notice of Entry – Other (of Order Granting Motion to Quash Service of Summons) filed by FTB and OTA.
Filed
05/03/19
Court
Los Angeles Superior Court, Case № 19STCV15515
Taxpayer’s Counsel
Madiros H. Dakessian, Dakessian Law, LTD
FTB’s Counsel
Brian D. Wesley
Contact
Scott DePeel
Year
1996
Amount in Controversy
$909,125.84
Tax Refund sought:
$0.00

Issues:

Whether Plaintiff was a resident of California and subject to taxation by California for tax year 1996.

Status:
Date Status
May 3, 2019 Summons and Verified Complaint were filed.
May 6, 2019 Notice of Case Management Conference was filed scheduling the Conference to occur on October 10, 2019.
May 10, 2019 Notice of Case Management Conference was filed scheduling the Conference to occur on August 8, 2019.
May 10, 2019 Plaintiff's Peremptory Challenge was filed.
June 6, 2019 FTB's Answer to verified Complaint was filed.
August 9, 2019 Plaintiff's counsel filed motion to be relieved.
September 11, 2019 Plaintiff's counsel's motion to be relieved is granted.
October 10, 2019 Case Management Conference scheduled for October 10, 2019 is vacated and rescheduled for October 15, 2019.
October 15, 2019 Case Management Conference.
November 27, 2019 Plaintiff files substitution of attorney.
December 2, 2019 Case Management Statement filed by plaintiff.
December 13, 2019 Case Management Conference.
August 10, 2020 Notice of Change of Address or Other Contact Information filed by Joseph Keyshawn Johnson.
December 9, 2020 Notice of Motion and Motion to Strike Jury Demand; Memo of Points & Authorities; Declaration of Matthew C. Heyn filed by FTB.
January 4, 2021 Opposition to Motion to Strike Jury Demand filed by Plaintiff.
January 8, 2021 Trial Brief filed by FTB.
January 8, 2021 Witness List filed by FTB.
January 8, 2021 Reply in Support of Motion to Strike Jury Demand; Declaration of Jason Richard Riley filed by FTB.
January 8, 2021 Exhibit List filed by FTB.
January 15, 2021 Minute Order (Hearing on Motion – Other Strike Jury Demand; Final Status) filed by Clerk.
January 20, 2021 Exhibit List filed by FTB.
January 25, 2021 Order Appointing Court Approved Reporter as Official Reporter Pro Tempore (Dianne McGivern #7576) filed by FTB.
January 25, 2021 Minute Order (Non-Jury Trial) filed by Clerk.
January 26, 2021 Order Appointing Court Approved Reporter as Official Reporter Pro Tempore (Willie Anderson #13385) filed by FTB.
January 26, 2021 Minute Order (Non-Jury Trial) filed by Clerk.
February 10, 2021 Notice of Lodging (of Transcripts) filed by FTB.
February 26, 2021 Trial Brief (Closing Brief) filed by Plaintiff.
March 1, 2021 Stipulation and Order (Joint Stipulation to Continue Post-Trial Briefing Schedule; Proposed Order) filed by Plaintiff.
March 5, 2021 Trial Brief filed by FTB.
March 8, 2021 Minute Order (Non-Appearance Case Review Regarding Submission of Final Briefs) filed by Clerk.
March 12, 2021 Reply (Plaintiff's Post-Trial Reply Brief) filed by Plaintiff.
March 16, 2021 Minute Order (Non-Appearance Case Review Regarding Submission of Final Briefs) filed by Clerk.
April 14, 2021 Minute Order (Ruling on Submitted Matter) filed by Clerk.
April 14, 2021 Certificate of Mailing for (Ruling on Submitted Matter of 4/14/2021) filed by Clerk.
May 5, 2021 Judgment ([Defendant's Proposed] Judgment for Defendant) filed by FTB.
May 27, 2021 Notice of Entry of Judgment/Dismissal/Other Order filed by Clerk.
June 1, 2021 Notice of Entry of Judgement or Order filed by FTB.
Filed
11/06/19
Court
Los Angeles County Superior Court Case № 19STCV40077
Taxpayer’s Counsel
Jeffrey Lewis, Jeff Lewis Law
FTB’s Counsel
Suman Mathews
Contact
Mary Yee
Year
2008
Amount
Tax
$116,445.00

Issues:

  1. Whether all of the income from the plaintiff's sale of dental equipment in 2008 should have been recognized in the 2008 tax year.

Status:
Date Status
November 6, 2019 Complaint filed.
January 6, 2020 FTB files demurrer.
February 13, 2020 Plaintiff files opposition to demurrer.
February 14, 2020 Plaintiff files case management statement.
February 18, 2020 FTB files case management statement.
February 20, 2020 FTB files reply in support of demurrer.
February 27, 2020 Hearing on demurrer. FTB's demurrer sustained with leave to amend.
April 16, 2020 FTB files request for dismissal.
April 17, 2020 Court orders case management conference continued to July 1, 2020.
June 23, 2020 Ex Parte Application (Ex Parte Application for Judgment of Dismissal for Failure to Amend Complaint Following Sustaining of Demurrer, Memorandum of Points and Authorities in Support Thereof; Declaration of Suman Mathews in Support Thereof) filed by FTB.
June 25, 2020 Proposed Order filed by FTB.
June 25, 2020 Minute Order (Hearing on Ex Parte Application for Judgment of Dismissal) filed by Clerk.
June 25, 2020 Order of Dismissal filed by FTB.
July 6, 2020 Notice (Of Entry of Order of Dismissal) filed by FTB.
Filed
05/24/21
Court
Los Angeles County Superior Court, Case No. 21STCV19557
Taxpayer’s Counsel
Stephen A. Digiuseppe
FTB’s Counsel
Mary Yee
Contact
Donny Le
Year
2012-2016
Amount
$6,073.49

Issues:

  1. Whether the Plaintiff was doing business in California and subject to taxation.

Status:
Date Status
May 24, 2021 Complaint filed by Plaintiff.
May 24, 2021 Summons (on Complaint) filed by Plaintiff.
May 24, 2021 Civil Case Cover Sheet filed by Plaintiff.
May 24, 2021 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
June 14, 2021 Notice of Case Management Conference filed by Clerk. Case Management Conference is scheduled for Sepmteber 20. 2021 at 8:30 a.m.
June 28, 2021 Proof of Personal Service filed by Plaintiff.
July 19, 2021 Answer filed by FTB
August 10, 2021 Minute Order (Court Order Re Stipulation Re Settlement, Order Approving Stipulation) filed by Clerk
August 10, 2021 Certificate of Mailing for (Court Order Re Stipulation Re Settlement, Order Approving Stipulation) filed by Clerk
August 10, 2021 Stipulation and Order (Re Settlement; Order Approving Stipulation) filed by Plaintiff and FTB
September 7, 2021 Notice of Minute Order and Order Approving Stipulation and Dismissing Complaint with Prejudice filed by FTB
Filed
05/21/2018
Court
Los Angeles County Superior, Case № BC707004
Taxpayer's Counsel
Mardiros H. Dakessian Dakessian Law, LTD
FTB's Counsel
Charles Tsai
Contact
Renel Sapiandante
Year
2004
Amount
Tax: $182,376.31
Interest: $89,559.10

Issues:

  1. Whether an item of income was properly sourced to the Plaintiff individually rather than sourced to Plaintiff's trust.
  2. Whether Plaintiff's trust was a Qualified Charitable Remainder Trust.
  3. Whether FTB's assessment against Plaintiff for the 2004 Tax Year is time-barred.

Status:
Date Status
May 21, 2018 A Complaint was filed by Plaintiff.
June 6, 2018 A Notice of Case Conference was filed, scheduling the Case Management Conference for September 21, 2018.
June 8, 2017 The Summons was filed by Plaintiff.
July 18, 2018 Plaintiffs filed a Notice of Case Management Conference and Order to Show Cause regarding Requirements for Proof of Service and Obtaining Entry of Default and Default Judgment Pursuant to California Rule of Court 3.110 is set for September 21, 2018.
June 29, 2018 FTB filed its Answer.
July 23, 2018 The Court issued a Notice of Continuance for the Case Management Conference. The Case Management Conference scheduled for September 21, 2018, is now scheduled to occur on November 8, 2018.
July 30, 2018 Peremptory Challenge to the Judicial Officer was filed by Plaintiff, along with pleadings in support thereof.
August 6, 2018 The Court granted Plaintiff's Peremptory Challenge to the Judicial Officer.
August 6, 2018 The Court issued a Notice of Case Reassignment.
August 17, 2018 A Notice of Case Management Conference was issued by the Court which scheduled a Case Management Conference to be held on December 14, 2018.
November 26, 2018 Defendant filed a Case Management Statement requesting trial.
November 28, 2018 Plaintiff filed a Case Management Statement requesting Mediation.
December 14, 2018 A Case Management Order was issued scheduling the case to be heard on January 13, 2020.
December 14, 2018 The Court issued a Minute Order scheduling the Final; Status Conference for January 3, 2020.
October 16, 2019 Status conference.
March 20, 2020 Court order continuing trial to September 2020.
April 10, 2020 Final status conference continued to August 28, 2020.
April 20, 2020 Non-jury trial continued to September 8, 2020.
August 28, 2020 Stipulation and Order (Regarding Settlement and Proposed Order for Payment of Settlement) filed by FTB.
August 28, 2020 Minute order (Final Status Conference) filed by Clerk.
August 28, 2020 Notice (of Vacated Trial Date and Setting of OSC Re Dismissal) filed by FTB.
August 31, 2020 Minute Order (Court Order) filed by Clerk.
August 31, 2020 Certificate of Mailing for (Court Order) of August 31, 2020 filed by Clerk.
Filed
07/20/16
Court
Los Angeles County Superior Court, Case № BC627648
Court of Appeal Second Appellate District, Case № B286857
California Supreme Court, Case № S258092
Taxpayer’s Counsel
Mardiros H. Dakessian, Dakessian Law LTD
FTB’s Counsel
Matthew Heyn
Contact
Renel Sapiandante
Year
2010
Amount
Tax: $7,384

Issues:

  1. Whether Rev. & Tax. Code §17145 violates Article XIII, Section 26(b) of the California Constitution’s exemption of interest on California and/or local government bonds from taxes on income.
  2. Whether FTB’s application of Rev. & Tax. Code §17145 with regard to dividends received from Regulated Investment Companies (“RICs”), which may have interest income from California municipal bonds, violates Article XII, Section 26(b) of the California Constitution.

Status:
Date Status
July 20, 2016 The Summons and Complaint were filed.
August 15, 2016 A Stipulation to Extend Time to Respond to Complaint was filed. The response to Complaint is now due September 21, 2016.
August 16, 2016 The court issued an order scheduling the Initial Case Management Conference to occur on January 13, 2017.
September 6, 2016 The Response was filed.
December 27, 2016 A Case Management Statement was filed by Plaintiffs.
January 5, 2017 FTB filed its Case Management Statement.
January 13, 2017 At the January 13, 2017 Case Management Conference hearing, trial was scheduled to commence on July 3, 2017.
April 11, 2017 A Stipulation and Proposed Order to continue the trial date was filed by Plaintiffs.
April 11, 2017 The court issued an Order continuing the Status Conference and the Trial commencement dates. The Status Conference is continued to September 7, 2017, and the Trial was scheduled to commence on September 18, 2017.
September 18, 2017 The Trial was held and the matter was taken under submission, with the court indicating it may request further briefing from the parties.
October 30, 2017 The court issued judgment in favor of FTB, holding that the Legislature’s enactment of Revenue and Taxation Code §17145 was appropriate and does not violate Article XIII section 26(b) of the California Constitution.
December 7, 2017 A Notice of Appeal was filed by Plaintiffs/Appellants.
December 18, 2017 Appellant’s Notice Designating the Record on Appeal was filed.
June 4, 2018 Appellant's Opening Brief was filed.
June 19, 2018 Respondent filed a Motion for Extension of Time to file Respondent's Opening Brief. The Court granted the Respondent's motion. Respondent's Opening Brief is now due to be filed on August 6, 2018.
August 6, 2018 Respondent's Opening Brief was filed.
August 7, 2018 Appellants requested an extension of time within which to file their Reply Brief. The Court granted the request. Appellants' Reply Brief is to be filed on or before October 9, 2018.
October 3, 2018 Appellants' Reply Brief was filed. The case is now fully briefed.
February 15, 2019 The Court of Appeal for the Second Appellate District issued a notice for Oral Argument. Oral Argument is scheduled for March 13, 2019.
February 22, 2019 Respondent's request to continue Oral Argument was granted by the Court of Appeal Second Appellate District. The matter is continued to the April calendar.
March 8, 2019 The Court of Appeal for the Second Appellate District scheduled the Oral Argument to occur on April 17, 2019.
April 17, 2019 Oral Argument was held and the matter was taken under submission.
August 15, 2019 The Court of Appeal issues a ruling in favor of FTB, holding Revenue and Taxation Code section 17145 does not violate the exemption in article XIII, section 26, subdivision (b) of the California Constitution.
September 20, 2019 Appellant filed petition for review in California Supreme Court.
November 20, 2019 California Supreme Court denies petition for review.
Filed
December 19, 2019
Court
Sacramento County Superior Court, Case №  34-2019-00271764
Taxpayer’s Counsel
Spencer T. Malysiak, Spencer T. Malysiak Law Corp.
FTB’s Counsel
Debbie Vorous
Contact
Mary Yee
Year
2007
Amount
$30,651.11

Issues:

  1. Whether plaintiff is entitled to an alimony deduction for the 2007 tax year.

Status:
Date Status
December 19, 2019 Complaint filed.
March 5, 2020 Plaintiff files request for dismissal.
March 13, 2020 Case dismissed.
Filed
09/16/16
Court
Sacramento County Superior Court, Case № 34-2016-00200378;
Court of Appeal Third Appellate District, Case № C087240
California Supreme Court, Case № S260507
U.S. Supreme Court, Case No. 19-1335
Taxpayer’s Counsel
Timothy Dummer, in propria persona
FTB’s Counsel
Mike Sapoznikow
Contact
Ann H. Hodges
Years
2006 – 2008, 2010 – 2013
Amount
$1.00

Issues:

  1. Whether FTB and the Contractor Licensing Board violated the Due Process Clause of the California Constitution by suspending Plaintiff’s contractor license.
  2. Whether FTB violated the California Rev. & Tax. Code sections requiring a hearing on a protest of a Notice of Proposed Assessment.
  3. Whether Plaintiff was a resident of California during the years at issue.

Status:
Date Status
September 16, 2016 A complaint and a Motion for Preliminary Injunction seeking the immediate reinstatement of his contractor’s license were filed by Plaintiff.
October 12, 2016 The court denied Plaintiff’s Motion for Preliminary Injunction.
October 18, 2016 Defendants’ filed a Demurrer to Plaintiff’s Complaint, which was to be heard on November 18, 2016.
October 31, 2016 Plaintiff filed an Opposition to Defendants’ Demurrer.
November 10, 2016 Defendants’ Reply to Plaintiff’s Opposition to Defendants’ Demurrer to Complaint was filed.
November 18, 2016 The court, on its own motion, continued the hearing to November 23, 2016.
November 23, 2016 Defendant State License Board requested and was granted a continuance of the hearing date.
December 20, 2016 Plaintiff improperly filed a First Amended Complaint for Injunctive Relief prior to the hearing on the pending Demurrer.
January 5, 2017 The court heard arguments on Defendants’ Demurrer and issued a Minute Order sustaining the Demurrer and allowing leave to amend.
February 8, 2017 Defendants filed a Demurrer to the First Amended Complaint that was filed December 20, 2016, which was scheduled for hearing on March 9, 2017.
February 21, 2017 Defendants filed a Case Management Statement.
February 24, 2017 The Plaintiff filed an Opposition to Defendants’ Demurrer.
March 2, 2017 Defendants filed a Reply to Plaintiff’s Opposition to Demurrer.
March 9, 2017 The court overruled the Demurrer.
March 16, 2017 A Case Management Statement was filed by Plaintiff.
March 20, 2017 Plaintiff filed his Second Amended Complaint.
April 20, 2017 A Demurrer to the Second Amended Complaint was filed by Defendant, along with pleadings in support thereof.
April 24, 2017 The Hearing on the Demurrer was scheduled for May 23, 2017.
April 28, 2017 Plaintiff’s Opposition to Defendants’ Demurrer was filed.
May 23, 2017 The court issued a ruling denying the Demurrer to the Second Amended Complaint.
June 5, 2017 FTB filed its Answer to the Second Amended Complaint.
September 18, 2017 The court set this case for trial, commencing March 26, 2018. The Settlement Conference is set for February 5, 2018.
December 8, 2017 Plaintiff’s Motion for Summary Judgment was filed, along with pleadings in support thereof. The Motion for Summary Judgment is scheduled to be heard on February 20, 2018.
January 2, 2018 A Protective Order was filed by Defendants protecting Plaintiff’s confidential tax information.
February 5, 2018 Settlement Conference was held.
February 14, 2018 FTB filed a Motion to Amend the Answer.
February 16, 2018 The Court issued a Tentative Ruling on Plaintiff's Motion for Summary Judgment, which if adopted would deny Plaintiff's Motion. Plaintiff requested a hearing on the motion and the Court scheduled the hearing to occur on February 20, 2018.
February 20, 2018 The Court heard oral arguments on the Motion for Summary Judgment. After the hearing, the Court denied Plaintiff's Motion for Summary Judgment.
February 27, 2018 Plaintiff's Opposition to Defendant's Motion for Leave to Amend the Answer was filed.
March 5, 2018 Defendants filed a Reply in Support of Defendants' Motion for Leave to Amend the Answer.
March 5, 2018 Defendants filed Evidentiary Objections to Plaintiff's Opposition to Defendants' Motion for Leave to Amend the Answer.
March 14, 2018 The Minute Order was issued by the Court denying Defendants' Motion for Leave to Amend the Answer.
March 14, 2018 The Notice of Renewed Motion and Renewed Motion for Leave to Amend the Answer, with pleadings in support thereof were filed by Defendants.
March 15, 2018 An Ex Parte Application to Shorten Time for Consideration of Renewed Motion to Leave to Amend the Motion was filed by Defendants.
March 15, 2018 Plaintiff's Opposition to Defendants' Renewed Motion for Leave to Amend the Answer was filed.
March 15, 2018 Plaintiff's Opposition to Defendants' Ex Parte Application to Shorten Time for Consideration of the Renewed Motion for Leave to Amend the Answer was filed.
March 19, 2018 Defendants filed a new Notice of Renewed Motion and Motion for Leave to Amend the Answer with pleadings in support thereof.
March 21, 2018 Plaintiff's Trial Brief was filed.
March 22, 2018 The Court granted Defendants' Motion to Shorten Time for Consideration of Renewed Motion for Leave to Amend the Answer.
March 26, 2018 Defendants filed their Trial Brief.
March 26, 2018 A two day trial commenced and the matter was submitted for decision.
May 3, 2018 The Court issued a Notice of Decision in favor of FTB.
May 16, 2018 Defendant's filed a Proposed form of Judgment together with a Notice of Entry of Judgment.
May 21, 2018 Notice of Appeal was filed Plaintiff.
June 6, 2018 Plaintiff filed a Motion to Stay Enforcement of Judgment Pending Appeal and to Strike Court Costs or in the alternative Tax Costs.
June 11, 2018 FTB's Response to Plaintiff's Motion to Stay Enforcement of Judgment Pending Appeal and to Strike Court Costs or in the Alternative Tax Costs was filed, along with supporting documentation.
July 10, 2018 Appellant's Notice Designating Record on Appeal was filed.
August 10, 2018 Plaintiff's Motion to Stay Enforcement of Judgment Pending Appeal and to Strike/Tax Costs was heard and taken under submission.
August 14, 2018 The Court issued a Minute Order granting Plaintiff's Motion to Stay Enforcement of Judgment pending appeal in part and denied in part. The Court held that Defendants were the prevailing party. The Court rejected each of Plaintiff's contentions with the limited exception of the costs of Defendant's Exhibits.
August 21, 2018 Plaintiff's Notice of Motion and Motion for Reconsideration of Order Denying Motion to Stay Enforcement of Judgment Pending Appeal Pursuant to Stipulation and to Strike Court Costs or in the Alternative to Tax Costs was filed with pleadings in support thereof.
August 27, 2018 The Court rejected Plaintiff's Motion for Reconsideration as being incomplete.
September 7, 2018 Plaintiff refiled the Motion for Reconsideration along with pleadings in support thereof.
September 25, 2018 The Court denied the Plaintiff's Motion for Reconsideration.
November 26, 2018 The Appellant filed the Record on Appeal. The Appellant's Opening Brief is due to be filed on or before January 7, 2019.
January 7, 2019 Appellant's Opening Brief was filed.
January 15, 2019 Respondent's Application for Extension of Time to file a brief was granted. Respondent's Reply Brief is now due to be filed on April 8, 2019.
January 17, 2019 Appellant's Opposition to Respondents' Application for Extension of time to file brief was filed.
March 25, 2019 Respondents filed a Certificate of Interested Parties.
March 25, 2019 Respondents' Request for Judicial Notice was filed.
March 25, 2019 Respondents' Motion to Supplement the Record was filed.
April 3, 2019 The ruling on Respondents' Request for Judicial Notice was deferred.
April 12, 2019 Respondents' Opening Brief was filed
May 1, 2019 Appellant's Reply Brief was filed. The matter is now fully briefed, and the parties await the scheduling of Oral Argument.
May 14, 2019 Appellant's Motion to Strike Respondents' Brief was denied.
September 10, 2019 Court of Appeal sends oral argument waiver notice.
September 18, 2019 Appellant requests oral argument.
September 27, 2019 Court of Appeal schedules oral argument for December 17, 2019.
November 20, 2019 Appellant's supplemental reply brief was returned unfiled at the direction of the court.
December 30, 2019 Appellate court affirms trial court judgment in FTB's favor.
January 8, 2020 Appellant files petition for rehearing.
January 17, 2020 Appellate court enters order denying appellant's rehearing petition.
January 29, 2020 Appellate court sends letter to appellant returning untimely petition for rehearing.
February 5, 2020 Appellant files petition for review in California Supreme Court.
February 19, 2020 Respondents file letter informing California Supreme Court that they do not intend to file an answer to the petition for review unless one is requested by the Court.
March 25, 2020 Petition for Review.
April 15, 2020 Remittitur issued.
May 26, 2020 Petition for a writ of certiorari filed by Plaintiff in U.S. Supreme Court (Response due July 6, 2020).
June 11, 2020 Waiver of right of respondent California Contractors State License Board, et al. to respond filed
June 24, 2020 Distributed for Conference of September 29, 2020
October 5, 2020 Petition denied