Litigation roster

Note: The format of this page has changed. This roster is a list of selected litigation involving the Franchise Tax Board with a link to the Court's website for the case docket for ease of reference. It includes active cases and cases closed within the last 2 years. The roster is updated as needed.

Active cases

  1. Alan Steuer, in his capacity as co-trustee of the Syufy Trusts; and Stafford Smiley, in his capacity as co-trustees of the Syufy Trusts; and the Syufy Trusts v. Franchise Tax Board

    Filed
    11/06/18
    Courts
    San Francisco Superior Court Case № CGC-18-571122
    First Appellate District Case № A165659
    First Appellate District Case № A172726
    Taxpayer’s Counsel
    Edwin Antolin, Antolin Agarwal LLP
    FTB’s Counsel
    Heather Hoesterey
    Contact
    Renel Sapiandante
    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.
    Docket - San Francisco Superior Court CGC-18-571122
    Docket - California First Appellate District A165659
    Docket - California First Appellate District A172726

  2. Bahl Media, LLC v. Franchise Tax Board

    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
    Heather B. Hoesterey
    Contact
    Renel Sapiandante
    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
    Docket - San Francisco Superior Court CGC-16-554150

  3. Bentley Richards and Gina Cariste v. FTB

    Filed
    07/02/2026
    Court
    Los Angeles County Superior Court, Case No. 26STCV21243
    Taxpayer’s Counsel
    Micheal J. Cataldo
    FTB’s Counsel
    Brendan Porter
    FTB's contact
    Irina Krasavtseva
    Year
    2010
    Amount
    $12,079.00

    Issues:

    1. Whether the sale of the LLC created to hold 100% interest in a rental real property to Petitioner's partner, during a pending purchase and sale transactions related to the same real property with an unrelated purchaser, lacked economic substance and should be ignored for tax purposes
    Docket - Los Angeles County Superior Court 26STCV21243

  4. California Taxpayers Association v. FTB, et al.

    Filed
    August 21, 2024
    Court
    Fresno County Superior Court, Case № 24CECG03564
    Taxpayer’s Counsel
    Timothy A. Gustafson
    FTB’s Counsel
    Laura Robbins
    FTB’s Contact
    Renel Sapiandante
    Years
    2024
    Amount
    Approximately $1.00

    Issues:

    1. Whether §25128.9’s retroactivity violates the Plaintiff’s due process rights under the US Constitution and CA Constitution.
    2. Whether §25128.9 violates the separation of powers under the CA constitution.
    3. Whether §25128.9 violates the single subject rule under the CA Constitution.
    4. Whether §25128.9 violates the non-delegation doctrine under the CA Constitution.
    Docket - Fresno County Superior Court 24CECG03564

  5. Charles Harper v. Franchise Tax Board

    Filed
    August 16, 2021
    Court
    Los Angeles County Superior Court, Case № 21STCV30184
    Court of Appeal Second Appellate District, Case № B335789
    Taxpayer’s Counsel
    Denis W. Retoske
    FTB’s Counsel
    Anna Barsegyan
    Contact
    Scott DePeel
    Year
    2009
    Amount
    $546,764.04

    Issues:

    1. Whether the shares of stock in Sierra Monolithics, Inc. (SMI) sold in 2009 qualify as Qualified Small Business Stock (QSBS) and are allowed the $5,000,000 exclusion as reported on Schedule D?
    Docket - Los Angeles County Superior Court 21STCV30184
    Docket - Court of Appeal Second Appellate District B335789

  6. David Fillerup v. Franchise Tax Board

    Filed
    10/27/22
    Courts
    Sacramento County Superior Court, Case № 34-2022-00328966
    Third Appellate District Case № C099158
    Taxpayer’s Counsel
    David Fillerup (Pro Per)
    FTB’s Counsel
    Caroline Lam
    Contact
    Carissa Lynch
    Year
    2020, 2021
    Amount
    Approximately $0.00

    Issues:

    1. Whether Plaintiff is seeking declaratory relief on the application of estimate payments.
    2. Whether Plaintiff is asserting a violation of due process as to the application of the estimate payments.
    3. Whether Plaintiff is seeking an injunction requiring FTB to allocate the estimate payment to the year designated.
    Docket - Sacramento County Superior Court 34-2022-00328966
    Docket - California Third Appellate District C099158

  7. Eric Ruiz v. FTB

    Filed
    July 8, 2025
    Court
    Marin County Superior Court, Case № CV0006178
    Taxpayer’s Counsel
    Eric Ruiz (In Pro Per)
    FTB’s Counsel
    Rachel J. Yoo
    FTB’s Contact
    Scott DePeel
    Year
    2011, 2012
    Amount
    Approximately $56,630.01

    Issues:

    1. Whether taxpayer violated RTC section 18622 for failing to notify FTB of the IRS audit within 6 months of the final federal determination. [Because the taxpayer didn’t report the federal change to FTB within 6 months of the final federal determination, FTB had 4 years from the date the taxpayer or the IRS notified FTB of the audit pursuant to RTC 19060.]
    Docket - Marin County Superior Court CV0006178

  8. James H. Buss v. Franchise Tax Board and Does 1-20, Inclusive

    Filed
    04/17/24
    Court
    Orange County Superior Court, Case № 30-2024-01393827-CU-MC-CJC
    Taxpayer’s Counsel
    Todd Beebe
    FTB’s Counsel
    John Keith
    FTB’s Contact
    Renel Sapiandante
    Year
    2015, 2016
    Amount
    $195,941.00

    Issues:

    1. Whether the sale of the properties are capital losses.
    Docket - Orange County Superior Court 30-2024-01393827-CU-MC-CJC

  9. Janus Capital Group, Inc. & Subsidiaries v. Franchise Tax Board

    Filed
    November 22, 2023
    Court
    Los Angeles County Superior Court, Case № 23STCV28625
    Taxpayer’s Counsel
    Timothy S. Lee, Reed Smith, LLP
    FTB’s Counsel
    Laura Elise Robbins
    FTB’s Contact
    Renel Sapiandante
    Years
    2013, 2014, 2015, 2016
    Amount
    Approximately $3,247,248.00

    Issues:

    1. Whether plaintiff is entitled to a Declaratory Judgment declaring CCR Sec. 25137-14 invalid because FTB allegedly failed to comply with the Administrative Procedure Act when promulgating.
    2. Whether plaintiff is entitled to a Declaratory Judgment that CCR Sec. 25137 -14 became invalid after the enactment of Proposition 39 without further showing of distortion.
    3. Whether plaintiff is entitled to a tax refund for the 2013-2016 tax years in the amount of $3,247,248 plus interest because FTB’s reliance on the methodology prescribed by CCR 25137-14 in sourcing the plaintiff’s receipts for those tax years was allegedly improper.
    Docket - Los Angeles County Superior Court 23STCV28625

  10. Jeffrey Lobel, Conservator of the Financial Estate of Wanda L. Stroud v. Franchise Tax Board

    Filed
    October 31, 2025
    Court
    Los Angeles County Superior Court, Case No. 26STCV13353
    Taxpayer’s Counsel
    John D. Faucher
    FTB’s Counsel
    Donny Le
    FTB’s Contact
    David Hunter
    Years
    2012
    Amount
    Amount: $468,751.00

    Issues:

    1. Whether the late filing penalty for tax year 2012 should be abated due to reasonable cause.
    Docket - Ventura County Superior Court 2025CUMC046560
    Docket - Los Angeles County Superior Court 26STCV13353

  11. Kiewit Corporation v. Franchise Tax Board

    Filed
    February 1, 2024
    Courts
    San Francisco County Superior Court, Case № CGC-24-612060
    Court of Appeal First Appellate District, Case № A174486
    Taxpayer’s Counsel
    Amy L. Silverstein
    FTB’s Counsel
    Douglas Beteta
    FTB’s Contact
    Renel Sapiandante
    Years
    2015
    Amount
    Approximately $1,665,451.00

    Issues:

    1. Whether certain dividends were properly deductible pursuant to RTC § 24411(c).
    2. Whether the deductible dividends should be included in the denominator of the fraction used to determine the portion of Plaintiff’s total income that is taxable under RTC 25134.
    Docket - San Francisco Superior Court CGC-24-612060
    Docket - California First Appellate District A174486

  12. Moses S. Libitzky and Susan M. Libitzky v. FTB

    Filed
    February 25, 2025
    Courts
    Los Angeles Superior Court, Case № 25STCV05240
    Taxpayer’s Counsel
    S. Ross Kochenderfer, Jr.
    FTB’s Counsel
    Darren Shaffer
    Contact
    Mary Yee
    Year
    2011
    Amount
    Approx. $246,687.00

    Issue:

    1. Whether FTB correctly denied plaintiff’s claim for refund for the 2011 tax year.
    Docket - Los Angeles County Superior Court 25STCV05240

  13. National Taxpayers Union v. FTB, et al.

    Filed
    August 14, 2024
    Court
    Court of Appeal Third Appellate District, Case № C105642
    Taxpayer’s Counsel
    Nikki E. Dobay, Greenberg Traurig, LLP
    FTB’s Counsel
    Laura Robbins
    FTB’s Contact
    Renel Sapiandante
    Years
    2024
    Amount
    Approximately $1.00

    Issues:

    1. Whether §25128.9 is vague so as to violate the Plaintiff’s due process rights under the US Constitution.
    2. Whether §25128.9’s retroactivity violates the Plaintiff’s due process rights under the US Constitution and CA Constitution.
    Docket - Sacramento County Superior Court 24CV016118
    Docket - California Third Appellate District C105642

  14. Patricia Shadden v. FTB and DOES 1-50, Inclusive

    Filed
    January 30, 2025
    Court
    Los Angeles County Superior Court, Case № 25STCP00361
    Taxpayer’s Counsel
    Ryan Wu, Dakessian Law
    FTB’s Counsel
    John Keith
    FTB’s Contact
    Scott De Peel
    Year
    2024
    Amount
    Approximately $1.00

    Issues:

    1. Whether the Plaintiff has standing and/or capacity to bring a pre-payment judicial action for mandamus and declaratory relief under CCP Section 526a seeking to invalidate RTC section 25136.1?
    Docket - Los Angeles County Superior Court 25STCP00361

  15. Paul and Kathleen Thompson v. FTB

    Filed
    April 17, 2025
    Court
    Sacramento County Superior Court, Case № 25CV009296
    Taxpayer’s Counsel
    Betty J. Williams, Michael W. Pearson
    FTB’s Counsel
    Brendan Porter, Jarrad Wood
    Contact
    Renel Sapiandante
    Year
    2000, 2001, 2002, 2003
    Amount
    Approximately $795,317

    Issues:

    1. Whether the Notices of Proposed Assessment (NPAs) for the taxable years at issue were timely.
    2. Whether the structure implemented by appellant-husband, which involved the payment or accrual of employee leasing fees by an operating company, to an S corporation management company owned by an Employee Stock Ownership Plan (“ESOP”), and the deduction of such payments by the operating company, had sufficient business purpose and economic substance to be respected for tax purposes; if not, whether the income was properly allocable to the individual taxpayers or to the operating corporation that paid the management fees.
    3. Whether the NEST penalty as provided by R&TC section 19774 is applicable.
    4. Whether the IB penalty for a potentially abusive tax shelter as provided by R&TC section 19777 is applicable.
    5. Whether plaintiffs have established reasonable cause to abate the accuracy related penalty for the 2003 tax year.
    Docket - Sacramento County Superior Court 25CV009296

  16. Smithfield Packaged Meats Corp. v. Franchise Tax Board

    Filed
    October 27, 2021
    Court
    Los Angeles County Superior Court, Case № 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.
    Docket - Los Angeles County Superior Court 21STCV39637

  17. Sriram Ragunathan v. Franchise Tax Board

    Filed
    November 4, 2022
    Court
    Sacramento County Superior Court, Case № 34-2022-00329334
    Taxpayer’s Counsel
    Jerome Anthony Clay, Jr., Esq.
    FTB’s Counsel
    Michael Sapoznikow
    FTB’s Contact
    Scott DePeel
    Year
    2016
    Amount
    $12,755.50

    Issues:

    1. Whether Franchise Tax Board properly imposed the demand penalty.
    Docket - Sacramento County Superior Court 34-2022-00329334

  18. Steven J. McLaughlin v. Franchise Tax Board

    Filed
    March 5, 2026
    Court
    San Francisco County Superior Court, Case № CGC-26-634686
    Taxpayer’s Counsel
    Amy L. Silverstein
    FTB’s Counsel
    Doug Beteta, Brendan Porter
    Contact
    Scott DePeel, David Hunter
    Year
    2017, 2018
    Amount
    $3,673,525.00

    Issues:

    1. Whether the reduction of OSTC (Other State Tax Credit) allegedly claimed by plaintiff in 2017 and 2018 and the purported taxing of alleged “extraterritorial income” violated the dormant Commerce Clause and federal and state due process clauses.
    Docket - San Francisco County Superior Court CGC-26-634686

  19. Vision Service Plan, et al v. Franchise Tax Board, et al

    Filed
    May 7, 2026
    Court
    Los Angeles County Superior Court, Case № 26STCP01774
    Taxpayer’s Counsel
    Marty Dakessian Law, LTD
    FTB’s Counsel
    Doug Beteta, Caroline Lam
    Contact
    Irina Krasavtseva
    Year
    2012
    Amount
    $1,655,323.00

    Issues:

    1. Whether FTB accurately concluded that taxpayer’s out of state “Insurance Affiliates” were general corporations doing business in California subject to California corporate tax.
    2. Whether FTB accurately concluded that taxpayer’s “VSP Affiliates” (which include both “Insurance Affiliates” and “Non-Insurance” affiliates), must be in included in the taxpayer’s California combined report.
    3. Whether FTB accurately denied deductions under RTC Section 24405.
    Docket - Los Angeles County Superior Court 26STCP01774

  20. Wein Realty v. Franchise Tax Board

    Filed
    05/15/19
    Court
    San Francisco County Superior Court, Case № CGC-19-576007
    Taxpayer’s Counsel
    Amy L. Silverstein
    FTB’s Counsel
    Ryan Zick
    Contact
    Renel Sapiandante
    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.
    Docket - San Francisco Superior Court CGC-19-576007

  21. Worthington Oil & Gas Corp. v. OTA (FTB)

    Filed
    April 11, 2024
    Court
    Sacramento County Superior Court, Case № 24WM000066
    Taxpayer’s Counsel
    Lawrence W. Miles, Jr.
    FTB’s Counsel
    Douglas Beteta
    Contact
    Irina Krasavtseva
    Year
    2016
    Amount
    $230,632.00

    Issues:

    1. Whether OTA was correct in ruling that FTB’s tax assessments were consistent in the law when FTB deviated from the standard sales factor apportionment formula set forth in RTC §25134 and refused to apply Regulation §25137(c)(1)(C) to the sale of goodwill arising from the sale of two auto dealerships.
    Docket - Sacramento County Superior Court 24WM000066

  22. Wynnefield Brother International, LLC v. FTB

    Filed
    April 4, 2025
    Courts
    San Francisco Superior Court, Case № CGC-25-624073
    Court of Appeal First Appellate District, Case No. A174794
    Taxpayer’s Counsel
    Jeffrey M. Vesely
    FTB’s Counsel
    John Keith
    Contact
    Irina Krasavtseva
    Year
    2021
    Amount
    Approximately $1.00

    Issues:

    1. Whether Plaintiff is entitled to a declaratory relief issued by a superior court prior to exhausting the administrative process (i.e., prior to the FTB issuing a notice of proposed assessment, TP paying the potential assessment followed by a corresponding claim for a refund, which FTB potentially denies).
    2. If Plaintiff is entitled to a declaratory relief under the above procedural facts, whether FTB’s application of CCR 25137(c)(1)(A) to exclude proceeds from Plaintiff’s sale of its business from Plaintiff’s sales factor during the year of the sale is proper.
    Docket - San Francisco County Superior Court CGC-25-624073
    Docket - California First Appellate District A174794

  23. Xavier Garcia-Rojas, Sana Garcia-Rojas v. Franchise Tax Board

    Filed
    May 17, 2023
    Courts
    San Francisco County Superior Court, Case № CGC-23-606654
    First Appellate District Case № A172054
    Taxpayer’s Counsel
    Bradley R. Marsh
    FTB’s Counsel
    Laura Robbins
    FTB’s Contact
    Renel Sapiandante
    Years
    2018, 2019, 2020
    Amount
    $40,324.81

    Issues:

    1. Whether the taxpayer who lives in Texas must report CA source income if the taxpayer performs services for a CA based corporation as an independent contractor.
    Docket - San Francisco Superior Court CGC-23-606654
    Docket - California First Appellate District A172054

Recently closed cases

  1. Ahmad Skouti and Falen M. Kour v. Franchise Tax Board

    Filed
    5/15/2020
    Court
    Third Appellate District, Case № C100135
    Taxpayer’s Counsel
    Matthew Curtis Maler
    FTB’s Counsel
    Jennifer T. Henderson
    Contact
    Scott DePeel
    Year
    2007
    Amount
    $3,260,166.00

    Issue:

    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 Plaintiffs.
    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 October 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.
    December 8, 2021 Civil Settlement Conference scheduled for February 21, 2023 at 9:30 a.m., no forms have been generated.
    December 8, 2021 Civil Trial Assignment – Long Cause scheduled for March 28, 2023 at 8:30 a.m., the Notice of Hearing has been generated.
    August 1, 2022 Case Management Statement filed by Plaintiff.
    August 2, 2022 Proof of Electronic Service filed by Plaintiff.
    August 15, 2022 Minute Order (Case Management Conference) filed by Clerk.
    August 17, 2022 Notice of Continuance filed by FTB.
    October 10, 2022 Case reassigned to Department 43 effective October 10, 2022
    October 24, 2022 Substitution of Attorney filed by Plaintiffs.
    November 2, 2022 Stipulation and Proposed Order – Other (To Continue Trial) submitted by Plaintiffs and rejected on November 2, 2022.
    November 9, 2022 Ex Parte Application – Other (For Order to Continue Trial) filed by FTB.
    November 9, 2022 Proposed Order (On Ex Parte Application) filed by FTB.
    November 10, 2022 Order Determining Disposition of Ex Parte Application filed.
    November 10, 2022 Civil Settlement Conference - Civil Settlement Conference rescheduled to 05/08/2024 at 09:30:00 AM in Department 59 at Gordon D Schaber Courthouse. No Forms have been generated.
    November 10, 2022 Civil Trial Assignment - Long Cause - Civil Trial Assignment scheduled for 06/11/2024 at 08:30:00 AM in Department 47 at Gordon D Schaber Courthouse and the Notice of Hearing has been generated.
    November 14, 2022 Notice of Entry of Order filed by FTB.
    March 22, 2023 Motion for Summary Judgment filed by Plaintiffs.
    March 22, 2023 Request - Judicial Notice Filed by Plaintiffs
    March 22, 2023 Memorandum of Points and Authorities filed by Plaintiffs
    March 22, 2023 Statement - Other (Separate Statement of Undispued Material Facts) filed by Plaintiffs
    March 22, 2023 Statement – Other (Statement of Evidence cited In Support of Motion for Summary Judgment) filed by Plaintiffs.
    March 23, 2023 Motion for Summary Judgment filed by FTB.
    March 23, 2023 Memorandum of Points and Authorities (ISO MSJ) filed by FTB.
    March 23, 2023 Declaration – Other (of Jennifer T. Henderson ISO MSJ) filed by FTB.
    March 23, 2023 Statement of Undisputed Facts (ISO MSJ) filed by FTB.
    March 23, 2023 Request - Judicial Notice (ISO MSJ) filed by FTB.
    March 23, 2023 Exhibit List (Index of Exhibits ISO MSJ) filed by FTB.
    March 24, 2023 Motion for Summary Judgment and/or Adjudication – Civil Law and Motion – MSA/MSJ/SLAPP scheduled for June 8, 2023 at 9:00 a.m. in Department 54.
    May 25, 2023 Letter to Continue MSJ’s from June 8, 2023 to September 19, 2023, filed by Clerk.
    June 7, 2023 Tentative Ruling (Motion for Summary Judgment and/or Adjudication - Civil Law and Motion - MSA/MSJ/SLAPP).
    June 8, 2023 Minute Order (Motion for Summary Judgment and/or Adjudication – Civil Law and Motion – MSA/MSJ/SLAPP).
    June 8, 2023 Motion for Summary Judgment and/or Adjudication - Civil Law and Motion - MSA/MSJ/SLAPP scheduled for 06/08/2023 at 09:00 AM in Hall of Justice at Department 54 Not Held - Continued - Party’s Motion was rescheduled to 09/19/2023 09:00 AM.
    June 8, 2023 Hearing on Motion for Summary Judgment scheduled for 09/19/2023 at 09:00 AM in Hall of Justice at Department 54.
    September 1, 2023 Memorandum of Points & Authorities in Opposition to Motion for Summary Judgment filed by Plaintiffs.
    September 1, 2023 Separate Statement of Undisputed and Disputed Material Facts in Opposition to Motion for Summary Judgment filed by Plaintiffs.
    September 1, 2023 Statement of Evidence Cited in Opposition to Motion for Summary Judgment filed by Plaintiffs.
    September 5, 2023 Memorandum in Opposition to Plaintiffs’ Motion for Summary Judgment or Adjudication filed by FTB.
    September 5, 2023 Separate Statement in Opposition to Plaintiffs’ Motion for Summary Judgment or Adjudication filed by FTB.
    September 5, 2023 Objection to Plaintiffs’ Evidence in Support of Motion for Summary Judgment or Adjudication filed by FTB.
    September 5, 2023 Proposed Order on Written Objections to Plaintiffs’ Evidence filed by FTB.
    September 13, 2023 Reply Brief in Support of Motion for Summary Judgment filed by Plaintiffs.
    September 13, 2023 Response to Separate Statement of Undisputed and Additional Disputed Material of Facts filed by Plaintiffs.
    September 14, 2023 Reply to Opposition to Motion for Summary Judgment filed by FTB.
    September 14, 2023 Response to Plaintiff’s Additional Undisputed Material Facts in Opposition to Motion for Summary Judgment filed by FTB.
    September 14, 2023 Objection to Evidence Submitted in Opposition to Motion for Summary Judgment filed by FTB.
    September 14, 2023 Proposed Order on Written Objections to Evidence filed by FTB.
    September 18, 2023 Tentative Ruling (Motion for Summary Judgment) filed.
    September 19, 2023 Minute Order (Hearing on Motion for Summary Judgment) filed.
    September 19, 2023 Hearing on Motion for Summary Judgment scheduled for September 19, 2023 at 9:00 a.m. in Department 54 not held – Continued – Court’s Motion was rescheduled to October 3, 2023 at 9:00 a.m. in Department 54.
    September 19, 2023 Hearing on Motion for Summary Judgment scheduled for October 3, 2023 at 9:00 a.m. in Department 54.
    October 2, 2023 Tentative Ruling (Motion for Summary Judgment) filed.
    October 3, 2023 Hearing on Motion for Summary Judgment scheduled for October 3, 2023 at 9:00 a.m. – Motion Granted.
    October 3, 2023 Minute Order (Hearing on Motion for Summary Judgment) filed.
    October 17, 2023 Declaration of Service by Email & U.S. Mail filed by FTB.
    October 20, 2023 Proposed Order Granting Motion for Summary Judgment filed by FTB.
    October 20, 2023 Proposed Judgment filed by FTB
    October 24, 2023 Notice of Entry of Judgment/Dismissal/Other Order filed by FTB.
    December 14, 2023 Substitution of Attorney – Matthew Curtis Maler.
    December 15, 2023 Notice of Appeal filed by Appellants.
    December 15, 2023 Notice of Filing Notice of Appeal, filed by Clerk.
    February 2, 2024 Appellants’ Notice Designating Record on Appeal filed.
    February 5, 2024 Third District Court of Appeal Order not selected.
    March 26, 2024 Notice of Change of Handling Attorney filed by FTB.
    April 30, 2024 Civil Settlement Conference scheduled for May 8, 2024 at 9:30 a.m. in Department 59 Not Held – Vacated by Court on October 24, 2023.
    May 22, 2024 Civil Trial Assignment – Long Cause – Civil Trial Assignment scheduled for 6/11/2024 at 8:30 a.m. in Department 47 – Not Held – Vacated by Court on 5/22/2024.
    January 21, 2025 Case reassigned to Hall of Justice in Department 54 – Honorable Christopher E. Krueger. Reason: Other
    May 7, 2025 Remittitur issued, filed by Clerk, Disposition type: Affirmed.
    May 16, 2025 Memorandum of Costs (Summary) filed by FTB, service date: May 16, 2025.

    California Third Appellate District

    Date Status
    December 19, 2023 Notice of Appeal lodged/received. Filed in the Trial Court on December 15, 2023.
    December 27, 2023 Filing Fee paid by Appellants. Receipt Number R326455.
    December 28, 2023 Letter to Counsel advising of due date of Civil Case Information Statement and Appellants’ Mediation Statement due on January 12, 2024.
    December 28, 2023 Respondent notified regarding CAMS – Due 10 days after the filing of Appellants’ Mediation Statement.
    January 11, 2024 Civil Case Information Statement filed by Appellants.
    January 11, 2024 Appellants’ Mediation Statement filed, Respondent’s Mediation Statement is due January 22, 2024.
    January 17, 2024 Respondent’s Mediation Statement filed.
    February 1, 2024 Case ordered not eligible for mediation.
    February 8, 2024 Appellants’ Notice Designating Record on Appeal filed in Trial Court on February 2, 2024. Designating an Appendix under Rule 8.124 only.
    March 22, 2024 Stipulation of Extension of Time filed for Appellants’ Appendix and Opening Brief, due on May 13, 2024.
    March 22, 2024 Letter filed from Appellants’ Counsel adding Attorney Maler as Counsel.
    March 26, 2024 Notice of Change of Assigned Counsel from Respondent’s Counsel adding Attorney Freeman.
    May 9, 2024 Appellants’ Appendix filed – 4 Volumes (1189 Pages).
    May 9, 2024 Appellants’ Opening Brief filed.
    May 10, 2024 Letter sent to Respondent. Appellants’ Appendix and Opening Brief filed. Respondent’s Brief is due 6/10/2024.
    May 20, 2024 Stipulation of Extension of Time filed. Respondent’s Brief is now due 8/9/2024.
    July 23, 2024 Respondent requested Extension of Time to file Brief to 09/23/24.
    August 1, 2024 Respondent’s Request for Extension of Time to file Brief is granted. The Respondent’s Brief is to be served and filed by September 23, 2024. The Court does not contemplate granting any further Extensions of Time for filing the Respondent’s Brief absent an exceptional showing of good cause.
    September 23, 2024 Respondent’s brief – FTB attorney: Lauren Elizabeth Freeman with certificate of interested entities and persons.
    October 2, 2024 Appellant’s Reply Brief due on 11/12/2024.
    November 8, 2024 Appellant’s Reply Brief filed.
    November 8, 2024 Case fully briefed.
    December 2, 2024 Case briefed and on assignment panel.
    January 15, 2025 Oral Argument Waiver Notice sent. Requests due 1/27/2025.
    January 31, 2025 Deemed submitted.
    February 11, 2025 Opinion filed, the Judgment is affirmed, the Parties shall bear their own costs on Appeal. Cal. Rules of Court, Rule 8.278(a)(5).
    March 21, 2025 Appellant’s’ service copy of Petition for review received.
    April 23, 2025 The Petition for review was denied in Supreme Court.
    May 7, 2025 Remittitur issued, Parties shall bear their own costs on Appeal.
    May 7, 2025 Case complete.

  2. American Catalog Mailers Association v. Franchise Tax Board

    Filed
    August 19, 2022
    Court
    San Francisco County Superior Court,
    Case No.
    CGC-22-601363
    Taxpayer’s Counsel
    Richard Pachter
    FTB’s Counsel
    Laura E. Robbins
    FTB’s contact: 
    Mary Yee
    Years
    2021
    Amount
    Approximately $0.00

    Issues:

    1. Whether plaintiff is entitled to a Declaratory Judgment declaring Technical Advice Memorandum (TAM) 2022-01 and Publication FTB 1050 as invalid because they allegedly directly contradict Public Law 86-272.
    2. Whether plaintiff is entitled to a Declaratory Judgment that TAM 2022-01 and Publication FTB 1050 are improper because they allegedly are underground regulations.
    3. Whether plaintiff’s due process rights were violated based on the retroactive application of TAM 2022-01 and Publication 1050 for periods prior to the publication of the documents.

    Status:

    Date Status
    August 19, 2022 Civil Complaint filed.
    August 19, 2022 Civil Case Cover Sheet filed.
    August 19, 2022 Summons issued and filed.
    August 23, 2022 Notice of Case Management Conference and Assignment of Judge for All Purposes filed. CMC scheduled for November 9, 2022 at 3:30 p.m.
    August 25, 2022 Motion to Admit Counsel Pro Hac Vice/Verified Application for Pro Hac Vice Admission of Martin I. Eisenstein, filed by Plaintiff. Hearing set for September 19, 2022 at 9:30 a.m. in Department 302.
    August 25, 2022 Motion to Admit Counsel Pro Hac Vice/Verified Application for Pro Hac Vice Admission of George S. Isaacson filed by Plaintiff. Hearing set for September 19, 2022 at 9:30 a.m. in Department 302.
    August 25, 2022 Notice of Hearing on Applications for Pro Hac Vice Admission of George S. Isaacson, Martin I. Eisenstein and Nathaniel A. Bessey filed by Plaintiff.
    September 12, 2022 Summons on Complaint, Proof of Service Only, filed by Plaintiff, served August 25, 2022, Personal Service as to FTB.
    September 19, 2022 Mini Minutes for September 19, 2022 at 9:30 a.m. filed.
    September 19, 2022 Order Granting Application to Appear as Counsel Pro Hac Vice for Attorney Nathaniel A. Bessey filed by Counsel for Plaintiff.
    September 19, 2022 Order Granting Application to Appear as Counsel Pro Hac Vice for Attorney George S. Issacson filed by Counsel for Plaintiff.
    September 19, 2022 Order Granting Application to Appear as Counsel Pro Hac Vice for Attorney Martin I. Eisentein filed by Counsel for Plaintiff.
    September 19, 2022 Law and Motion 302, Plaintiff’s Motion to Admit Counsel Pro Hac Vice. George Isaacson’s Unopposed Pro Hac Vice Application is Granted. Order signed.
    September 19, 2022 Law and Motion 302, Plaintiff’s Motion to Admit Counsel Pro Hac Vice. Nathaniel Bessey’s Unopposed Pro Hac Vice Application is Granted. Order signed.
    September 19, 2022 Law and Motion 302, Plaintiff’s Motion to Admit Counsel Pro Hac Vice. Martin Eisenstein’s Unopposed Pro Hac Vice Application is Granted. Order signed.
    September 20, 2022 Notice of Entry of Order/Notice of Ruling filed by Plaintiff.
    October 10, 2022 Demurrer to Complaint/Notice of Demurrer filed by FTB. Hearing is set for November 17, 2022 at 9:30 a.m. in Department 302.
    October 10, 2022 Memorandum of Points and Authorities in Support of Demurrer filed by FTB.
    November 3, 2022 Opposition to Defendant’s Demurrer to Complaint filed by Plaintiff.
    November 9, 2022 Reply in Support of Demurrer filed by FTB.
    November 17, 2022 Mini Minutes for November 17, 2022 at 9:30 a.m. in Department 302 filed.
    November 17, 2022 Law and Motion 302, FTB’s Demurrer to Complaint is taken under submission. Order overruling Demurrer is signed after hearing.
    November 17, 2022 Order overruling Demurrer is filed.
    November 28, 2022 Answer to Complaint filed by FTB.
    December 16, 2022 Case Management Statement filed by FTB, estimated time for Trial 3 days.
    December 20, 2022 Case Management Statement filed by Plaintiff, estimated time for Trial 1 day.
    December 28, 2022 Notice of Time and Place of Trial, Court Trial set for October 2, 2023, at 9:30 a.m. in Department 206. Case Management Conference on January 18, 2023, is off calendar. Notice sent by Court.
    February 16, 2023 Order Denying Petition for Writ of Mandate A166954, Division 5 filed.
    April 13, 2023 Motion for Summary Judgment, Proof of Service, filed by Plaintiff. Hearing set for July 3, 2023 at 9:30 a.m. in Department 302.
    April 13, 2023 Memorandum of Points and Authorities in Support of Motion for Summary Judgment filed by Plaintiff.
    April 13, 2023 Separate Statement of Facts in Support of Plaintiff’s Motion for Summary Judgment filed by Plaintiff.
    April 13, 2023 Declaration of Paul Miller filed by Plaintiff.
    April 13, 2023 Declaration of Ronald Solomon filed by Plaintiff.
    April 13, 2023 Request for Judicial Notice in Support of Its Motion for Summary Judgment filed by Plaintiff.
    May 11, 2023 Filing Fee for Stipulation and Proposed Protective Order filed by Plaintiff.
    May 23, 2023 Notice of Appearance of Counsel filed by FTB.
    May 23, 2023 Notice of Motion and Motion to Compel Production of Documents filed by FTB. Hearing is set for June 20, 2023 at 9:00 a.m. in Department 302.
    May 23, 2023 Memorandum of Points and Authorities in Support of Motion to Compel Production of Documents filed by FTB.
    May 23, 2023 Declaration of Kara Siegel filed by FTB.
    May 23, 2023 Separate Statement in Support of Motion to Compel Production of Documents filed by FTB.
    May 23, 2023 Proof of Service by Electronic Mail filed by FTB.
    May 23, 2023 Notice of Motion and Motion to Compel Further Responses to Interrogatories filed by FTB. Hearing is set for June 20, 2023 at 9:00 a.m. in Department 302.
    May 23, 2023 Memorandum of Points and Authorities in Support of Motion to Compel Further Responses to Interrogatories filed by FTB.
    May 23, 2023 Declaration of Kara Siegel filed by FTB.
    May 23, 2023 Separate Statement in Support of Motion to Compel Further Responses to Interrogatories filed by FTB.
    May 23, 2023 Proof of Service by Electronic Mail filed by FTB.
    May 23, 2023 Ex Parte Application for Order to Continue Trial Date and All Related Dates; Memorandum of Points and Authorities filed by FTB.
    May 23, 2023 Declaration of Kara Siegel filed by FTB.
    May 23, 2023 Declaration of Laurie McElhatton in Support of Ex Parte Application for Trial Continuance filed by FTB.
    May 23, 2023 Proof of Service by Electronic Mail filed by FTB.
    May 30, 2023 Ex Parte Application for Order to Continue Trial Date and All Related Dates; Memorandum of Points and Authorities filed by FTB.
    May 30, 2023 Declaration of Kara Siegel filed by FTB.
    May 30, 2023 Declaration of Laurie McElhatton in Support of Ex Parte Application for Trial Continuance filed by FTB.
    May 30, 2023 Proof of Service by Electronic Mail filed by FTB.
    June 2, 2023 Stipulation to Continue Trial Date and All Related Dates filed by FTB.
    June 5, 2023 Response in Opposition to FTB’s Motion to Compel Production of Documents filed by Plaintiff.
    June 5, 2023 Separate Statement in Support of Opposition to FTB’s Motion to Compel Production of Documents filed by Plaintiff.
    June 5, 2023 Declaration of Paul Miller filed by Plaintiff.
    June 5, 2023 Declaration of David Swetineam-Burland filed by Plaintiff.
    June 5, 2023 Proof of Service for Response to Opposition to FTB’s Motion to Compel Production of Documents filed by Plaintiff.
    June 5, 2023 Opposition Response in Opposition to FTB’s Motion to Compel Further Responses to Interrogatories filed by Plaintiff.
    June 5, 2023 Separate Statement in Support of Opposition to FTB’s Motion to Compel Further Responses to Interrogatories filed by Plaintiff.
    June 5, 2023 Declaration of Paul Miller filed by Plaintiff.
    June 5, 2023 Declaration of David Swetineam-Burland filed by Plaintiff.
    June 5, 2023 Proof of Service for Response in Opposition to FTB’s Motion to Compel Further Responses to Interrogatories filed by Plaintiff.
    June 7, 2023 Law and Motion, Dept. 302, Plaintiff’s Motion for Summary Judgment is continued from July 3, 2023 to August 1, 2023 at 9:30 AM per the Agreement of the Parties per email dated June 7, 2023.
    June 8, 2023 Order to Continue Trial Date filed.
    June 8, 2023 Master Court Trial Calendar set for October 2, 2023 continued to Master Calendar Court on October 23, 2023 at 9:30 AM in 206 per Ex Parte Order filed June 8, 2023.
    June 9, 2023 Reply in Further Support of Its Motion to Compel Production of Documents filed by FTB.
    June 9, 2023 Reply Declaration of Kara Siegel filed by FTB.
    June 9, 2023 Proof of Service by Electronic Mail filed by FTB.
    June 9, 2023 Reply in Further Support of Its Motion to Compel Further Responses to Interrogatories filed by FTB.
    June 9, 2023 Reply Declaration of Kara Siegel filed by FTB.
    June 9, 2023 Proof of Service by Electronic Mail filed by FTB.
    June 9, 2023 Reply in Further Support of Its Motion to Compel Further Responses to Interrogatories filed by FTB.
    June 9, 2023 Reply Declaration of Kara Siegel filed by FTB.
    June 9, 2023 Proof of Service by Electronic Mail filed by FTB.
    June 20, 2023 Mini Minutes for June 20, 2023 9:00 a.m.
    June 20, 2023 Discovery Department 302, as to June 20, 2023 Hearing Regarding Notice of Motion and Motion to Compel Production of Documents Submitted on June 20, 2023 by Judge Pro Tem Robert Kane. Appearances by both Attorneys.
    June 20, 2023 Discovery Department 302, as to June 20, 2023 Hearing Regarding Motion to Compel Further Responses to Interrogatories Submitted on June 20, 2023 by Judge Pro Tem Robert Kane. Appearances by both Attorneys.
    June 20, 2023 Stipulation to Allow the Matter to be Decided by a Judge Pro Tem filed by Plaintiff and FTB.
    June 30, 2023 Discovery Department 302, previously submitted on June 20, 2023, the Court now denies Defendant’s Motion to Compel Production of Documents 11, 12, and 13. (See signed Order for complete ruling).
    June 30, 2023 Discovery Department 302, previously submitted on June 20, 2023, the Court now denies Defendant’s Motion to Compel Further Responses to Interrogatories as to Special Interrogatories 9, 12, and 13. (See signed Order for complete ruling).
    June 30, 2023 Order on Defendant’s Motion to Compel Plaintiff to provide further Responses to Certain Requests for Production.
    June 30, 2023 Order on Defendant’s Motion to Compel Plaintiff to provide Further Responses to Special Interrogatories.
    July 13, 2023 Conditionally Sealed – FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    July 13, 2023 (Redacted) FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    July 13, 2023 Conditionally Sealed – FTB’s Response to Plaintiff’s Separate Statement of Undisputed Material Facts filed by FTB.
    July 13, 2023 Conditionally Sealed – Declaration of Kara Siegel in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    July 13, 2023 (Redacted) FTB’s Response to Plaintiff’s Separate Statement of Undisputed Material Facts filed by FTB.
    July 13, 2023 Objections to Plaintiff’s Evidence in Support of Motion for Summary Judgment filed by FTB.
    July 13, 2023 Exhibit List filed by FTB.
    July 13, 2023 Declaration of Laurie McElhatton in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    July 13, 2023 Declaration of Alfredo Ramirez in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    July 13, 2023 Declaration of Jozel Brunett in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    July 13, 2023 Declaration of Jolene Kane in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    July 13, 2023 Proof of Service for Opposition to Plaintiff’s Motion for Summary Judgment, Etc. filed by FTB.
    July 24, 2023 Order Designating Case Complex and Assigning it to Judge Schulman in Department 304 for all purposes.
    July 31, 2023 Notice Sent to Attorney Nathaniel A. Bessey to pay Pro Hac Vice Renewal Fee by 9/27/2023.
    July 31, 2023 Notice Sent to Attorney George S. Issacson to pay Pro Hac Vice Renewal Fee by 9/27/2023.
    July 31, 2023 Notice Sent to Attorney Martin I. Eisentein to pay Pro Hac Vice Renewal Fee by 9/27/2023.
    August 1, 2023 Mini Minutes for August 1, 2023, 9:30 a.m. in Department 302.
    August 1, 2023 Law and Motion courtroom 302, Plaintiff’s Motion for Summary Judgment off calendar. The Court designates this case as complex and it is assigned to Judge Schulman in Department 304 for all purposes. Please contact his Clerk at 415-551-3729 to reschedule the Motion and other future hearings, if any. The Court will issue a formal Order. Judge Richard B. Ulmer, Clerk W. Trupek; not reported.
    August 3, 2023 Reply Memorandum in Support of Its Motion for Summary Judgment filed by Plaintiff.
    August 3, 2023 Responses to FTB’s Evidentiary Objections filed by Plaintiff.
    August 3, 2023 Second Ronald Solomon Declaration filed by Plaintiff.
    August 3, 2023 Reply to FTB’s Response to Plaintiff’s Separate Statement of Undisputed Material Facts – Unredacted, Sealed per Order filed August 17, 2023, filed by Plaintiff.
    August 3, 2023 Reply to FTB’s Response to Plaintiff’s Separate Statement of Undisputed Material Facts – Redacted, filed by Plaintiff.
    August 3, 2023 Declaration of Member of Plaintiff – Unredacted, Sealed per Order filed August 17, 2023, filed by Plaintiff.
    August 3, 2023 Declaration of Member of Plaintiff – Redacted, filed by Plaintiff.
    August 3, 2023 Proof of Service for Reply in Support of Its Motion for Summary Judgment Second Ronald Solomon Declaration, etc. filed by Plaintiff.
    August 3, 2023 Notice of Motion and Unopposed Motion to Seal with Incorporated Memorandum of Points and Authorities filed by Plaintiff. Hearing set for August 17, 2023 at 9:00 a.m. in Department 304.
    August 3, 2023 Joint Stipulation of Plaintiff and FTB’s Redacted Version filed by Plaintiff.
    August 3, 2023 Joint Stipulation of Plaintiff and FTB’s Unredacted Version (Conditionally Sealed) filed by Plaintiff.
    August 14, 2023 Pro Hac Vice Renewal Fee paid for Attorney Nathaniel A. Bessey.
    August 17, 2023 Minutes for August 17, 2023 9:00 a.m. hearing filed.
    August 17, 2023 Complex Litigation – Plaintiff’s Motion for Summary Judgment argued, and the Court takes the matter under submission. Judge Ethan P. Schulman, Clerk E. Larnauti, Reporter Tamara Willat, CSR 4609.
    August 17, 2023 Complex Litigation – Plaintiff’s Unopposed Motion to Seal, Counsel submit on the Court’s tentative ruling. The Court grants the Motion and will sign the Proposed Order. Judge Ethan P. Schulman, Clerk E. Larnauti, Reporter Tamara Willat, CSR 4609.
    August 17, 2023 Order Granting Plaintiff’s Unopposed Motion to Seal filed.
    August 24, 2023 Plaintiff’s Motion for Summary Judgment taken under submission on August 17, 2023 is denied. See Order filed this date – Judge Ethan P. Schulman.
    August 24, 2023 Order on Plaintiff’s Motion for Summary Judgment filed.
    September 1, 2023 Notice of Withdrawal of Appearance of George S. Isaacson filed by Plaintiff.
    September 6, 2023 Master Court Trial Calendar set for October 23, 2023 is vacated per Order Vacating Trial Date and Setting Case Management Conference.
    September 6, 2023 Order Vacating Trial Date and Setting Case Management Conference filed.
    September 7, 2023 Added to Calendar for Case Management Conference Hearing set for October 26, 2023 at 9:00 a.m. in Department 304.
    September 18, 2023 Pro Hac Vice Renewal Fee paid for Attorney Martin I. Eisentein.
    September 27, 2023 Complex Litigation Case Management Conference set for October 26, 2023 in Department 304 is advanced to October 5, 2023 at 1:30 p.m. in Department 304 by agreement of the Parties.
    September 29, 2023 Joint Case Management Statement filed by FTB.
    September 29, 2023 Declaration of Alfredo Ramirez filed by FTB.
    September 29, 2023 Proof of Service filed by FTB.
    October 2, 2023 September 27, 2023 Pro Hac Vice Status Calendar as to Attorney Nathaniel A. Bessey – Off Calendar, Renewal Fees paid on August 14, 2023.
    October 2, 2023 September 27, 2023 Pro Hac Vice Status Calendar as to Attorney George S. Issacson – Off Calendar, no Parties found for Attorney.
    October 2, 2023 September 27, 2023 Pro Hac Vice Status Calendar as to Attorney Martin I. Eisentein, off Calendar, Renewal Fees paid on September 18, 2023.
    October 4, 2023 Declaration of David Swetnam-Burland filed by Plaintiff.
    October 4, 2023 Declaration of Laurie McElhatton in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by Defendant.
    October 4, 2023 Declaration of Alfredo Ramirez in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by Defendant.
    October 4, 2023 Declaration of Paul Miller filed by Plaintiff.
    October 4, 2023 Second Declaration of Paul Miller filed by Plaintiff.
    October 4, 2023 Declaration of Ronald Solomon filed by Plaintiff.
    October 4, 2023 Second Declaration of Ronald Solomon filed by Plaintiff.
    October 4, 2023 Third Declaration of Ronald Solomon filed by Plaintiff.
    October 5, 2023 Minutes for October 5, 2023 at 1:30 p.m. filed.
    October 5, 2023 Complex Litigation Case Management Conference held on October 5, 2023 in Department 304. The Court and Counsel Confer Re: the Case Status. A further Case Management Conference is not scheduled. The previously reserved Hearing of Motion for Summary Adjudication remains on Calendar for December 14, 2023 at 9:00 a.m.
    October 20, 2023 Order following Informal Discovery Conference filed.
    November 30, 2023 Opposition to Plaintiff’s Motion for Summary Adjudication on Count Two of Its Complaint filed by FTB.
    November 30, 2023 Response to Plaintiff’s Separate Statement of Undisputed Material Facts filed by FTB.
    November 30, 2023 Objections to Evidence filed by FTB.
    November 30, 2023 Index of Exhibits filed by FTB.
    November 30, 2023 Declaration of Kara Siegel (Redacted – Public Version) filed by FTB.
    November 30, 2023 Declaration of Kara Siegel (Conditionally Sealed) filed by FTB.
    November 30, 2023 Declaration of Aretina Wallace in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Adjudication on Count Two of Its Complaint filed by FTB.
    November 30, 2023 Declaration of Jolene Kane in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Adjudication on Count Two if Its Complaint (Public Redacted) filed by FTB.
    November 30, 2023 Declaration of Jolene Kane in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Adjudication on Count Two if Its Complaint (Unredacted) (Conditionally Sealed) filed by FTB.
    November 30, 2023 Proof of Service by Electronic Mail filed by FTB.
    December 4, 2023 Declaration of Laurie McElhatton in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    December 4, 2023 Declaration of Alfredo Ramirez in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    December 4, 2023 Declaration of Jozel Brunett in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    December 4, 2023 Declaration of Jolene Kane in Support of FTB’s Opposition to Plaintiff’s Motion for Summary Judgment filed by FTB.
    December 7, 2023 Reply in Support of its Motion For Summary Adjudication on Count Two filed by Plaintiff.
    December 7, 2023 Reply to FTB’s Response to Plaintiff’s Separate Statement of Undisputed Material Facts filed by Plaintiff.
    December 7, 2023 Responses to FTB’s Evidentiary Objections filed by Plaintiff.
    December 7, 2023 Proof of Service by Electronic Mail filed by Plaintiff.
    December 13, 2023 Order Granting Plaintiff’s Motion for Summary Adjudication filed.
    December 13, 2023 Not Reported. Complex Litigation Hearing of Motion for Summary Adjudication on Count Two of its Complaint set for December 14, 2023 in Department 304 is taken off Calendar per Court Order Granting Plaintiff’s Motion for Summary Adjudication, filed December 13, 2023.
    December 18, 2023 The Court ordered the following Judgment entered: Judgment by Court.
    December 18, 2023 Notice of Entry of Judgment filed.
    December 18, 2023 Proof of Service for Notice of Entry of Judgment filed by Plaintiff.
    December 27, 2023 Proof of Service by Electronic Mail filed by FTB.
    December 29, 2023 Notice of Motion and Motion to Vacate and Modify Judgment; Memorandum of Points and Authorities in Support Thereof filed by FTB. Hearing set for February 14, 2024 at 9:00 a.m. in Department 304.
    December 29, 2023 Declaration of Kara Siegel in Support of Motion to Vacate and Modify Judgment filed by FTB.
    December 29, 2023 Proof of Service by Electronic Mail filed by FTB.
    January 11, 2024 Notice of Motion and Motion to Strike and Tax Memorandum of Costs, Memorandum of Points and Authorities filed by FTB. Hearing is set for February 14, 2024 at 9:00 a.m. in Department 304.
    January 11, 2024 Declaration of Kara Siegel in Support of Motion to Strike and Tax Memorandum of Costs filed by FTB.
    January 11, 2024 Proof of Service by Electronic Mail filed by FTB.
    January 19, 2024 Opposition to FTB’s Motion to Strike and Tax Memorandum of Costs filed by Plaintiff.
    January 19, 2024 Proof of Service filed by Plaintiff.
    January 19, 2024 Opposition to FTB’s Motion to Vacate and Modify Judgment filed by Plaintiff.
    January 19, 2024 Proof of Service by Electronic Mail filed by Plaintiff.
    January 19, 2024 Notice of Motion and Motion for Attorney Fees filed by Plaintiff. Hearing is set for February 14, 2024 at 9:00 a.m. in Department 304.
    January 19, 2024 Memorandum of Points and Authorities in Support of Its Motion for Attorney Fees filed by Plaintiff.
    January 19, 2024 Declaration of David Swetnam-Burland in Support of Plaintiff’s Motion for Attorney Fees filed by Plaintiff.
    January 19, 2024 Declaration of Richard Pachter in Support of Plaintiff’s Motion for Attorney Fees filed by Plaintiff.
    January 19, 2024 Proof of Service by Electronic Mail filed by Plaintiff.
    January 31, 2024 Opposition to Plaintiff’s Motion for Attorney Fees filed by FTB.
    January 31, 2024 Declaration of Kara Siegel in Support of FTB’s Opposition to Plaintiff’s Motion for Attorney’s Fees filed by FTB.
    February 6, 2024 Reply in Support of Its Motion for Attorney Fees filed by Plaintiff.
    February 6, 2024 Proof of Service by Electronic Mail filed by Plaintiff.
    February 6, 2024 Reply in Further Support of Motion to Strike and Tax Memorandum of Costs filed by FTB.
    February 6, 2024 Reply in Further Support of Its Motion to Vacate and Modify Judgment filed by FTB.
    February 13, 2024 Complex Litigation – FTB’s Motion to Vacate and Modify Judgment set for February 14, 2024 is off Calendar per Order filed this date.
    February 13, 2024 Complex Litigation – FTB’s Motion to Strike and Tax Memorandum of Costs set for February 14, 2024 is off Calendar per Order filed this date.
    February 13, 2024 Complex Litigation – Plaintiff’s Motion for Attorney Fees set for February 14, 2024 is off Calendar per Order filed this date.
    February 13, 2024 Order Denying Defendant’s Motion to Vacate and Modify Judgment filed.
    February 13, 2024 Order on Defendant’s Motion to Strike and Tax Memorandum of Costs and Motion for Attorney Fees filed.
    August 6, 2024 Notice Sent to Attorney Nathaniel A. Bessey to Pay Pro Hac Vice Renewal fee by August 28, 2024.
    August 20, 2024 Notice Sent to Attorney Martin I. Eisentein to Pay Pro Hac Vice Renewal fee by September 25, 2024.

  3. Azenta, Inc. v. Franchise Tax Board

    Filed
    February 7, 2024
    Court
    Los Angeles County Superior Court, Case № 24STCV03239
    Taxpayer’s Counsel
    Gary M. Slavett
    FTB’s Counsel
    Laura Robbins
    FTB’s Contact
    Mary Yee
    Years
    2018, 2019
    Amount
    Approximately $6,424,402.24

    Issues:

    1. Whether the plaintiff substantiated that FTB’s disallowance of the NOL Utilization Deduction was incorrect.
    2. Whether the plaintiff substantiated that FTB’s disallowance of the Nonbusiness Interest and Nonbusiness Sale of Asset was incorrect.

    Status:

    Date Status
    February 7, 2024 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
    February 7, 2024 Alternate Dispute Resolution Packet filed by Clerk.
    February 7, 2024 Summons and Complaint issued and filed by Plaintiff as to FTB.
    February 7, 2024 Complaint filed by Plaintiff as to FTB.
    February 8, 2024 Case assigned to Honorable Maurice A. Leiter in Department 54.
    February 8, 2024 Civil Case Cover Sheet filed by Plaintiff.
    February 8, 2024 Notice of Case Management Conference filed by Clerk.
    February 8, 2024 Case Management Conference scheduled for May 8, 2024 at 8:30 a.m. in Department 54.
    April 8, 2024 Proof of Service by Substituted Service filed by Plaintiff as to FTB; Service Cost Waived: No; Service Cost: $175.00; Proof of Mailing Date: April 2, 2024.
    April 19, 2024 Answer filed by FTB as to Plaintiff.
    April 23, 2024 Case Management Statement filed by FTB.
    April 23, 2024 Case Management Statement filed by Plaintiff.
    May 8, 2024 Case Management Conference scheduled for 5/8/2024 at 8:30 a.m. in Department 54 updated: Held.
    May 8, 2024 Minute Order (Case Management Conference) filed.
    May 8, 2024 Trial Setting Conference scheduled for July 2, 2024 at 8:30 a.m. in Department 54.
    June 11, 2024 Case Management Statement filed by FTB.
    July 2, 2024 Trial Setting Conference scheduled for 7/2/24 at 8:30 a.m. in Department 54 updated: Result Type to Held.
    July 2, 2024 Minute Order (Trial Setting Conference) filed.
    July 2, 2024 Non-Jury Trial (2-day estimate) scheduled for 7/21/25 at 9:30 a.m. in Department 54.
    July 2, 2024 Final Status Conference scheduled for 7/11/25 at 9:30 a.m. in Department 54.
    September 6, 2024 Informal Discovery Conference scheduled for 9/17/2024 at 1:30 p.m. in Department 54.
    September 11, 2024 Informal Discovery Conference filed by FTB.
    September 17, 2024 Minute Order (Informal Discovery Conference) filed.
    September 17, 2024 Notice of Informal Discovery Conference filed by FTB.
    September 17, 2024 Informal Discovery Conference scheduled for 10/8/2024 at 1:30 p.m. in Department 54.
    September 18, 2024 Informal Discovery Conference scheduled for 9/17/2024 at 1:30 p.m. at Department 54 not Held – Taken Off Calendar by Court on 9/17/2024.
    October 7, 2024 Request for Dismissal filed by Plaintiff.
    October 8, 2024 Certificate of Mailing for Informal Discovery Conference of October 8, 2024, filed by Clerk.
    October 8, 2024 Minute Order for Informal Discovery Conference filed.
    October 8, 2024 Informal Discovery Conference scheduled for 10/8/2024 at 1:30 p.m. in Department 54, Result Type – Held.
    October 8, 2024 Non-Jury Trial (2-day estimate) scheduled for 7/21/2025 at 9:30 a.m. in Department 54, not held – Vacated by Court on 10/8/2024.
    October 8, 2024 Final Status Conference scheduled for 7/11/2025 at 9:30 a.m. in Department 54, not held – Vacated by Court on 10/8/2024.
    October 8, 2024 Order to Show Cause Regarding Payment of Waived Fees filed.
    October 8, 2024 On the Complaint filed by Azenta, Inc. on 2/7/2024, entered Request for Dismissal Without Prejudice filed by Azenta, Inc. as to the entire action.

  4. Bakersfield Mall, LLC v. Franchise Tax Board

    Filed
    04/25/07
    Courts
    San Francisco Superior Court Case № CGC-07-462728
    Taxpayer’s Counsel
    Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
    FTB’s Counsel
    Laura E. Robbins
    Contact
    Ray Rouse
    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.

  5. Bed Bath & Beyond, Inc. v. Franchise Tax Board

    Filed
    July 20, 2022
    Court
    Fresno County Superior Court, Case № 22CECG02165
    Taxpayer’s Counsel
    In Pro Per
    FTB’s Counsel
    Michael Sapoznikow
    Contact
    Renel Sapiandante
    Years
    2009, 2010, 2011
    Amount
    Approximately $945,012.00

    Issues:

    1. Whether treasury gross receipts are included in the sales factor and if they are distortive with its inclusions?
    Date Status:
    July 15, 2022 Civil Complaint filed.
    July 15, 2022 Civil Case Cover Sheet filed.
    July 20, 2022 Summons issued and filed.
    July 20, 2022 Notice of Case Management Conference and Assignment of Judge for All Purposes filed. CMC scheduled for November 9, 2022 at 3:30 p.m.
    July 27, 2022 Proof of Service filed by FTB.
    July 27, 2022 Summons and Complaint served on July 26, 2022.
    September 9, 2022 Answer to Verified Complaint for Refund of Taxes filed by FTB.
    October 4, 2022 Notice of Application and Application of Eric S. Tresh and Laurin E. McDonald to Appear as Counsel Pro Hac Vice Behalf of Plaintiff Bed Bath & Beyond Inc.
    October 4, 2022 Verified Application of Eric S. Tresh to Appear as Counsel Pro Hac Vice on Behalf of Plaintiff.
    October 4, 2022 Verified Application of Laurin E McDonald to Appear as Counsel Pro Hac Vice on Behalf of Plaintiff Bed Bath & Beyond Inc.
    October 4, 2022 Order received for signature.
    October 4, 2022 Proof of Service re: Notice of Application for Pro Hac Vice and supporting documents.
    October 21, 2022 Designation of Attorney - Within Law Firm.
    October 21, 2022 Defendant’s Case Management Statement Filed.
    November 8, 2022 Motion – Pro Hac Vice Motion.
    November 8, 2022 Minute Order Attachment (Tentative Rulings Only).
    November 9, 2022 Case Management Conference was heard at 3:30 p.m.
    November 9, 2022 Minute Order Attached.
    November 9, 2022 Remote Appearance via Court call. Attorney C. Rust appearing on behalf of Michal Sapoznikow.
    December 7, 2022 Amended Verified Application of Eric S. Tresh to Appear as Counsel Pro Hac Vice filed.
    December 7, 2022 Amended Verified Application of Laurin E. McDonald to Appear as Counsel Pro Hac Vice filed.
    December 14, 2022 Pro Hac Vice Motions filed.
    December 14, 2022 Minute Order filed.
    December 14, 2022 Order granting Plaintiff’s Application to Admit Eric S. Tresh and Laurin E. McDonald as Counsel Pro Hac Vice.
    February 14, 2023 ADR Stipulation Mediation filed by FTB.
    February 14, 2023 Association of Attorney filed by FTB.
    March 1, 2023 Order to Show Cause – ADR Stipulation off Calendar.
    March 9, 2023 Joint Ex Parte Application filed to Continue Trial Date.
    March 9, 2023 Stipulation filed, scheduling for filing Briefs for the Summary Judgment Hearing October 12, 2023.
    March 9, 2023 Order signed and forwarded to Clerk’s Office for further processing.
    March 13, 2023 Order filed to continue Trial to March 20, 2024.
    July 3, 2023 Ex Parte Application to Stay Summary Judgment Deadlines due to Plaintiff’s Bankruptcy; Declaration of Michael Sapoznikow filed.
    July 3, 2023 Notice of Remote Appearance filed by FTB for hearing on July 6, 2023.
    July 3, 2023 Order received for signature.
    July 3, 2023 Order Regarding Remote Appearance granted.
    July 6, 2023 Ex Parte Hearing heard.
    July 6, 2023 Minute Order filed.
    October 12, 2023 Summary Judgment cancelled and off Calendar.
    November 20, 2023 Notice of Report Appearance requested – Zoom.
    November 20, 2023 Notice of Motion to be Relieved as Counsel.
    November 20, 2023 Declaration Re: Motion to be Relieved as Counsel for January 3, 2024.
    November 20, 2023 Order Received for Signature – Pending Hearing.
    November 20, 2023 Proof of Service of Motion and Related Documents.
    November 22, 2023 Chambers Work – Notice of Report Appearance submitted for Consideration.
    December 4, 2023 Order Regarding Remote Appearance Granted.
    December 19, 2023 Defendant’s Response to Plaintiff’s Motion to be Relieved as Counsel filed.
    December 29, 2023 Notice of Remote Appearance filed.
    January 2, 2024 Order Regarding Remote Appearance granted.
    January 3, 2024 Motion filed – Withdrawal of Plaintiff’s Attorney.
    January 3, 2024 Minute Order to Withdrawal Attorney filed.
    January 3, 2024 Remote Appearance via Zoom.
    January 3, 2024 Order Granting Motion to be Relieved as Counsel.
    January 11, 2024 Proof of Service regarding Order Granting Attorney’s Motion to be Relieved as Counsel filed.
    January 22, 2024 FTB’s Notice of Motion and Motion to Dismiss filed.
    January 22, 2024 FTB’s Notice of Motion and Motion to Continue Trial filed.
    January 30, 2024 Notice of Trustee Service filed by FTB.
    February 5, 2024 Notice of Remote Appearance filed by FTB.
    February 7, 2024 Order Regarding Remote Appearance Granted.
    February 22, 2024 Motion to Continue Trial was heard. Court Trial scheduled for March 20, 2024 at 8:30 a.m.
    February 22, 2024 Minute Order filed.
    March 20, 2024 Court Trial Hearing at 8:30 a.m.
    April 24, 2024 Motion dismissed.
    April 24, 2024 Minute Order and Certificate of Mailing filed.
    May 2, 2024 Order signed 5/14/2024; forwarded to Clerk’s Office (Proposed) Judgment.
    May 10, 2024 Chambers Work – Order Submitted for Consideration.
    May 23, 2024 Notice of Entry of Judgment filed.

  6. Ca-Centerside II, LLC v. Franchise Tax Board

    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
    Laura E. Robbins
    Contact
    Ray Rouse
    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.

  7. Craig Norton and Delanie Bach Norton v. Franchise Tax Board

    Filed
    April 26, 2023
    Court
    San Francisco County Superior Court, Case № CGC-23-606145
    Taxpayer’s Counsel
    Raul A. Escatel
    FTB’s Counsel
    John Keith
    FTB’s Contact
    Renel Sapiandante
    Years
    2006
    Amount
    Approximately $441,532.68

    Issues:

    1. Whether the taxpayers entered into a transaction with no economic substance.
    2. Whether the taxpayers are subject to the NEST.

    Status:

    Date Status
    April 26, 2023 Other Non-Exempt Complaints filed by Plaintiffs as to FTB. No Summons issued, Judicial Council Civil Case Cover Sheet not filed. Case Management Conference scheduled for September 27, 2023. Proof of Service due on June 26, 2023. Case Management Statement due on September 5, 2023.
    April 26, 2023 Notice to Plaintiffs.
    May 4, 2023 Civil Case Coversheet filed by Plaintiffs.
    September 1, 2023 Case Management Conference of September 27, 2023 continued to November 29, 2023 at 10:30 a.m. in Department 610. Notices sent by Court.
    November 6, 2023 Order to Show Case set for January 9, 2024 in Department 610 at 10:30 a.m. for Failure to File Proof of Service on Defendants and Obtain Answers or Enter Defaults. The November 29, 2023 Case Management Conference is off Calendar. Notice sent by Court.
    January 4, 2024 Response to Order to Show Cause filed by Plaintiffs.
    January 8, 2024 Summons Issued to Plaintiffs.
    January 8, 2024 Order to Show Cause set for January 9, 2024 continued to April 9, 2024 at 10:30 a.m. in Department 610 for Failure to File Proof of Service on Defendants and Obtain Answers or Enter Defaults. Notice sent by Court.
    February 22, 2024 Proof of Service by Electronic Mail filed by Plaintiffs.
    March 18, 2024 Order to Show Cause set for April 9, 2024 continued to June 4, 2024 at 10:30 a.m. in Department 610 for Failure to File Proof of Service on Defendant and Obtain Answer(s) or Enter Default(s) as to the First Amended Complaint. Notice sent by Court.
    March 21, 2024 Declaration of John C. Keith Regarding Automatic Extension of Time to Respond to First Amended Complaint due to Incomplete Meet and Confer Regarding Defendant’s Contemplated Motion to Strike filed by FTB.
    April 16, 2024 Dismissal Without Prejudice as to the First Amended Complaint filed.
    May 9, 2024 Order to Show Cause of June 4, 2024 is off Calendar. Dismissal on file. Notice sent by Court.

  8. Donald B. List v. Franchise Tax Board

    Filed
    11/03/20
    Courts
    Los Angeles County Superior Court, Case № 20SMCV01656
    Second Appellate District Case № B320270
    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.
    November 22, 2021 Opposition to Defendant’s Demurrer to Plaintiff’s First Amended Complaint; Memorandum of Points and Authorities filed by Plaintiff.
    November 22, 2021 Declaration of Robert B. Rosenstein in Support of Plaintiff Donald B. List’s Opposition to Defendant’s Demurrer to Plaintiff’s Complaint filed by Plaintiff.
    November 22, 2021 Reply in Support of Defendant FTB’s Demurrer to Plaintiff’s Complaint filed by FTB.
    December 1, 2021 Notice Re Continuance of Hearing and Order filed by Clerk.
    December 8, 2021 Notice of Continuance (Demurrer to Plaintiff’s Complaint) filed by Plaintiff.
    January 28, 2022 Minute Order (Hearing on Demurrer – Without Motion to Strike) filed by Clerk.
    January 28, 2022 Order Appointing Court Approved Reporter as Official Reporter Pro Tempore filed by Plaintiff.
    February 7, 2022 Notice of Case Management Conference filed by Clerk.
    February 24, 2022 Judgment filed by FTB.
    February 24, 2022 Minute Order (Court Order) filed by Clerk.
    February 24, 2022 Certificate of Mailing for Court Order of February 24, 2022 filed by Clerk.
    February 24, 2022 Notice of Entry of Judgment/Dismissal/Other Order filed by Clerk.
    February 24, 2022 Judgment filed by Clerk.
    March 11, 2022 Memorandum of Costs (Summary) filed by FTB.
    March 22, 2022 Appeal – Notice of Appeal/Cross Appeal filed by Appellant.
    April 6, 2022 Appeal – Notice of Filing of Notice of Appeal filed by Clerk.
    April 13, 2022 Appeal – Notice Designating Record of Appeal filed by Plaintiff.
    April 20, 2022 Appeal – Notice Court Reporter to Prepare Appeal Transcript filed by Clerk.
    April 21, 2022 Proof of Service (not Summons and Complaint) filed by Plaintiff.
    September 2, 2022 Appeal – Notice of Fees Due for Clerk’s Transcript on Appeal, filed by Clerk.
    September 13, 2022 Appeal – Clerk’s Transcript Fee Paid, filed by Clerk.
    October 5, 2022 Appeal – Original Clerk’s Transcript 1 Volume Certified; for Notice of Appeal filed March 22, 2022, filed by Clerk.
    October 31, 2022 Appeal Document filed by Clerk.
    December 2, 2022 Appeal Record Delivered, filed by Clerk.
    June 6, 2024 Appeal – Remittitur – Affirmed NOA 3/22/2022 B320270 filed by Clerk.
    June 7, 2024 Certificate of Mailing for Court Order of 6/7/2024 filed by Clerk.
    June 7, 2024 Minute Order (Court Order) filed.
    June 7, 2024 Status Conference Regarding Cost on Appeal scheduled for July 18, 2024 at 8:30 a.m. in Department 45.
    July 3, 2024 FTB’s Notice of Not Seeking Costs on Appeal filed by FTB.
    July 18, 2024 Status Conference Regarding Costs on Appeal scheduled for July 18, 2024 at 8:30 a.m. in Department 45 updated: Result Type to Held.
    July 18, 2024 Minute Order (Status Conference Regarding Cost on Appeal) filed.

    California Second Appellate District

    Date Status
    May 13, 2022 Notice of appeal filed 3/22/2022 by Donald B List.
    May 13, 2022 Appellant’s Notice designating record on Appeal filed in Trial Court on April 13, 2022: 8.122 w. RT
    May 13, 2022 Filing fee check #224766 for $775.00.
    May 17, 2022 Certificate of interested entities or persons filed by Appellant.
    May 17, 2022 Civil Case Information Statement filed by Appellant.
    May 24, 2022 Notification from court that Appellant’s civil case information statement is insufficient, and Appellant has 15 days to provide signed order or judgment of dismissal.
    June 2, 2022 Appellant’s Response to the Court’s letter dated May 24, 2022 filed.
    December 2, 2022 Record on Appeal filed C-1 (206 Pages) R-1.
    December 2, 2022 Appellant’s Motion to Augment Record on Appeal (Exhibits filed separately).
    December 2, 2022 Exhibits filed in Support of Appendix to Appellant’s Motion to Augment Record (volume 1 of 2).
    December 2, 2022 Exhibits filed in Support of Appendix to Appellant’s Motion to Augment Record (volume 2 of 2).
    December 20, 2022 Augmentation granted - Appellant’s Motion to Augment the Record on Appeal filed December 2, 2022 is granted.
    January 4, 2023 Stipulation of Extension of Time filed to Appellant’s Opening Brief. Due on March 31, 2023 by 61 days.
    March 9, 2023 Appellant’s Second Motion to Augment Record on Appeal filed.
    March 9, 2023 Exhibit Volume 3 of Appendix to Appellant’s Second Motion to Augment the Record on Appeal filed.
    March 13, 2023 Appellant’s Opening Brief filed.
    April 3, 2023 Stipulation of Extension of time filed to Respondent’s Brief due on June 9, 2023.
    April 5, 2023 Augmentation granted - Good cause appearing, IT IS HEREBY ORDERED that Appellant’s Motion to Augment the Record is granted. IT IS ORDERED that the record is augmented to include the following document that was filed as an Appendix to the Motion to Augment the Record on Appeal and labeled 1 through 13: Reporter’s Transcript of Proceedings dated January 28, 2022. [Transcripts attached as exhibits to motion]
    June 2, 2023 Requested Extension of Time for Respondent’s Brief.
    June 12, 2023 Granted Extension of Time, Respondent’s Brief is due on July 10, 2023.
    July 10, 2023 Respondent’s Brief filed.
    July 18, 2023 Stipulation of Extension of Time Filed to Appellant’s Reply Brief. Due on 9/29/2023.
    September 8, 2023 Appellant’s Reply Brief requested Extension of Time for October 31, 2023.
    September 11, 2023 Appellant’s Extension of Time Granted, Reply Brief is due on October 31, 2023.
    October 31, 2023 Appellant’s Reply Brief filed.
    October 31, 2023 Case fully briefed.
    November 17, 2023 Calendar Notice sent electronically. This case is ordered on Calendar for December 13, 2023 at 1:30 p.m.
    November 20, 2023 Request for Oral Argument filed by Robert B. Rosenstein, retained Counsel for Appellant.
    November 21, 2023 Stipulation and Request for Continuance of Oral Argument filed by FTB.
    November 27, 2023 Good Cause Appearing, the Stipulation and Request for Continuance of Oral Argument is granted. The Oral Argument in this matter is continued to February 14, 2024. New Notices will be sent. No further Continuance will be granted.
    January 19, 2023 This Case is Ordered on Calendar for February 14, 2024 at 1:30 p.m. Calendar Notice sent electronically.
    January 23, 2023 Request for Oral Argument filed by Robert Rosenstein for Appellant. (15 minutes)
    January 26, 2023 Request for Oral Argument filed by Douglas J. Beteta for Respondent. (10 Minutes)
    February 14, 2024 Cause argued and submitted.
    March 19, 2024 Opinion filed (Signed Unpublished). The Judgment is affirmed and FTB shall recover its costs on Appeal.
    June 6, 2024 Remittitur issued.
    June 6, 2024 Case Complete.

  9. Electronic Data Systems Corporation and Subsidiaries v. Franchise Tax Board

    Filed
    January 17, 2024
    Court
    Los Angeles County Superior Court, Case № 24STCV01200
    Taxpayer’s Counsel
    Yoni Fix, Reed Smith, LLP
    FTB’s Counsel
    Jarrod Wood
    FTB’s Contact
    Scott DePeel
    Years
    2003 - 2008
    Amount
    Approximately $75,966,096.00

    Issues:

    1. Whether taxpayer is entitled to a refund of taxes and interest relating to claim for Qualified Research Expenses and Enterprise Zone credits for tax years 2003-2008.

    Status:

    Date Status
    January 17, 2024 Complaint filed by Plaintiff.
    January 17, 2024 Civil Case Cover Sheet filed by Plaintiff.
    January 17, 2024 Alternate Dispute Resolution Packet filed by Clerk.
    January 17, 2024 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
    January 17, 2024 Summons (on Complaint) filed by Plaintiff.
    January 22, 2024 Notice of Case Management Conference filed by Clerk.
    January 22, 2024 Order to Show Cause Failure to File Proof of Service filed by Clerk.
    January 22, 2024 Certificate of Mailing filed by Clerk.
    January 22, 2024 Case Management Conference scheduled for May 21, 2024 at 8:30 a.m. in Department 69.
    January 23, 2024 Proof of Personal Service filed by Plaintiff.
    January 30, 2024 Order to Show Cause Re: Failure to File Proof of Service scheduled for April 22, 2024 at 8:30 a.m. in Department 69, Not Held – Vacated by Court on January 30 2024.
    January 30, 2024 Updated – Order to Show Cause Re: Failure to File Proof of Service – Not Held – POS Filed January 23, 2024: Name Extension, Not Held – Proof of Service filed on January 23, 2024.
    February 20, 2024 Amended Complaint – First Amended Complaint for Refund of Taxes (1st) filed by EDS Information Services LLC, UGS Corp., NHIC Corp., E.D.S. International Corporation, Wendover Financial Services Corporation, Electronic Data Systems Corporation (Plaintiffs) as to FTB.
    February 21, 2024 Answer to First Amended Complaint filed by FTB as to EDS Information Services LLC, UGS Corp., NHIC Corp. et al (Plaintiffs).
    March 8, 2024 Notice of Appearance filed by Plaintiffs et al.
    March 8, 2024 Notice of Change of Handling Attorney filed by Plaintiffs et al.
    March 20, 2024 Stipulation and Order (Proposed Stipulated Protective Order) filed by FTB.
    March 21, 2024 Notice (Notice of Errata Regarding Incorrect Firm Address) filed by Plaintiffs et al.
    April 2, 2024 Application to be Admitted Pro Hac Vice filed by EDS Information Services LLC; UGS Corp; NHIC Corp. et al. as to FTB.
    April 3, 2024 Hearing on Motion to be Admitted Pro Hac Vice scheduled for May 2, 2024 at 9:30 a.m. in Department 69.
    April 3, 2024 Updated – Application to be Admitted Pro Hac Vice as to Lee A. Zoeller: As to Parties changed from FTB to Electronic Data Systems Corporation, Wendover Financial Services Corporation, EDS International Corporation, EDS Information Services LLC, UGS Corp., NHIC Corp.
    April 3, 2024 Updated – Application to be Admitted Pro Hac Vice as to Michael A. Jacobs: As to Parties changed from FTB to UGS Corp., Wendover Financial Services Corporation, EDS International Corporation, EDS Information Services LLC, UGS Corp., NHIC Corp., Electronic Data Systems Corporation.
    April 3, 2024 Updated – Application to be Admitted Pro Hac Vice as to Lee A. Zoeller: Name Extension: as to Lee A. Zoeller.
    April 3, 2024 Updated – Application to be Admitted Pro Hac Vice as to Michael A. Jacobs: Name Extension: as to Michael A. Jacobs.
    April 25, 2024 Notice of Remote Appearance filed by Plaintiff as to FTB.
    May 2, 2024 Hearing on Motion to be Admitted Pro Hac Vice as to Lee A. Zoeller scheduled for 5/2/2024 at 9:30 a.m. in Department 69 updated: Motion Granted.
    May 2, 2024 Hearing on Motion to be Admitted Pro Hac Vice as to Michael A. Jacobs scheduled for 5/2/2024 at 9:30 a.m. in Department 69 updated: Motion Granted.
    May 2, 2024 Certificate of Mailing for Hearing on Motion to be Admitted Pro Hac Vice as to Michael A. Jacobs filed by Clerk.
    May 2, 2024 Minute Order (Hearing on Motion to be Admitted Pro Hac Vice as to Michael A. Jacobs) filed.
    May 2, 2024 Notice of Ruling filed by Plaintiffs.
    May 2, 2024 Non-Appearance Case Review Renewal Fees of Pro Hac Vice scheduled for 5/2/2024 at 4:30 p.m. in Department 69.
    May 2, 2024 Order Granting Lee A. Zoeller’s Application to Appear as Counsel Pro Hac Vice signed and filed by Plaintiffs as to FTB.
    May 2, 2024 Order Granting Michael A. Jacobs’ Application to Appear as Counsel Pro Hac Vice signed and filed by Plaintiffs as to FTB.
    May 2, 2024 Updated – Application to be admitted Pro Hac Vice as to Michael A. Jacobs filed by Plaintiffs.
    May 2, 2024 Updated – Application to be admitted Pro Hac Vice as to Lee A. Zoeller filed by Plaintiffs.
    May 6, 2024 Case Management Statement filed by Plaintiffs.
    May 6, 2024 Case Management Statement filed by FTB.
    May 8, 2024 Notice of Minute Order Regarding Proceedings on Plaintiffs’ Pro Hac Vice Applications filed by Plaintiffs.
    May 9, 2024 Notice of Remote Appearance filed by Plaintiffs as to FTB.
    May 21, 2024 Case Management Conference scheduled for May 21, 2024 at 8:30 a.m. in Department 69, Held – Continued was rescheduled to June 11, 2024 at 8:30 a.m.
    May 21, 2024 Minute Order (Case Management Conference) filed.
    May 21, 2024 Notice of Ruling filed by Plaintiffs.
    June 4, 2024 Notice of Remote Appearance filed by Plaintiffs as to FTB.
    June 11, 2024 Case Management Conference scheduled for 6/11/2024 at 8:30 a.m. in Department 69 updated – Result: Held.
    June 11, 2024 Minute Order (Case Management Conference) filed.
    June 11, 2024 Jury Trial (2-3 day time estimate) scheduled for 3/10/2025 at 10:00 a.m. in Department 69.
    June 11, 2024 Final Status Conference scheduled for 2/26/2025 at 9:30 a.m. in Department 69.
    June 11, 2024 Status Conference Regarding Discovery and Settlement Options scheduled for 9/18/2024 at 8:30 a.m. in Department 69.
    June 11, 2024 Notice of Ruling filed by Plaintiffs.
    June 11, 2024 Case Management Order signed and filed by Clerk.
    June 18, 2024 Hearing on Joinder to Motion for Summary Judgment/Adjudication scheduled for 1/10/2025 at 9:30 a.m. in Department 69 Not Held – Vacated by Court on 6/18/2024.
    June 26, 2024 Hearing on Motion for Summary Judgment scheduled for 1/10/2025 at 9:30 a.m. in Department 69 Not Held – Vacated by Court on 6/26/2024.
    August 15, 2024 Certificate of Mailing for Court Order Regarding Joint Stipulation and Request for Mediation filed by Clerk.
    August 15, 2024 Minute Order filed.
    August 15, 2024 Stipulation and Order and Request for Mediation Order signed and filed by FTB.
    September 18, 2024 Non-Jury Trial (2-3 day time estimate) scheduled for 3/10/2025 at 10:00 a.m. in Department 69 – Continued rescheduled to 5/12/2025 at 10:00 a.m.
    September 18, 2025 Final Status Conference scheduled for 2/6/2025 at 9:30 a.m. in Department 69 – Continued rescheduled to 5/2/2025 at 9:30 a.m.
    September 18, 2025 Status Conference Regarding Discovery and Settlement Options scheduled for 9/18/2024 at 8:30 a.m. in Department 69 updated, Result type to Held.
    September 18, 2024 Updated – Event scheduled for 3/10/2025 at 10:00 a.m. in Department 69, type changed from Jury Trial to Non-Jury Trial.
    September 18, 2024 Minute Order (Status Conference Regarding Discovery and Settlement Options) filed.
    September 18, 2024 Non-Jury Trial (2-3 day time estimate) scheduled for 5/12/2025 at 10:00 a.m. in Department 69.
    September 18, 2024 Final Status Conference scheduled for 5/2/2025 at 9:30 a.m. in Department 69.
    September 18, 2024 Post-Mediation Status Conference scheduled for 12/2/2024 at 8:30 a.m. in Department 69.
    September 18, 2024 Notice of Ruling filed by EDS Information Services LLC (Plaintiff); UGS Corp (Plaintiff); NHIC Corp (Plaintiff) et al.
    November 26, 2024 Notice of Appearance filed by EDS Information Services LLC (Plaintiff); UGS Corp (Plaintiff); NHIC Corp (Plaintiff) et al.
    December 2, 2024 Post-Mediation Status Conference scheduled for December 2, 2024 at 8:30 a.m. in Department 69 updated: Result Type to Held.
    December 2, 2024 Minute Order (Post-Mediation Status Conference) filed.
    December 2, 2024 Notice of Ruling filed by EDS Information Services LLC (Plaintiff); UGS Corp (Plaintiff); NHIC Corp (Plaintiff) et al.
    December 2, 2024 Mandatory Settlement Conference scheduled for February 20, 2025 at 10:00 a.m. in Department 69.
    January 17, 2025 Hearing on Motion to Seal Plaintiffs’ Notice of Motion and Motion to Seal in Support of Motion for Summary Judgment or, in the Alternative, Summary Adjudication scheduled for 4/11/2025 at 9:30 a.m. in Department 69.
    January 17, 2025 Hearing on Motion for Summary Judgment scheduled for 4/11/2025 at 9:30 a.m. in Department 69.
    January 17, 2025 Declaration (Redacted) of Lee A. Zoeller in Support of Plaintiffs’ Notice of Motion and Motion for Summary Judgment or, in the Alternative, Summary Adjudication filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 17, 2025 Request for Judicial Notice filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 17, 2025 Separate Statement filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 17, 2025 Motion for Summary Judgment filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 17, 2025 Declaration of Lee A. Zoeller in Support of Plaintiffs’ Motion to Seal, filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 17, 2025 Notice of Lodging Conditionally Under Seal filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 17, 2025 Memorandum of Points & Authorities, filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 17, 2025 Motion to Seal in Support of Motion for Summary Judgment or, in the Alternative, Summary Adjudication, filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 17, 2025 Declaration of Service by Electronic Mail on Counsel for Plaintiffs filed by FTB.
    January 21, 2025 Hearing on Motion for Summary Judgment scheduled for 4/11/2025 at 9:30 a.m. in Department 69.
    January 21, 2025 Affidavit Exhibits 1-35 in Support of FTB’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication, filed by FTB.
    January 21, 2025 Notice of Lodging FTB’s Notice of Lodging Exhibit in Electronic Format filed by FTB.
    January 21, 2025 Notice of Lodging FTB’s Notice of Rule 2.551(B)(3) Lodging and Conditional Filing Under Seal; filed by FTB.
    January 21, 2025 Memorandum of Points & Authorities filed by FTB.
    January 21, 2025 Affidavit Evidence in Support of FTB’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication filed by FTB.
    January 21, 2025 Separate Statement filed by FTB.
    January 21, 2025 Declaration of Brent Taylor in Support of FTB’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication filed by FTB.
    January 21, 2025 Request for Judicial Notice filed by FTB.
    January 21, 2025 Declaration of Jarrad Wood in Support of FTB’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication filed by FTB.
    January 21, 2025 Motion for Summary Judgement filed by FTB.
    January 24, 2025 Declaration of Lee A. Zoeller in Support of Plaintiffs’ Motion to Seal Confidential Information in Defendant’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 24, 2025 Motion to Seal Confidential Information in Defendant’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication, filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    January 24, 2025 Hearing on Motion to Seal Plaintiffs’ Motion to Seal Confidential Information in Defendant’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication scheduled for 4/11/2025 at 9:30 a.m. in Department 69.
    February 13, 2025 Notice of Lodging Conditionally Under Seal filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    February 13, 2025 Declaration of Lee A. Zoeller in Support of Plaintiffs’ Motion to Seal filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    February 13, 2025 Brief (Redacted) Plaintiffs’ Mandatory Settlement Conference filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    February 13, 2025 Motion to Seal in Support of Plaintiffs’ Mandatory Settlement Conference filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    February 13, 2025 Notice of Change of Address or Other Contact Information filed by Michael A. Jacobs (Attorney).
    February 13, 2025 Notice of Lodging FTB’s Confidential Mandatory Settlement Conference Statement filed by FTB.
    February 14, 2025 Address for Michael A. Jacobs (Attorney) updated.
    February 18, 2025 Hearing on Motion to Seal in Support of Plaintiffs’ Mandatory Settlement Conference Brief scheduled for 4/11/2025 at 9:30 a.m. in Department 69.
    February 20, 2025 Mandatory Settlement Conference scheduled for 2/20/2025 at 10:00 a.m. in Department 69 updated – Result type to Held.
    February 20, 2025 Minute Order filed.
    February 20, 2025 Status Conference Regarding Settlement scheduled for 3/13/2025 at 8:30 a.m. in Department 69.
    February 20, 2025 Stipulation and Order Regarding Settlement Conference signed and filed by Clerk as to EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    February 21, 2025 Notice of Status Conference Regarding Settlement filed by EDS Information Services LLC, UGS Corp., NHIC Corp et al.
    March 13, 2025 Minute Order (Status Conference Regarding Settlement) filed.
    March 14, 2025 On the Court’s own Motion, Status Conference Regarding Settlement scheduled for March 13, 2025 at 8:30 a.m. in Department 69 Held – Continued was rescheduled to April 11, 2025 at 9:30 a.m.
    March 14, 2025 Notice of Status Conference Regarding Settlement filed by Plaintiffs.
    March 14, 2025 Status Conference Regarding Settlement scheduled for 4/11/2025 at 9:30 a.m. in Department 69.
    March 17, 2025 Certificate of Mailing for Stipulation and Order Regarding Briefing Schedule for Dispositive Motions filed by Clerk.
    March 17, 2025 Updated – Stipulation and Order Regarding Briefing Schedule for Dispositive Motions filed by Plaintiffs. Result: Granted.
    March 17, 2025 Stipulation and Order Regarding Briefing Schedule for Dispositive Motions signed and filed by Plaintiffs.
    March 24, 2025 Updated – Motion for Summary Judgment or, in the Alternative, Summary Adjudication: Name Extension or, in the Alternative, Summary Adjudication filed.
    March 24, 2025 Updated – Motion to Seal Confidential Information in Defendant’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication: Name Extension changed from Confidential Information in Defendant’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication to Confidential Information in Defendant’s Motion for Summary Judgment or, in the Alternative Summary Adjudication.
    March 27, 2025 Certificate of Mailing for Court Order Regarding Notice of Settlement and Joint Stipulation filed by Clerk.
    March 27, 2025 Minute Order for Court Order Regarding Notice of Settlement and Joint Stipulation filed.
    April 3, 2025 Notice of Settlement filed by Plaintiffs.
    April 7, 2025 Pursuant to the request of moving Party, Hearing on Motion for Summary Judgment or, in the Alternative, Summary Adjudication scheduled for 04/11/2025 at 9:30 a.m. in Stanley Mosk Courthouse at Department 69 Not Held - Taken Off Calendar by Party on 04/07/2025.
    April 7, 2025 Pursuant to the request of moving Party, Hearing on Motion to Seal Confidential Information in Defendant’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication scheduled for 04/11/2025 at 9:30 a.m. in Stanley Mosk Courthouse at Department 69 Not Held - Taken Off Calendar by Party on 04/07/2025.
    April 8, 2025 Pursuant to the request of moving Party, Hearing on Motion to Seal In Support of Plaintiff’s Mandatory Settlement Conference Brief scheduled for 04/11/2025 at 9:30 a.m. in Stanley Mosk Courthouse at Department 69 Not Held - Taken Off Calendar by Party on 04/08/2025.
    April 8, 2025 Notice of Remote Appearance filed by Plaintiffs.
    April 9, 2025 Request for Dismissal filed by Plaintiffs.
    April 10, 2025 Non-Jury Trial (2-3 day time estimate) scheduled for 05/12/2025 at 10:00 a.m. in Stanley Mosk Courthouse at Department 69 - Vacated by Court on 04/10/2025.
    April 10, 2025 Final Status Conference scheduled for 05/02/2025 at 9:30 a.m. in Stanley Mosk Courthouse at Department 69 Not Held - Vacated by Court on 04/10/2025.
    April 10, 2025 Status Conference Re Settlement scheduled for 04/11/2025 at 9:30 a.m. in Stanley Mosk Courthouse at Department 69 Not Held - Vacated by Court on 04/10/2025.
    April 10, 2025 Order to Show Cause re: Payment of Waived Fees filed.
    April 10, 2025 On the Amended Complaint (1st) filed by EDS Information Services LLC, et al. on 02/20/2024, entered Request for Dismissal With Prejudice filed by EDS Information Services LLC, UGS Corp, NHIC Corp, E.D.S. International Corporation, Wendover Financial Services Corporation, and ELECTRONIC DATA SYSTEMS CORPORATION as to the entire action.
    April 10, 2025 Updated -- Request for Dismissal Entire Action of all Parties and all Causes of Action w/Prejudice filed By Plaintiffs.
    May 30, 2025 Non-Appearance Case Review Renewal Fees of Pro Hac Vice scheduled for 05/02/2025 at 4:30 p.m. in Department 69 Not Held - Vacated by Court on 05/30/2025.

  10. FTB LLC Tax Refund Cases Judicial Council Coordination Proceeding № 4742

    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
    Laura E. Robbins
    Contact
    Renel Sapiandante and Ann Hodges
    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 № 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 № 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 Plaintiffs’ Notice of Motion and Motion for Summary Judgment or in the Alternative Summary Adjudication Proof of Service filed by Plaintiffs.
    July 13, 2020 Memorandum of Points and Authorities in Support of Plaintiffs’ Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
    July 13, 2020 Request for Judicial Notice in Support of Plaintiffs’ Notice of Motion and Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
    July 13, 2020 Declaration of Amy L. Silverstein in Support of Plaintiffs’ Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
    July 13, 2020 Separate Statement of Undisputed Facts in Support of Plaintiffs’ Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
    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 Defendant’s 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 (№ 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 (№ 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 (№ 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 (№ 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 Plaintiffs. 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 Plaintiffs
    October 1, 2021 Declaration of Amy L. Silverstein in Support of Motion to Modify Class Definition filed by Plaintiffs
    October 1, 2021 Order Regarding Supplemental Notice filed
    October 7, 2021 Notice of Non-Opposition to Plaintiffs’ 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 Plaintiffs’ Preliminary Approval Motion. The next Case Management Conference is set for November 29, 2021 at 9:15 a.m.
    October 18, 2021 Complex Litigation – Plaintiffs’ 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
    November 29, 2021 Minutes for November 29, 2021 hearing filed
    November 29, 2021 Complex Litigation – Case Management Conference hearing held. The February 2, 2022 hearing date reservation for the Preliminary Approval Motion is changed to March 17, 2022 at 11:00 a.m. Counsel to submit a Stipulation and Proposed Order Re. Briefing Schedule.
    November 29, 2021 Order After November 29, 2021 Case Management Conference filed.
    December 1, 2021 Joint Stipulation Briefing Schedule and Payment For Proposed Order filed by Plaintiffs
    December 3, 2021 Order Granting Joint Stipulation Re Briefing Schedule filed
    December 29, 2021 General Order Re Case Reassignment and Authorization.
    January 27, 2022 Joint Stipulation Re Revised Briefing Schedule filed by Plaintiffs.
    January 31, 2022 Joint Stipulation Re Revised Briefing Schedule filed by Plaintiffs.
    February 4, 2022 Motion/Notice & Motion for Preliminary Approval of Joint Class Action Settlement and Release filed by Plaintiffs. Hearing is set for March 17, 2022 at 11:00 a.m. in Department 304.
    February 4, 2022 Declaration of Amy L. Silverstein in Support of Motion for Preliminary Approval of Class Action Settlement filed by Plaintiffs.
    February 4, 2022 Declaration of Brian Pedersen in Support of Motion for Preliminary Approval of Class Action Settlement filed by Plaintiffs.
    February 4, 2022 Declaration of Steven Weisbrot of Angeion Group, LLC. Re: Proposed Notice Plan filed by Plaintiffs.
    February 4, 2022 Memorandum of Points and Authorities in Support of Motion for Preliminary Approval of Class Action Settlement filed by Plaintiffs.
    February 4, 2022 Proof of Service filed by Plaintiffs.
    February 17, 2022 Order Re: March 17, 2022 Preliminary Approval Hearing filed.
    February 17, 2022 Complex Litigation – Plaintiffs’ Motion for Preliminary Approval of Stipulation for Class Action Settlement and Release set for March 17, 2022 at 11:00 a.m. in Department 304 will be heard at the same date and time in Department 306 per Order filed this date.
    February 18, 2022 Memorandum of Points and Authorities filed by FTB.
    March 1, 2022 Reply in Support of Preliminary Approval of Joint Class Action Settlement and Release filed by Plaintiffs.
    March 9, 2022 Joint Stipulation Regarding CCP 583.330 filed by Plaintiffs.
    March 10, 2022 Filing Fee Paid for Joint Stipulation and Proposed Order Regarding Hearing on Motion to Modify Class Definition on Shortened Time filed by Plaintiffs.
    March 10, 2022 Notice of Motion and Motion to Modify Class Definition (Hearing Date March 17, 2022) filed by Plaintiffs.
    March 10, 2022 Memorandum of Points and Authorities in Support of Motion to Modify Class Definition filed by Plaintiffs.
    March 10, 2022 Declaration of Amy L. Silverstein in Support of Motion to Modify Class Definition filed by Plaintiffs.
    March 11, 2022 Notice of Non-Opposition to Plaintiffs’ Motion to Modify Class Definition filed by FTB.
    March 11, 2022 Declaration of William C. Hilson, Jr. filed by FTB.
    March 11, 2022 Order on Joint Stipulation Regarding Hearing on Motion to Modify Class Definition on Shortened time filed.
    March 11, 2022 Supplemental Brief in Support of Motion for Preliminary Approval of Stipulation for Class Action Settlement and Release filed by Plaintiffs.
    March 11, 2022 Declaration of Amy L. Silverstein in Support of Plaintiffs’ Supplemental Brief in Support of Motion for Preliminary Approval of Stipulation for Class Action Settlement and Release filed by Plaintiffs.
    March 11, 2022 Declaration of Steven Weisbrot of Angeion Group, LLC Regarding Propose Notice Plan filed by Plaintiffs.
    March 11, 2022 Proof of Service of Joint Stipulation and Proposed Order Regarding Hearing on Motion to Modify Class Definition on Shortened time filed by Plaintiffs.
    March 11, 2022 Proof of Service of Notice of Motion and Motion to Modify Class Definition; Memorandum of Points and Authorities, Declaration, filed by Plaintiffs.
    March 17, 2022 Minutes for March 14, 2022 filed.
    March 17, 2022 Order Regarding (1) Plaintiffs’ Motion for Preliminary Approval of Class Action Settlement and Release; (2) Plaintiffs’ Motion to Modify Class Definition; and (3) Trial Date filed.
    March 17, 2022 Complex Litigation 306, Motion/Notice and Motion for Preliminary Approval of Joint Class Action Settlement and Release, Granted as Modified Pursuant to Written Order.
    March 24, 2022 Order Regarding the Parties’ Joint Stipulation Regarding CCP Sec. 583.330 filed
    March 30, 2022 Declaration of Amy L. Silverstein in Support of Plaintiffs’ Motion for Preliminary Approval of Stipulation for Class Action Settlement and Release filed by Plaintiffs.
    April 6, 2022 Order Granting Preliminary Approval of Class Action Settlement and Release filed.
    April 22, 2022 Joint Stipulation Regarding Revised Claim Form filed by Plaintiffs.
    April 22, 2022 Added to Calendar for Status of Notice of Class Settlement Hearing set for April 22, 2022 at 3:00 p.m. in Department 306.
    April 22, 2022 Hearing held, see Minutes this date.
    April 25, 2022 Supplemental Joint Stipulation Regarding Revised Claim Form filed by Plaintiffs.
    April 25, 2022 Order Granting Supplemental Joint Stipulation Regarding Revised Claim Form.
    April 27, 2022 Minutes for April 22, 2022 filed.
    June 16, 2022 Declaration of William C. Hilson, Jr. filed by FTB
    June 29, 2022 Declaration of Maricar Rogan filed by FTB.
    July 7, 2022 Ex Parte Application to Modify Briefing Schedule filed by Plaintiffs.
    July 7, 2022 Declaration of Amy L. Silverstein in Support of Ex Parte Application to Modify Briefing Schedule filed by Plaintiffs.
    July 7, 2022 Response to Ex Parte Application to Modify Brieifing Schedule; Declaration of Lisa W. Chao filed by FTB.
    July 8, 2022 Order Granting Ex Parte Application Re: Modification of Briefing Schedule.
    July 14, 2022 Order Granting Joint Stipulation Re: Extension of Period to File Claims, Objections and Opt-Outs and Revised Hearing Date and Briefing Schedule.
    August 23, 2022 Declaration of William C. Hilson, Junior filed by FTB.
    September 30, 2022 Motion/Notice of Motion and Motion for Final Approval of Stipulation for Class Action Settlement and Release filed by Plaintiffs. Hearing is set for October 25, 2022 at 9:00 a.m. in Department 306.
    September 30, 2022 Memorandum of Points and Authorities in Support of Motion for Final Approval of Class Action Settlement filed by Plaintiffs.
    September 30, 2022 Proof of Service filed by Plaintiffs.
    September 30, 2022 Declaration of Amy L. Silverstein in Support of Motion for Final Approval of Class Action Settlement filed by Plaintiffs.
    September 30, 2022 Declaration of Steven Weisbrot of Angeion Group, LLC, filed by Plaintiffs.
    September 30, 2022 Declaration of Brian D. Pedersen, filed by Plaintiffs.
    September 30, 2022 Declaration of Kathleen Courtis, filed by Plaintiffs.
    September 30, 2022 Declaration of Marikay Klank, filed by Plaintiffs.
    September 30, 2022 Motion for Attorney Fees and Expenses/Notice of Motion and Motion for Attorneys’ Fees filed by Plaintiffs. Hearing is set for October 25, 2022 at 9:00 a.m. in Department 306.
    September 30, 2022 Memorandum of Points and Authorities in Support of Motion for Attorneys’ Fees, filed by Plaintiffs.
    September 30, 2022 Proof of Service filed by Plaintiffs.
    September 30, 2022 Declaration of Amy L. Silverstein in Support of Motion for Attorneys’ Fees, filed by Plaintiffs.
    September 30, 2022 Declaration of Kathleen V. Fisher in Support of Motion for Attorneys’ Fees, filed by Plaintiffs.
    September 30, 2022 Declaration of Richard M. Pearl in Support of Motion for Attorneys’ Fees, filed by Plaintiffs.
    September 30, 2022 Declaration of Bradley R. Marsh in Support of Motion for Attorneys’ Fees, filed by Plaintiffs.
    September 30, 2022 Declaration of Kent D. Strader in Support of Motion for Attorneys’ Fees, filed by Plaintiffs.
    October 11, 2022 Response to Motion for Attorneys’ Fees, filed by FTB.
    October 11, 2022 Request for Judicial Notice in Support of Response to Motion for Attorneys’ Fees, filed by FTB.
    October 11, 2022 Declaration of William C. Hilson in Support of Response to Motion for Attorneys’ Fees, filed by FTB.
    October 11, 2022 Opposition to Select Portions of Notice of Motion and Motion for Final Approval of Stipulation for Class Action Settlement and Release, filed by FTB.
    October 11, 2022 Declaration of Valerie Palmer, filed by FTB.
    October 11, 2022 Declaration of William C. Hilson, Jr., filed by FTB.
    October 18, 2022 Trial Motion in Department 306, Motion for Attorney Fees and Expenses continued from October 25, 2022 to Trial Department Motion on November 15, 2022, at 10:00 a.m. in Department 306 at the request of the Court.
    October 18, 2022 Trial Motion in Department 306, Motion/Notice of Motion and Motion for Final Approval of Stipulation for Class Action Settlement and Release continued from October 25, 2022 to Trial Department Motion on November 15, 2022, at 10:00 a.m. in Department 306 at the request of the Court.
    October 18, 2022 Reply in Support of Motion for Final Approval of Class Action Settlement, filed by Plaintiffs.
    October 18, 2022 Reply Memorandum of Points and Authorities in Support of Motion for Attorneys’ Fees, filed by Plaintiffs.
    October 18, 2022 Declaration of Amy L. Silverstein in Support of Motion for Attorneys’ Fees, filed by Plaintiffs.
    October 18, 2022 Proof of Service filed by Plaintiffs.
    October 20, 2022 Order Continuing Plaintiffs’ Motion for Final Approval of Stipulation for Class Action Settlement and Release filed.
    November 14, 2022 Supplemental Declaration of Amy L. Silverstein in Support of Motion for Attorneys’ Fees filed by Plaintiffs.
    November 15, 2022 Minutes for November 15, 2022 at 10:00 a.m., filed.
    November 15, 2022 Hearing Re Motion for Final Approval of Stipulation for Class Action Settlement and Release held on November 15, 2022 in Department 306. The Court and Counsel Confer Regarding the Motion. The Court grants the Motion for final approval of the Stipulation for Class Action Settlement and Release. Counsel shall prepare the Proposed Order.
    November 15, 2022 Hearing re Motion for Attorney Fees and Expenses held on November 15, 2022 in Department 306. The Court and Counsel Confer Regarding the Motion. The Court grants the Motion for Attorney Fees and Expenses. Counsel shall prepare the Proposed Order.
    November 22, 2022 Order Regarding Costs of Settlement Administration filed.
    November 22, 2022 Order Granting Final Approval of Class Action Settlement and Release filed.
    November 22, 2022 Order Granting Plaintiffs’ Motion For Attorneys’ Fees and Costs filed.
    November 22, 2022 The Court Ordered the following Judgment entered: Court to Retain Jurisdiction per CCP 664.6.
    November 22, 2022 Added to Calendar for Status Conference/Compliance Hearing set for May 16, 2023 at 2:00 p.m. in Department 306.
    November 23, 2022 Notice of Entry of Judgment and Orders filed.
    February 21, 2023 Ex Parte Application to Extend Date for Settlement Administrator to Send Payment to Certain Class Members, filed by Plaintiffs.
    February 21, 2023 Declaration of Lacey Rose of Angeion Group, LLC in Support of Ex Parte Application to Extend Date for Settlement Administrator to Send Payment to Certain Class Members, filed by Plaintiffs.
    February 22, 2023 Order Extending Date for Settlement Administrator to Send Payment to Certain Class Members.
    May 11, 2023 Joint Status Report filed by Plaintiffs.
    May 11, 2023 Declaration of Lacey Rose of Angeion Group, LLC, filed by Plaintiffs.
    May 11, 2023 Declaration of Ann Hodges filed by FTB.
    May 11, 2023 Declaration of Valerie Palmer filed by FTB.
    May 12, 2023 Order continuing May 16, 2023 Status Conference filed.
    May 12, 2023 Status Conference of May 16, 2023 continued to May 30, 2023 at 1:30 p.m. in Department 306 per Order filed on May 12, 2023.
    May 30, 2023 Case Management Conference was held on May 30, 2023. Matter is set for further Case Management Conference on March 7, 2024 at 10:00 AM in Dept. 206 per Order of the Court.
    May 30, 2023 Minutes for May 30, 2023 filed.
    June 16, 2023 Order Regarding Newly Discovered Class Members and Supplemental Claims Process filed.
    November 13, 2023 Notice of Change of Firm Name, Address and Email Address filed by Plaintiffs.
    November 13, 2023 Proof of Service filed by Plaintiffs.
    November 13, 2023 Corrected Notice of Change of Firm Name, Address and Email Address filed by Plaintiffs.
    February 13, 2024 Notice of Joint Motion and Joint Motion for Distribution of Residuary filed by Plaintiffs. Hearing set for March 7, 2024 at 10:00 a.m. in Department 206.
    February 13, 2024 Memorandum of Points and Authorities in Support of Joint Motion for Distribution of Residuary filed by Plaintiffs.
    February 13, 2024 Supplemental Declaration of Lacey Rose of Angeion Group, LLC filed by Plaintiffs.
    March 4, 2024 Declaration of Lacey Rose of Angeion Group, LLC: Status Report filed by Plaintiffs.
    March 5, 2024 Order Continuing Joint Motion for Distribution of Residuary and Vacating March 7, 2024 Status Conference filed.
    March 6, 2024 Complex Litigation Calendar set for March 7, 2024 in Department 206. Plaintiffs’ and FTB’s Joint Motion for Distribution of Residuary with a Hearing date of March 7, 2024 is continued to August 8, 2024 at 9:30 a.m. in Department 206 per Order filed on March 5, 2024.
    March 6, 2024 Case Management Conference of March 7, 2024 at 10:00 a.m. in Department 206 is off Calendar per Order filed March 5, 2024.
    July 19, 2024 Joint Supplemental Report in Support of Joint Motion for Distribution of Residuary filed by Plaintiff.
    July 19, 2024 Supplemental Declaration of Lacey Rose of Angeion Group, LLC Status Report filed by Plaintiff.
    August 8, 2024 Complex Litigation Calendar on August 8, 2024 at 9:30 a.m. in Department 206, Plaintiffs’ and FTB’s Joint Motion for Distribution of Residuary Hearing held. Court sets a Status Conference for February 20, 2025 at 9:30 a.m. in Department 206. Court will issue an Order.
    August 9, 2024 Order Granting Joint Motion for Distribution of Residuary and Setting Status Conference filed.
    August 9, 2024 The Court ordered the following Amended Judgment entered.
    August 9, 2024 Added to Calendar for Status Conference Hearing set for February 20, 2025 at 9:30 a.m. in Department 206.
    February 13, 2025 Fees paid on Joint Stipulation Regarding Continuance of Status Conference filed by Plaintiffs.
    February 13, 2025 Notice of Department change.
    February 13, 2025 Not Reported – Complex Litigation Case Management Conference set February 20, 2025 in Department 206 is continued to February 20, 2025 at 9:00 a.m. in Department 304 per Order/Notice of Department change.
    February 14, 2025 Order Granting Joint Stipulation Regarding Continuance of Status Conference filed.
    February 14, 2025 Not Reported – Complex Litigation Case Management Conference set February 20, 2025 in Department 304 is continued to March 24, 2025 at 1:30 p.m. in Department 304 per Order of Court, filed this date.
    March 10, 2025 Not Reported – Complex Litigation Case Management Conference set for March 24, 2025 in Department 304 is continued to May 30, 2025 at 1:30 p.m. in Department 304 on Court’s own Motion. Notice sent by Court.
    April 29, 2025 Order vacating May 30, 2025 Status Conference filed.
    April 29, 2025 The Court ordered the following Amended Judgment – Entered Second Amended Judgment.
    June 27, 2025 Order Terminating Judicial Council Coordinated Proceeding (All Actions).

  11. Gilbert P. Hyatt v. Franchise Tax Board

    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:

    1. 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.
    July 6, 2021 Hearing re schedule supplemental briefing re FTB Cost Bill
    September 29, 2021 Hyatt filed Supplemental Memorandum in Support of Hyatt Motion to Retax Costs
    December 2, 2021 FTB filed Supplemental Brief Opposing Hyatt Motion to Strike, Retax Costs and FTB Motion for Extension of Time to Provide Additional Basis publicallyfor Costs
    December 3, 2021 Joint Stipulation submitted to Court approving requested continuance of hearing on cost bill and motion to retax to January 25, 2022
    January 25, 2022 Hearing on Motion to Retax was continued from January 25, 2022 at 9:30 a.m. to January 27, 2022 at 1:30 p.m. Matter taken under submission.
    January 27, 2022 Hearing was completed and the Matter was submitted for Decision.
    April 6, 2022 Order Denying Plaintiff’s Motion to Strike, Motion to Retax and, Alternatively, Motion for Extension of Time to Provide Additional Basis to Retax Costs.
    May 6, 2022 Plaintiff filed and served a Notice of Appeal of Judge Jones’ Order awarding costs to FTB in the amount of $2, 262, 815.56. The matter has been referred to mediation.
    June 15, 2022 Pursuant to NRAP 16, the settlement judge has filed a report with the NSC indicating that the parties were unable to agree to a settlement. Accordingly, the NSC reinstated the deadlines for requesting transcripts and filing briefs. See NRAP 16. Further, appellant (Hyatt) must file an opening brief and appendix within 90 days of notice of order (09/13/22).
    October 3, 2022 Appellant’s Motion for a second extension of time to file the Opening Brief and Appendix has been denied. Order Denying Motion was filed by Court.

    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 its 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.
    May 16, 2022 Filing Fee due for Appeal.
    May 16, 2022 Notice of Appeal Documents filed. Appeal docketed in the Supreme Court on this day.
    May 16, 2022 Issued Notice to Pay Supreme Court filing fee. No action will be taken on this matter until filing fee is paid. Due date: 7 days.
    May 17, 2022 E-Payment $250.00 from Mark A. Hutchison.
    May 17, 2022 Issued Notice of Referral to Settlement Program. This Appeal may be assigned to the Settlement Program. Timelines for requesting transcripts and filing briefs are stayed. Docketing Statement mailed to Counsel for Appellant – Due 21 days.
    May 18, 2022 Filed Respondent’s Notice of Association of Counsel for Robert L. Eisenberg.
    May 19, 2022 Filed Order. Pursuant to the Notice of Appearance filed May 18, 2022, the Clerk of this Court shall add Robert L. Eisenberg, Esq., of the Law Firm Lemons, Grundy, & Eisenberg, as co-counsel for Respondent.
    May 19, 2022 Issued Notice: Assignment to Settlement Program. Issued Assignment Notice to NRAP 16 Settlement Program. Settlement Judge: Stephen E. Haberfield.
    June 1, 2022 Filed Docketing Statement Civil Appeals.
    June 10, 2022 Filed Final Report/No Settlement. The Parties were unable to agree to a settlement of this matter.
    June 15, 2022 Filed Order: No Settlement/Briefing Reinstated. The Parties were unable to agree to a settlement. Appellants: 14 days transcript request, 90 days Opening Brief and Appendix.
    June 29, 2022 Filed Request for Transcript of Proceedings. Transcripts requested June 29, 2021.
    September 8, 2022 Filed Order Granting Extension Per Telephonic Request. Appellant’s Opening Brief and Appendix due September 27, 2022.
    September 9, 2022 Filed Appellant’s Notice of Appearance for Joseph C. Reynolds.
    September 22, 2022 Filed Appellant’s Motion for Extension of Time for Appellant to file Opening Brief and Appendix.
    September 26, 2022 Filed Appellant’s Reply in Support of Motion for Extension of Time to File Opening Brief and Appendix.
    September 26, 2022 Filed Appellant’s Reply in Support of Motion for Extension of Time to File Opening Brief and Appendix.
    October 3. 2022 Filed Order Denying Motion. Appellant has filed a motion for a second extension of time to file the opening brief and appendix. Respondent has filed a response to the motion and appellant has replied. The motion is denied. Appellant’s opening brief and appendix due: 7 days
    October 10, 2022 Filed Appellant’s Opening Brief.
    October 10, 2022 Filed Appellant’s Appendix to Opening Brief, Volume 1-42.
    November 9, 2022 Filed Respondent’s Answering Brief.
    December 9, 2022 Filed Appellant’s Reply Brief.
    December 12, 2022 Briefing Completed/to Screening.
    December 27, 2022 Justice Patricia Lee disqualified from participation in this matter. Disqualification reason: Law Firms.
    April 19, 2023 Filed Order/Submit on Briefs. Cause Appearing, Oral Argument will not be scheduled, and this Appeal shall stand submitted for Decision to the En Ban Court as of the date of this Order on the Briefs filed herein.
    May 31, 2023 Filed Order, Notice of Non-Disqualifying Disclosure for Chief Justice Stiglich.
    July 5, 2023 Filed Order Affirming in Part, Reversing in Part, Vacating in Part, and remanding to the District Court for proceedings consistent with this Order. The Honorable Patricia Lee, Justice, voluntarily recused herself from participation in the decision of this matter.
    July 24, 2023 Petition for Rehearing was filed by Respondent.
    July 24, 2023 Filing Fee paid for $150.00 by Rory Kay.
    August 24, 2023 Filed Post-Judgment Order Denying Rehearing. Rehearing denied, NRAP 40(c) En Banc.
    September 18, 2023 Remittitur issued.
    September 18, 2023 Case Status Update – Case Closed.
    October 2, 2023 Filed Remittitur, received by District Court Clerk on September 20, 2023.

    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.

  12. Gilbert P. Hyatt v. Franchise Tax Board

    Filed
    March 16, 2022
    Court
    Sacramento County Superior Court, Case № 34-2022-00316913
    Taxpayer’s Counsel
    Boutin Jones Inc., Robert R. Rubin
    FTB’s Counsel
    Molly Mosley
    Contact
    Natasha Page
    Years
    1991
    Amount
    $11,372,224.00

    Issues:

    1. Whether Appellant’s income is taxable as California source income.

    Status:

    Date Status
    March 16, 2022 Complaint filed by Plaintiff.
    March 16, 2022 Civil Case Cover Sheet filed by Plaintiff.
    March 16, 2022 Order – Other (Re. Delay in Scheduling Initial Case Management Conference) filed.
    March 16, 2022 Case assigned to Department 38.
    March 17, 2022 Summons filed by Plaintiff.
    March 17, 2022 Summons for 30-Day Summons was issued during case initiation on March 17, 2022.
    May 10, 2022 Order – Scheduling of Case Management Conference filed.
    May 12, 2022 Case Management Conference – Case Management Program scheduled for August 26, 2022 at 8:30 a.m. in Dept. 38 at Gordon D. Schaber Courthouse and the Notice of Case Management Conference and Order to Appear has been generated.
    May 12, 2022 Clerk’s Certificate of Service by Mail (out of process) generated.
    June 24, 2022 FTB’s answer filed.
    August 10, 2022 Association of Attorney filed by Plaintiff.
    August 11, 2022 Joint Case Management Statement filed by FTB.
    August 12, 2022 Donald J. Kula added effective August 10, 2022.
    August 15, 2022 Tentative Ruling for Case Management Conference – Case Management Program set on August 26, 2022 at 8:30 a.m. published.
    August 17, 2022 Notice of Remote Appearance filed by Plaintiff.
    August 26, 2022 Case Referred to Trial Setting process for parties’ selection of Trial date and Mandatory Settlement Conference date within 60 days of the referral date.
    August 26, 2022 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.
    August 26, 2022 Minutes finalized for Case Management Conference - Case Management Program heard on August 26, 2022 at 8:30 a.m.
    October 4, 2022 Request for Dismissal filed by Plaintiff.
    October 5, 2022 Complaint disposed with Disposition for Request for Dismissal.
    October 21, 2022 Notice of Entry of Dismissal Filed by Plaintiff.

  13. Jack Rimokh and Joelle Rimokh v. Franchise Tax Board

    Filed
    September 14, 2021
    Courts
    Los Angeles County Superior Court, Case № 21STCV33765
    Court of Appeal Second Appellate District, Case № B329492
    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 taxpayers are entitled to a refund of amounts the taxpayers 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.
    January 10, 2022 Case Management Statement filed by FTB.
    January 18, 2022 Case Management Statement filed by Plaintiffs.
    February 1, 2022 Minute Order (Case Management Conference) filed by Clerk.
    July 19, 2022 Ex Parte Application (Defendants Ex-Parte Application for Continuance of Trial Date and Related Deadlines; Memorandum of Points and Authorities and Declaration of Elizabeth B. Vann in Support Thereof) filed by FTB.
    July 19, 2022 Proof of Service by Mail filed by FTB.
    July 21, 2022 Minute Order (Hearing on Ex Parte Application for Continuance) filed by Clerk.
    July 22, 2022 Notice (of Order Granting Ex Parte Application for Continuance of Trial and Other Trial Dates) filed by FTB.
    December 19, 2022 Motion for Summary Judgment filed by FTB.
    December 19, 2022 Memorandum of Points & Authorities filed by FTB.
    December 19, 2022 Declaration of Leslie Yorston in Support of Defendant’s Motion for Summary Judgment filed by FTB.
    December 19, 2022 Proof of Service (not Summons and Complaint) filed by FTB.
    December 19, 2022 Separate Statement filed by FTB.
    January 10, 2023 Separate Statement filed by Plaintiffs.
    January 10, 2023 Declaration of Joseph A. Broyles, Esq., filed by Plaintiffs.
    January 10, 2023 Request for Judicial Notice filed by Plaintiffs.
    January 11, 2023 Notice of Opposition and Cross Motion for Summary Judgment filed by Plaintiffs.
    January 11, 2023 Proof of Service (not Summons and Complaint) filed by Plaintiffs.
    January 19, 2023 Stipulation and Order (Advancing the Hearing Date on Plaintiffs’ Cross Motion for Summary Judgment) filed by Plaintiffs.
    February 17, 2023 Opposition to Plaintiffs’ Cross Motion for Summary Judgment filed by FTB.
    March 3, 2023 Reply to Opposition to Motion for Summary Judgment filed by FTB.
    March 3, 2023 Reply to Defendant Opposition to Plaintiff’s Cross Motion for Summary Judgment filed by Plaintiffs.
    March 10, 2023 Minute Order (Hearing on Motion for Summary Judgment) filed by Clerk.
    March 29, 2023 Minute Order (Final Status Conference) filed by Clerk.
    March 29, 2023 Certificate of Mailing for Final Status Conference of March 29, 2023 filed by Clerk.
    April 25, 2023 Certificate of Mailing for Final Status Conference of March 29, 2023 filed by Clerk.
    April 28, 2023 Judgment filed by FTB.
    April 28, 2023 Minute Order (Order to Show Cause Re: Entry of Judgment) filed by Clerk.
    May 4, 2023 Appeal – Notice of Appeal/Cross-Appeal filed by Appellants.
    May 10, 2023 Notice of Errata filed by Appellants.
    May 11, 2023 Appeal – Notice of Filing of Notice of Appeal filed by Clerk.
    May 24, 2023 Proof of Service by Mail filed by Appellants.
    May 30, 2023 Appeal – Notice Designating Record of Appeal filed by Appellants.
    June 13, 2023 Appeal - Notice Designating Record of Appeal filed by FTB.
    June 30, 2023 Appeal – Notice of Default Issued, filed by Clerk.
    August 15, 2023 Appeal – Notice Court Reporter to Prepare Appeal Transcript (NOA 5/4/23 B329492) filed by Clerk.
    August 23, 2023 Appeal – Notice Court Reporter to Prepare Appeal Transcript (NOA 5/4/23 B329492 Amended) filed by Clerk.
    October 10, 2023 Appeal – Notice of Fees due for Clerk’s Transcript on Appeal.
    November 9, 2023 Appeal Record Delivered, filed by Clerk.
    February 20, 2025 Appeal – Remittitur – Affirmed NOA 5/4/2025 filed by Clerk.

    Court of Appeal Second Appellate District

    Date Status
    June 12, 2023 Notice of Appeal lodged/received. Appeal filed by Appellant on May 4, 2023.
    June 12, 2023 Default Notice Sent – Appellant Notified per Rule 8.100(c).
    June 12, 2023 Civil Case Information Statement filed by Appellant. Attorney: Joseph Anthony Broyles.
    June 13, 2023 Filing Fee – Check #7401 $775.00 received.
    June 13, 2023 Due to clerical error, a Notice of Default was issued on June 12, 2023 for failure to pay the $775 filing fee.
    June 13, 2023 Certificate of Interested Entities or Persons filed by Appellant.
    August 23, 2023 Appellant’s Notice dated May 30, 2023 Designating Record on Appeal filed in Trial Court.
    September 6, 2023 Respondent’s Notice Designating Record on Appeal filed in Trial Court – Notice dated June 13, 2023.
    November 9, 2023 Record on Appeal filed – One Clerk (216 pages), One Reporter.
    December 19, 2023 Returned document for Non-Conformance. Rejected via True Filing – does not contain bookmarks as required under CRC Rule 8.74.
    December 19, 2023 Appellant’s Opening Brief filed.
    January 5, 2024 Stipulation of Extension of Time filed to Respondent’s Brief. Due on March 18, 2024 by 60 days.
    March 11, 2024 Respondent’s Brief - requested Extension of Time for April 12, 2024, by 25 days.
    March 11, 2024 Extension of Time granted. Respondent’s Brief is due April 17, 2024 by 30 days.
    April 23, 2024 Respondent notified regarding Failure to File Respondent’s Brief.
    May 7, 2024 Respondent’s Brief filed.
    May 7, 2024 Letter sent to Respondent regarding Respondent’s Brief has been accepted pending compliance with California Rules of Court within five (5) days of this Notice issued regarding failure to serve the Trial Court: 8.212(c)(1) – one copy of each Brief must be served on the Superior Court Clerk for delivery to the Trial Judge.
    May 7, 2024 Filed Proof of Service – Respondent’s Brief served on Trial Court Judge.
    May 21, 2024 Stipulation of Extension of Time filed to Appellant’s Reply Brief. Due on 7/29/2024 by 62 days.
    July 29, 2024 Appellant’s Reply Brief filed.
    July 29, 2024 Case fully Briefed.
    August 23, 2024 Calendar Notice sent for October 10, 2024 at 9:00 a.m.
    August 23, 2024 Request for Oral Argument filed by Joseph A. Broyles for Appellant – 15 minutes.
    August 26, 2024 Request for Oral Argument filed by Elizabeth Vann for Respondent – 15 minutes.
    October 4, 2024 Appellant’s Motion Requesting Judicial Notice Pursuant to California Rules of Court 8.252 and 8.809 filed.
    October 10, 2024 Case Argued and Submitted.
    November 5, 2024 Opinion filed, signed and unpublished, the Judgment is affirmed. Respondent shall recover its Costs on Appeal.
    December 13, 2024 Appellant’s Service Copy of Petition for Review received.
    December 16, 2024 Record transmitted to Supreme Court electronically.
    February 11, 2025 The Petition for Review is denied by the Supreme Court.
    February 20, 2025 Remittitur issued.
    February 20, 2025 Case complete.

    California First Appellate District

    Date Status
    December 26, 2024 Notice of Appeal lodged/received, filed 11/27/2024 by Counsel for Plaintiffs from 9/25/2024 Judgment.
    March 19, 2025 Notice of Appeal lodged/received. Filed February 25, 2025 by Counsel for FTB, appealing Orders of 12/31/2024 and 1/22/2025.
    March 19, 2025 Notified Parties of Local Rules and Procedures.
    March 19, 2025 Default Notice received – Appellant Notified per Rule 8.14(a)(1).
    March 26, 2025 Exempt Filing Fee filed.
    March 28, 2025 Amended Notice filed on 3/11/2025 by Counsel for Defendant appealing 1/22/2025 (Judgment), 12/31/2024 (Amended Order Granting MSA), 11/12/2024 (Order Granting MSA) and 11/12/2024 (Order Denying MSJ).
    March 28, 2025 Civil Case Information Statement filed for Defendant and Appellant.
    April 1, 2025 Appellant’s Notice Designating Record on Appeal filed in Trial Court 3/7/2025.
    May 12, 2025 Certificate about items designated but not available, filed by Clerk.
    May 20, 2025 Transmittal of Record filed.
    May 20, 2025 Clerk’s Transcript filed.
    May 20, 2025 Clerk’s Transcript – Sealed by Order of the Court filed.
    May 20, 2025 Record on Appeal filed.
    May 20, 2025 Letter sent advising Record on Appeal has been filed.

  14. Janelle R. Polk v. Franchise Tax Board

    Filed
    March 16, 2022
    Courts
    Los Angeles County Superior Court, Case № 22BBCV00170
    Second Appellate District Case № B331387
    Taxpayer’s Counsel
    Janelle R. Polk
    FTB’s Counsel
    Douglas J. Beteta
    Contact
    Josh Ricafort
    Year
    2011, 2014, 2015
    Amount
    $24,254.56

    Issues:

    1. Whether FTB’s imposition of the Frivolous Return and Frivolous Submission Penalties for the 2011, 2014 and 2015 years were proper.
    2. Whether the taxpayer was afforded due process.

    Status:

    Date Status
    March 16, 2022 Complaint filed by Plaintiff.
    March 16, 2022 Civil Case Cover Sheet filed by Plaintiff.
    March 16, 2022 Summons(on Complaint) filed by Plaintiff.
    March 16, 2022 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
    March 16, 2022 Order to Show Cause Failure to File Proof of Service filed by Clerk.
    March 16, 2022 Notice of Case Management Conference filed by Clerk. Conference will be August 15, 2022 at 8:30 a.m. in Department B
    March 21, 2022 Parties filed Joint Case Management Statement.
    April 22, 2022 Stipulation and Order (to Continue Defendant’s Deadline to Respond to Complaint and Proposed Order) filed by Plaintiff and FTB.
    May 20, 2022 Notice of Related Case filed by FTB.
    May 20, 2022 Answer to Complaint filed by FTB.
    May 24, 2022 Proof of Service by Mail filed by Plaintiff.
    July 18, 2022 Minute Order (Court Order Re: Notice of Related Cases) filed by Clerk.
    July 18, 2022 Certificate of Mailing for (Court Order Re: Notice of Related Cases) of July 18, 2022 filed by Clerk.
    July 20, 2022 Case Management Statement filed by FTB.
    August 1, 2022 Case Management Statement filed by Plaintiff.
    August 2, 2022 Proof of Electronic Service filed by Plaintiff.
    August 15, 2022 Minute Order (Case Management Conference) filed by Clerk.
    August 17, 2022 Notice of Continuance filed by FTB.
    September 12, 2022 Consent to Electronic Service and Notice of Electronic Service Address filed by Plaintiff.
    September 19, 2022 Minute Order (Case Management Conference) filed by Clerk.
    September 27, 2022 Notice of Case Reassignment and Order for Plaintiff to Give Notice filed by Clerk.
    September 29, 2022 Notice of Case Management Order filed by FTB.
    October 4, 2022 Proof of Electronic Service filed by Plaintiff.
    November 15, 2022 Answer filed by FTB.
    November 15, 2022 Notice of Ruling filed by FTB.
    November 15, 2022 Case Management Statement filed by FTB.
    December 1, 2022 Minute Order (Status Conference) filed by Clerk.
    February 15, 2023 Declaration of Jarrod Reiser in Support of Defendant FTB’s Motion for Summary Judgment, or in the Alternative Summary Adjudication filed by FTB.
    February 15, 2023 Declaration of Douglas J. Beteta in Support of Defendant FTB’s Motion for Summary Judgment, or in the Alternative Summary Adjudication filed by FTB.
    February 15, 2023 Declaration of Royce Larson filed by FTB.
    February 15, 2023 Separate Statement filed by FTB.
    February 15, 2023 Declaration of Lisa Mellor filed by FTB.
    February 15, 2023 Exhibit List (Compendium of Evidence in Support of Summary Judgment) filed by FTB.
    April 21, 2023 Separate Statement filed by Plaintiff.
    April 21, 2023 Memorandum of Points and Authorities filed by Plaintiff.
    April 21, 2023 Objection (Plaintiff’s Objections to FTB Evidence for Summary Judgment) filed by Plaintiff.
    April 28, 2023 Response (Defendant FTB’s Response to Plaintiff’s Objections to Evidence Submitted by Defendant for MSJ or in the Alternative Summary Adjudication) filed by FTB.
    April 28, 2023 Reply (Defendant FTB’s Reply in Support of MSJ or in the Alternative Summary Adjudication) filed by FTB.
    May 5, 2023 Minute Order (Hearing on Motion for Summary Judgment) filed by Clerk.
    May 5, 2023 Order Granting Summary Judgment in Favor of Defendant filed by Clerk.
    May 5, 2023 Stipulation and Order to use Certified Shorthand Reporter filed by Clerk.
    May 10, 2023 Notice of Ruling filed by FTB.
    May 11, 2023 Judgment (Summary Judgment – Before Trial – May 5, 2023 entered, Plaintiff to take nothing by virtue of the Complaint.) filed by FTB.
    May 11, 2023 Notice of Entry of Judgment/Dismissal/Other Order filed by Clerk.
    June 2, 2023 Memorandum of Costs (Summary) filed by FTB.
    June 14, 2023 Notice of Rejection – Pleadings filed by Clerk.
    July 10, 2023 Appeal – Notice of Appeal/Cross Appeal filed by Appellant.
    July 10, 2023 Proof of Service (Not Summons and Complaint) filed by Plaintiff.
    July 14, 2023 Appeal – Notice of Filing of Notice of Appeal filed by Clerk.
    July 20, 2023 Appeal – Notice Designating Record of Appeal APP-003/010/103 (with Proof of Service) filed by Appellant.
    September 11, 2023 Appeal – Notice of Default Issued, filed by Clerk.
    October 19, 2023 Appeal – Notice Court Reporter to Prepare Appeal Transcript, filed by Clerk.
    November 15, 2023 Appeal – Notice of Fees Due for Clerk’s Transcript on Appeal filed by Clerk.
    March 27, 2024 Notice of Case Reassignment and Order for Plaintiff to Give Notice filed by Clerk.
    April 2, 2024 Case reassigned to Pasadena Courthouse in Department P – Honorable Jared D. Moses, effective 4/2/2024; Reason – Inventory Transfer.
    September 5, 2024 Appeal Document Notice of Overdue Court Reporter’s Transcripts filed by Clerk.
    May 9, 2025 Appeal Document Notice and Order to Produce Overdue Court Reporter’s Transcripts filed by Clerk.
    June 4, 2025 Appeal Record – Delivered Notice of Appeal on 7/10/2023; B331387; issued by Clerk.

    California Second Appellate District

    Date Status
    August 30, 2023 Notice of Appeal filed July 10, 2023 lodged/received.
    August 30, 2023 Default Notice sent – Appellant notified per Rule 8.100(c).
    September 13, 2023 Appellant’s Filing Fee paid by credit card.
    September 14, 2023 Civil Case Information Statement filed by Appellant.
    September 21, 2023 Appellant’s Notice Designating Record on Appeal filed in Trial Court on July 20, 2023.
    October 3, 2023 Return of document for non-conformance. A Proof of Service submitted on September 28, 2023 via Truefiling has been rejected. Missing Proof of Service.
    February 28, 2024 Letter from Respondent Regarding Cases B331387 and B331399 filed.
    May 14, 2025 Received Copy of document filed in Trial Court - Notice of Overdue Court Reporter’s Transcripts dated 5/9/2025.
    June 9, 2025 Record on Appeal filed.
    July 17, 2025 Stipulation of Extension of time for Appellant’s Opening Brief filed. The brief is now due on September 19, 2025.
    October 10, 2025 Appellant Notified Regarding Failure to Timely File Opening Brief.
    November 6, 2025 Appeal Dismissed for Failure to file Opening Brief.

  15. Janelle R. Polk v. Franchise Tax Board

    Filed
    07/13/22
    Courts
    Los Angeles County Superior Court, № 22BBCV00511
    Second Appellate District Case № B331399
    Taxpayer’s Counsel
    Janelle R. Polk
    FTB’s Counsel
    Douglas Beteta
    FTB’s Contact
    Josh Ricafort
    Year
    2015, 2016, 2018
    Amount
    $13,456.00

    Issues:

    1. Whether FTB correctly denied the taxpayer’s claim for refunds and whether there were violations of due process for the 2015, 2016, and 2018 tax years.

    Status:

    Date Status
    July 13, 2022 Complaint filed by Plaintiff.
    July 13, 2022 Civil Case Cover Sheet filed by Plaintiff.
    July 13, 2022 Summons (on Complaint) filed by Plaintiff.
    July 13, 2022 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
    July 13, 2022 Order to Show Cause Failure to File Proof of Service on September 13, 2022 at 8:30 a.m. in Department B, filed by Clerk.
    July 13, 2022 Notice of Case Management Conference on December 1, 2022 at 8:30 a.m. in Department B, filed by Clerk.
    July 20, 2022 Proof of Service by Substituted Service filed by Plaintiff.
    September 2, 2022 Proof of Service by Mail filed by Plaintiff.
    September 15, 2022 Declaration of Demurring or Moving Party in Support of Automatic Extension, filed by FTB.
    September 22, 2022 Notice of Case Reassignment and Order for Plaintiff to Give Notice, filed by Clerk.
    September 22, 2022 Defendant FTB’s Notice of Demurrer and Demurrer to Compliant; Memorandum of Points and Authorities in Support Thereof, filed by FTB.
    September 22, 2022 Declaration of Douglas J. Beteta in Support of Defendant FTB’s Demurrer to Complaint, filed by FTB.
    September 22, 2022 Declaration of Lilly Smith in Support of Defendant FTB’s Demurrer to Complaint, filed by FTB.
    September 22, 2022 Request for Judicial Notice in Support of Demurrer to Complaint, filed by FTB.
    October 4, 2022 Proof of Electronic Service filed by Plaintiff.
    October 24, 2022 Plaintiff’s Opposition to Defendant’s Demurrer filed by Plaintiff.
    October 24, 2022 Plaintiff’s Opposition to Defendant’s Request for Judicial Notice filed by Plaintiff.
    October 24, 2022 Declaration of Plaintiff in Opposition to Demurrer filed by Plaintiff.
    October 28, 2022 FTB’s Reply in Support of Demurrer to Complaint filed by FTB.
    October 28, 2022 FTB’s Reply in Support of Request for Judicial Notice in Support of Demurrer to Complaint filed by FTB.
    October 28, 2022 Supplemental Declaration of Douglas J. Beteta in Support of FTB’s Demurrer to Complaint filed by FTB.
    October 28, 2022 FTB’s Response to Plaintiff’s Evidentiary Objections filed by FTB.
    November 4, 2022 Minute Order (Hearing on Demurrer – Without Motion to Strike) filed by Clerk.
    November 16, 2022 Answer filed by FTB.
    November 16, 2022 Case Management Statement filed by FTB.
    November 16, 2022 Notice of Ruling filed by FTB.
    November 16, 2022 Case Management Statement filed by Plaintiff.
    December 1, 2022 Minute Order (Case Management Conference) filed by Clerk.
    December 8, 2022 Case Management Statement filed by FTB.
    February 16, 2023 Motion for Summary Judgment filed by FTB.
    February 16, 2023 Separate Statement filed by FTB.
    February 16, 2023 Exhibit List (Compendium of Exhibits in Support of Motion for Summary Judgment filed by FTB).
    February 16, 2023 Declaration of Jarrod Reiser in Support of Defendant FTB’s Motion for Summary Judgment filed by FTB.
    February 16, 2023 Declaration of Douglas J. Beteta in Support of Defendant FTB’s Motion for Summary Judgment filed by FTB.
    April 21, 2023 Separate Statement filed by Plaintiff.
    April 21, 2023 Objection to Defendant’s Evidence in Support of Motion for Summary Judgment filed by Plaintiff.
    April 21, 2023 Memorandum in Opposition to FTB’s Motion for Summary Judgment filed by Plaintiff.
    April 28, 2023 Reply (FTB’s Reply in Support of Motion for Summary Judgment) filed by FTB.
    April 28, 2023 Response (FTB’s Response to Plaintiff’s Objections to Evidence Submitted by Defendant for Motion for Summary Judgment) filed by FTB.
    April 28, 2023 Declaration (Reply Declaration of Jarrod Reiser in Support of Defendant FTB’s Motion for Summary Judgment) filed by FTB.
    May 4, 2023 Minute Order (Hearing on Motion for Summary Judgment) filed by Clerk.
    May 4, 2023 Order Granting Summary Judgment in Favor of Defendant filed by Clerk.
    May 4, 2023 Order Appointing Court Approved Reporter as Official Reporter Pro Tempore.
    May 10, 2023 Notice of Ruling filed by FTB.
    May 11, 2023 Judgment (Summary Judgment – Before Trial – May 4, 2023 entered, Plaintiff to take nothing by virtue of the Complaint.) filed by FTB.
    May 11, 2023 Notice of Entry of Judgment/Dismissal/Other Order filed by Clerk.
    June 2, 2023 Memorandum of Costs (Summary) filed by FTB.
    June 14, 2023 Notice of Rejection – Pleadings filed by Clerk.
    July 10, 2023 Appeal – Notice of Appeal/Cross Appeal filed by Appellant.
    July 10, 2023 Proof of Service (not Summons and Complaint) filed by Plaintiff.
    July 14, 2023 Appeal – Notice of Filing of Notice of Appeal filed by Clerk.
    July 20, 2023 Appeal – Notice Designating Record of Appeal APP-003/010/103 (with Proof of Service) filed by Appellant.
    September 11, 2023 Appeal – Notice of Default Issued and filed by Clerk.
    September 11, 2023 Updated - Appeal – Notice of Default Issued as to Parties.
    October 19, 2023 Appeal – Notice of Court Reporter to Prepare Appeal Transcript filed by Clerk.
    November 7, 2023 Appeal – Notice of Fees Due for Clerk’s Transcript on Appeal filed by Clerk.
    January 19, 2024 Appeal Record Delivered filed by Clerk.
    March 27, 2024 Notice of Case Reassignment and Order for Plaintiff to Give Notice filed by Clerk.
    April 2, 2024 Case reassigned to Pasadena Courthouse in Department P – Honorable Jared D. Moses effective April 2, 2024; Reason: Inventory Transfer.
    June 2, 2025 Appeal – Remittitur – Affirmed Notice of Appeal 7/10/2023 B331399; filed by Clerk.

    California Second Appellate District

    Date Status
    August 31, 2023 Notice of Appeal filed July 10, 2023 lodged/received.
    August 31, 2023 Default Notice sent – Appellant notified per Rule 8.100(c).
    September 13, 2023 Appellant’s Filing Fee paid by credit card.
    September 19, 2023 Civil Case Information Statement filed by Plaintiff.
    September 21, 2023 Appellant’s Notice Designating Record on Appeal filed in Trial Court on July 20, 2023.
    October 3, 2023 Returned document for non-conformance. A Proof of Service submitted September 28, 2023 via truefiling has been rejected. Missing Proof of Service.
    January 26, 2024 Record on Appeal filed by Clerk. (280 pages)
    February 28, 2024 Letter from Respondent’s Attorney:

    The two cases identified above are pending before the Second Appellate District of the California Court of Appeal. Case number B331399 has been assigned to Division Eight, while the record for case number B331387 has not been completed. The appeals are brought by the same appellant, Janelle R. Polk, against the same respondent, the Franchise Tax Board, my client. While also involving other issues, both cases raise the question of whether the "pay first, litigate later" rule of Section 32 of the California Constitution bars Ms. Polk’s claims for refund for the 2015 tax year. The cases were related in the trial court. (See Polk v. Franchise Tax Board (Sup. Ct. Los Angeles Count, Sept. 19, 2022, № 22 BBCV00170) Minute Order at p. 1.) Nonetheless, appellant’s case information statement did not identify these two appeals as related. Thus, to avoid the possibility of conflicting opinions, I wanted to bring the cases to the Court’s attention.
    March 4, 2024 Stipulation of Extension of Time filed to Appellant’s Opening Brief, due on May 6, 2024 by 61 days.
    May 13, 2024 Appellant Notified Regarding Failure to Timely File Opening Brief. Opening Brief was due on May 6, 2024.
    May 28, 2024 Appellant’s Opening Brief Extension granted for a total of 61 days. Due on 5/6/2024.
    June 20, 2024 Stipulation of Extension of Time filed. Respondent’s Brief due on August 26, 2024, by 60 days.
    August 26, 2024 Respondent’s Brief – One extension granted for a total of 60 days, due on August 26, 2024.
    September 16, 2024 Stipulation filed to Appellant’s Reply Brief.
    September 17, 2024 Stipulation of Extension of Time filed to Appellant’s Reply Brief. Due on November 15, 2024 by 60 days.
    November 15, 2024 Appellant’s Reply Brief filed.
    November 18, 2024 Case fully briefed.
    December 2, 2024 Case briefed and on assignment panel.
    February 25, 2025 Calendar Notice sent electronically for March 27, 2025 at 9:00 a.m.
    March 6, 2025 Waiver of Oral Argument filed by Respondent.
    March 10, 2025 No Calendar Notice from Appellant.
    March 17, 2025 Argument waived, cause submitted.
    March 17, 2025 Opinion filed, affirmed in full/Grimes-Wiley-Viramontes/13 pages.
    June 2, 2025 Remittitur issued, FTB to recover its costs on Appeal.
    June 2, 2025 Case complete.

  16. Janelle R. Polk. v. Franchise Tax Board

    Filed
    11/03/20
    Courts
    Los Angeles County Superior Court, Case № 20STLC09273
    Second Appellate District Case № B323205
    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
    November 23, 2021 Motion for Summary Judgment filed by FTB
    November 23, 2021 Declaration of Shawna Ventolieri in Support of Motion for Summary Judgment filed by FTB
    November 23, 2021 Compendium of Evidence filed by FTB
    November 23, 2021 Declaration of Douglas J. Beteta in Support of Motion for Summary Judgment filed by FTB
    November 23, 2021 Separate Statement filed by FTB
    December 1, 2021 Ex Parte Application to Set Hearing Date for Motion for Summary Judgment filed by FTB
    December 1, 2021 Declaration of Douglas J. Beteta filed by FTB
    December 2, 2021 Minute Order on Hearing on Ex Parte Application to Set Hearing Date for Motion for Summary Judgment filed by Clerk
    December 15, 2021 Notice of Continuance filed by FTB
    April 20, 2022 Separate Statement (In Opposition to Defendant’s Motion for Summary Judgment) filed by Plaintiff.
    April 20, 2022 Memorandum of Points & Authorities filed by Plaintiff.
    April 20, 2022 Brief (Plaintiff’s Evidence in Opposition to Defendant FTB’s Motion for Summary Judgment) filed by Plaintiff.
    April 20, 2022 Proof of Service (Not Summons and Complaint) filed by Plaintiff.
    April 20, 2022 Declaration (Plaintiff’s Declaration in Opposition to Defendant FTB’s Motion for Summary Judgment) filed by Plaintiff.
    April 20, 2022 Proof of Service (Not Summons and Complaint) (Declaration of Service by Email) filed by Plaintiff.
    April 29, 2022 Declaration (of San Tuong in Support of FTB’s Motion for Summary Judgment) filed by FTB.
    April 29, 2022 Objection (to Evidence Submitted by Plaintiff in Opposition to Motion for Summary Judgment) filed by FTB.
    April 29, 2022 Separate Statement filed by FTB.
    April 29, 2022 Reply (In Support of FTB’s Motion for Summary Judgment) filed by FTB.
    May 3, 2022 Objection (to FTB’s Evidence in Support of Motion for Summary Judgment) filed by Plaintiff.
    May 4, 2022 Order Appointing Court Approved Reporter as Official Reporter Pro Tempore (Adra L. Pittman, CSR #13298).
    May 4, 2022 Minute Order (Hearing on Motion for Summary Judgment) filed by Clerk.
    May 16, 2022 Notice Regarding Continuance of Hearing and Order filed by Clerk.
    May 20, 2022 Notice of Related Case filed by FTB.
    May 24, 2022 Proof of Service by Mail filed by Plaintiff.
    June 9, 2022 Notice of Motion (In Limine № 1) filed by FTB.
    June 9, 2022 Declaration of Notice filed by FTB.
    June 9, 2022 Minute Order (Ruling on Submitted Matter) filed by Clerk.
    June 9, 2022 Certificate of Mailing for ((Ruling on Submitted Matter) of June 9, 2022) filed by Clerk.
    June 9, 2022 Order Regarding Defendant’s Motion for Summary Judgment or, in the Alternative, Summary Adjudication filed by Clerk.
    June 20, 2022 Minute Order (Non-Appearance Case Review Re: Submission of Judgment) filed by Clerk.
    June 21, 2022 Motion for Reconsideration filed by Plaintiff.
    June 21, 2022 Affidavit of Janelle R. Polk in Support of Motion for Reconsideration filed by Plaintiff.
    June 21, 2022 Proof of Service (Not Summons and Complaint) filed by Plaintiff.
    July 5, 2022 Judgment filed by FTB
    July 5, 2022 Minute Order (Court Order) filed by Clerk.
    July 5, 2022 Certificate of Mailing for (Court Order) of July 5, 2022 filed by Clerk.
    July 5, 2022 Notice of Entry of Judgment/Dismissal/Other Order filed by Clerk.
    July 14, 2022 Memorandum of Costs (Summary) filed by FTB.
    July 18, 2022 Minute Order (Court Order Re: Notice of Related Cases) filed by Clerk.
    July 18, 2022 Certificate of Mailing for (Court Order Re: Notice of Related Cases) of July 18, 2022 filed by Clerk.
    September 1, 2022 Appeal – Notice of Appeal/Cross Appeal filed by Appellant.
    September 12, 2022 Proof of Service (not Summons and Complaint) filed by Appellant.
    September 12, 2022 Appeal – Notice of Filing of Notice of Appeal filed by Clerk.
    September 12, 2022 Appeal – Notice Designating Record of Appeal filed by Appellant.
    September 19, 2022 Appeal – Notice Designating Record of Appeal filed by FTB.
    October 25, 2022 Appeal – Notice of Default issued and filed by Clerk.
    November 10, 2022 Appeal – Reporter Appeal Transcripts Deposit paid for Appellant, filed by Clerk.
    November 10, 2022 Appeal – Reporter Appeal Transcripts Deposit paid for Appellant, filed by Clerk.
    December 7, 2022 Appeal – Notice Court Reporter to Prepare Appeal Trascript, filed by Clerk.
    December 20, 2022 Appeal - Notice of Fees Due for Clerk’s Transcript on Appeal, filed by Clerk.
    December 30, 2022 Appeal - Clerk’s Transcript Fee paid for Janelle R. Polk, filed by Clerk.
    January 18, 2023 Appeal – Original Clerk’s Transcript two volumes certified for Notice of Appeal filed September 1, 2022, filed by Clerk.
    January 20, 2023 Appeal Record delivered, filed by Clerk.
    April 19, 2024 Appeal – Remittitur – Affirmed (NOA 9/1/2022 B323205) filed by Clerk.
    May 1, 2024 Memorandum of Costs on Appeal filed by FTB.

    California Second Appellate District

    Date Status
    September 16, 2022 Notice of Appeal lodged/received filed September 1, 2022 by Janelle R. Polk.
    September 16, 2022 Default Notice sent - Appellant notified per rule 8.100(c). No fee received.
    September 16, 2022 Received copy of document filed in Trial Court. Clerk’s Notice of Reclassification. Matter has been reclassified from Civil Limited to Civil Unlimited jurisdiction.
    September 26, 2022 Civil Case Information Statement filed by Appellant.
    September 28, 2022 Appellant’s Notice designating record on Appeal filed in Trial Court on September 12, 2022: 8.122w. RT.
    September 29, 2022 Civil filing fee paid via credit card for Janelle R. Polk.
    October 12, 2022 Respondent’s Notice designating record on Appeal filed in Trial Court on September 19, 2022.
    January 23, 2023 Record on Appeal filed.
    March 21, 2023 Appellant Notified Regarding Failure to Timely File Opening Brief which was due on March 6, 2023.
    April 7, 2023 Appellant’s Opening Brief filed by Appellant.
    April 10, 2023 Default Appellant: no Certificate of Interested Persons filed.
    April 25, 2023 Certificate of Interested Entities or Persons filed by Appellant.
    May 2, 2023 Stipulation of Extension of Time filed. Respondent’s Brief is due on July 7, 2023.
    July 7, 2023 Respondent’s Brief granted extension for a total of 60 days, Stipulation of extension of time filed – due July 7, 2023.
    July 26, 2023 Appellant filed Stipulation for Extension of Time to File Reply Brief to 60 days.
    July 27, 2023 Appellant’s Reply Brief is due on 9/25/2023.
    September 25, 2023 Appellant’s Reply Brief filed.
    September 26, 2023 Case fully briefed.
    October 2, 2023 Case briefed and on assignment panel.
    December 21, 2023 Calendar Notice sent electronically – Calendar date set for January 23, 2024 at 9:00 a.m.
    January 3, 2023 Email indicating Parties have agreed to waive Oral Argument received.
    January 3, 2023 Waiver of Oral Argument filed by Respondent.
    January 16, 2023 On the Court’s own Motion, the Parties having waived Oral Argument, the above-entitled Matter is deemed submitted as of this date. Panel: Grimes, Acting P.J., Wiley, J. and Viramontes, J.
    January 16, 2023 Cause submitted.
    January 16, 2023 Opinion filed, signed Unpublished, Affirmed in full – Grimes-Wiley-Viramontes. (11 pages)
    January 31, 2024 Rehearing Petition filed by Appellant.
    February 1, 2024 Petition for Rehearing denied.
    February 26, 2024 Service copy of Petition for Review received by Respondent.
    February 27, 2024 Record transmitted to Supreme Court electronically.
    April 17, 2024 Petition for Review denied in Supreme Court.
    April 19, 2024 Remittitur issued.
    April 19, 2024 Case complete.
    July 24, 2024 Service copy of Notice Regarding Filing of a Petition for Writ of Certiorari received from Supreme Court filing.

  17. John F. Edwards and Karie Edwards v. Franchise Tax Board

    Filed
    October 17, 2023
    Court
    San Francisco County Superior Court, Case № CGC23609822
    Taxpayer’s Counsel
    Chris Housh, Housh Tax Law, A.P.C.
    FTB’s Counsel
    Doug Beteta
    Contact
    Scott DePeel
    Year
    2018
    Amount
    Approximately $92,857.91

    Issues:

    1. Whether plaintiffs are entitled to a claim for refund under the reasonable cause exception under Revenue and Taxation Code Sec 19132.

    Status:

    Date Status
    October 17, 2023 Other Non-Exempt Complaints, filed by Plaintiffs as to FTB’s No Summons Issued, Judicial Council Civil Case Cover Sheet not filed. Case Management Conference scheduled for March 20, 2024, Proof of Service due on December 18, 2023, Case Management Statement due on February 26, 2024.
    October 17, 2023 Complaint for Refund of Personal Income Taxes filed.
    October 17, 2023 Civil Case Coversheet filed by Plaintiffs.
    October 17, 2023 Notice to Plaintiffs.
    October 19, 2023 Summons issued to Plaintiffs.
    January 25, 2024 Demurrer to Complaint, Proof of Service, Points and Authorities filed by FTB. Hearing set for February 22, 2024 at 9:30 a.m. in Department 302.
    January 25, 2024 Declaration of Douglas Beteta in Support of FTB’s Demurrer to Complaint for Refund of Personal Income Taxes filed by FTB.
    February 2, 2024 Opposition to Defendant’s Demurrer to Complaint Memorandum of Points and Authorities in Support Thereof filed by Plaintiffs.
    February 14, 2024 Reply in Support of Defendant FTB’s Demurrer to Complaint for Refund of Personal Income Taxes filed by FTB.
    February 22, 2024 Mini Minutes for February 22, 2024 9:30 a.m. for Department 302 filed.
    February 22, 2024 Law and Motion, Department 302 as to the February 22, 2024 Hearing Re: FTB’s Demurrer to Complaint, the Court continues the Matter to March 11, 2024 at 9:30 a.m. in Department 302.
    March 1, 2024 FTB’s Supplemental Brief in Support of Demurrer to Complaint for Refund of Personal Income Taxes filed by FTB.
    March 1, 2024 Supplemental Brief in Opposition to Defendant’s Demurrer to Complaint filed by Plaintiffs.
    March 6, 2024 Case Management Statement filed by FTB. Estimated time for Trial – 2 Days.
    March 6, 2024 Case Management Statement filed by Plaintiffs. Estimated time for Trial – 3 hours.
    March 7, 2024 Case Management Conference of March 20, 2024 continued to May 1, 2024 at 10:30 a.m. in Department 610. Notice sent by Court.
    March 11, 2024 Order Sustaining FTB’s Demurrer to Complaint for Refund of Personal Income Taxes Without Leave to Amend.
    March 11, 2024 Mini Minutes for March 11, 2024 at 9:30 a.m. for Department 302.
    March 11, 2024 Law and Motion, Department 302 as to the March 11, 2024 Hearing Re: FTB’s Demurrer to Complaint, the Court takes the Matter under Submission. After the Hearing, the Court signs an Order Sustaining the Demurrer Without Leave to Amend.
    March 13, 2024 Notice of Entry of Order/Notice of Ruling filed by FTB.
    March 13, 2024 Notice of Lodgment of (Proposed) Judgment filed by Plaintiffs.
    March 21, 2024 The Court Ordered the following Judgment Entered: It is Adjudged that Plaintiffs take nothing from FTB, see scanned document.
    March 26, 2024 Notice of Entry of Judgment filed.
    April 5, 2024 Case Management Conference of May 1, 2024 is off Calendar. Judgment on file, Notice sent by Court.
    April 5, 2024 Order that Hearing is Off Calendar.

  18. Jose Guzman Salcedo v. Franchise Tax Board

    Filed
    November 11, 2023
    Court
    Los Angeles County Superior Court, Case № 23PSCV03555
    Taxpayer’s Counsel
    Jose Guzman Salcedo (In Pro Per)
    FTB’s Counsel
    Jarrod Wood
    Contact
    Mary Yee
    Years
    2001, 2002, 2003
    Amount
    $0.00

    Issues:

    1. Whether there are allegations of abusive tax audit, professional and general negligence, and intentional tort.

    Status:

    Date Status
    November 17, 2023 Complaint filed by Plaintiffs.
    November 17, 2023 Order on Court Fee Waiver (Superior Court) filed by Clerk.
    November 17, 2023 Civil Case Cover Sheet filed by Plaintiffs.
    November 17, 2023 Summons (on Complaint) filed by Clerk.
    November 17, 2023 Alternate Dispute Resolution Packet filed by Clerk.
    November 17, 2023 First Amended General Order Regarding Mandatory Electronic Filing filed by Clerk.
    November 17, 2023 Voluntary Efficient Litigation Stipulation Packet filed by Clerk.
    November 17, 2023 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
    November 20, 2023 Notice of Case Management Conference filed by Clerk.
    November 20, 2023 Order to Show Cause Failure to File Proof of Service filed by Clerk.
    November 20, 2023 Order to Show Cause Regarding Failure to File Proof of Service scheduled for April 18, 2024 at 8:30 a.m. in Department G.
    November 20, 2023 Case Management Conference scheduled for April 18, 2024 at 8:30 a.m. in Department G.
    December 27, 2023 Request for Copies filed by Plaintiffs.
    January 3, 2024 Order on Court Fee Waiver (Superior Court) filed by Clerk.
    January 10, 2024 Updated -- Proof of Service by Mail Party not listed on Complaint: Name Extension changed from Party not listed on Complaint to Party not listed on Complaint.
    January 10, 2024 Proof of Service by Mail Party not listed on Complaint - Rejected; Submitted by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); After Substituted Service of Summons and Complaint? No.
    January 10, 2024 Updated -- Proof of Service by Mail served Party not listed on Complaint: Name Extension: served Party not listed on Complaint.
    January 10, 2024 Proof of Service by Mail - Rejected; Submitted by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); After Substituted Service of Summons and Complaint? No.
    January 10, 2024 Updated – Proof of Personal Service: Document changed from Proof of Publication to Proof of Personal Service.
    January 10, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: Franchise Tax Board (Defendant); Service Costs Waived: No; Service Cost Waived: No.
    January 10, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: E*Trade Financial Corp (Defendant); Service Cost Waived: No.
    January 10, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: Attorney Michael D. Lane (E*Trade Counsel) (Defendant); Service Cost Waived: No.
    January 10, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: Bank of America Corp, (Bank of America, Rancho Cucamonga Branch) (Defendant); Service Cost Waived: No.
    January 10, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: E*Trade Securities Inc Federal I.D. No:77-0116489 (Defendant); Service Cost Waived: No.
    January 10, 2024 Proof of Service by Mail; Filed by: Jose Guzman Salcedo (Plaintiff); As to: E*Trade Financial Corp (Defendant); After Substituted Service of Summons and Complaint ?: No.
    January 10, 2024 Proof of Service by Mail; Filed by: Jose Guzman Salcedo (Plaintiff); As to: Attorney Michael D. Lane (E*Trade Counsel) (Defendant); After Substituted Service of Summons and Complaint ?: No.
    January 10, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: Attorney Michael D. Lane (E*Trade Counsel) (Defendant); Service Cost Waived: No.
    January 29, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: John Edward Bersin (General Counsel) (Defendant); Service Cost Waived: No.
    January 29, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: E*Trade Securities LLC (Defendant); Service Cost Waived: No.
    January 29, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: Franchise Tax Board (Defendant); Service Cost Waived: No.
    January 29, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: E*Trade Financial LLC (Defendant); Service Cost Waived: No.
    January 29, 2024 Proof of Personal Service; Filed by: Jose Guzman Salcedo (Plaintiff); Rafael R. Salcedo (Plaintiff); As to: Bank of America Corp, (Bank of America, Rancho Cucamonga Branch) (Defendant); Service Cost Waived: No.
    February 16, 2024 Declaration of Demurring Party Regarding Meet and Confer filed by Bank of America Corp, Rancho Cucamonga Branch (Defendant).
    February 16, 2024 Request for Judicial Notice filed by Bank of America Corp, Rancho Cucamonga Branch (Defendant).
    February 16, 2024 Demurrer – Without Motion to Strike filed by Bank of America Corp, Rancho Cucamonga Branch (Defendant).
    February 20, 2024 Hearing on Demurrer – Without Motion to Strike scheduled for April 18, 2024 at 8:30 a.m. in Department G.
    February 27, 2024 Pursuant to the request of moving Party, Hearing on Demurrer – Without Motion to Strike scheduled for March 20, 2024 at 8:30 a.m. in Department G, not held. Rescheduled by Party to March 27, 2024 at 8:30 a.m.
    February 29, 2024 Demurrer – Without Motion to Strike filed by E*Trade Securities LLC; John Edward Bersin (General Counsel)(Defendant).
    February 29, 2024 Declaration of Henry A. Stroud in Support of Defendant’s E*Trade Securities LLC and John Edward Bersin’s Demurrer to the Complaint filed by E*Trade Securities LLC; John Edward Bersin (General Counsel)(Defendant).
    February 29, 2024 Notice Proposed Order filed by E*Trade Securities LLC; John Edward Bersin (General Counsel)(Defendant) as to Plaintiffs.
    February 29, 2024 Declaration of John Bersin filed by E*Trade Securities LLC; John Edward Bersin (General Counsel)(Defendant).
    February 29, 2024 Motion to Compel Arbitration filed by E*Trade Securities LLC; John Edward Bersin (General Counsel)(Defendant) as to Plaintiffs.
    March 1, 2024 Hearing on Demurrer – Without Motion to Strike scheduled for March 27, 2024 at 8:30 am. In Department G – Not Held – Vacated by Court on March 1, 2024.
    March 5, 2024 Hearing on Motion to Compel Arbitration scheduled for April 15, 2024 at 8:30 am. in Department G.
    March 13, 2024 Proof of Service of Summons – Civil filed by Plaintiffs as to E*Trade Financial LLC (Defendant) after Substituted Service of Summons and Complaint? No.
    March 13, 2024 Proof of Service by Mail – Civil filed by Plaintiffs after Substituted Service of Summons and Complaint? No.
    March 13, 2024 Proof of Service of Summons – Civil filed by Plaintiffs as to TIR Holdings Limited, A Cayman Islands Company (Defendant) after Substituted Service of Summons and Complaint? No.
    March 13, 2024 Proof of Service by Mail – Civil filed by Plaintiffs as to E*Trade Securities LLC, John Edward Bersin, Bank of America Corp., after Substituted Service of Summons and Complaint? No.
    March 13, 2024 Declaration of Jose Guzman Salcedo in Support of Proof of Service and Demurring or Moving Party Regarding Meet and Confer filed by Plaintiffs.
    March 25, 2024 Notice of Remote Appearance filed by E*Trade Securities LLC; John Edward Bersin (General Counsel) as to Plaintiffs.
    March 26, 2024 On the Court’s own Motion, Hearing on Motion to Compel Arbitration scheduled for April 15, 2024 at 8:30 a.m. in Department G Not Held – Continued – Court Congestion was rescheduled to April 18, 2024 at 8:30 a.m.
    March 26, 2024 On the Court’s own Motion, Hearing on Demurrer – Without Motion to Strike scheduled for March 27, 2024 at 8:30 a.m. in Department G Not Held – Advanced and Continued – by Court and rescheduled to April 18, 2024 at 8:30 a.m.
    March 26, 2024 Notice Regarding Continuance of Hearing and Order filed by Clerk.
    March 27, 2024 Proof of Personal Service filed by Plaintiffs as to FTB; Service Cost Waived: No.
    March 27, 2024 Proof of Personal Service filed by Plaintiffs as to E*Trade Securities LLC and John Edward Bersin (General Counsel); Service Cost Waived: No.
    March 27, 2024 Proof of Service by Mail filed by Plaintiffs; Bank of America Corp.; After Substituted Service of Summons and Complaint; Service Cost Waived: No.
    March 27, 2024 Declaration of Jose Guzman filed by Plaintiffs.
    March 29, 2024 Case Management Statement filed by Bank of America Corp.
    April 3, 2024 Case Management Statement filed by E*Trade Securities LLC and John Edward Bersin.
    April 3, 2024 Proof of Service by Mail filed by Plaintiffs as to Bank of America Corp.; after Substituted Service of Summons and Complaint? No.
    April 3, 2024 Declaration of Jose Guzman Salcedo, filed by Plaintiffs.
    April 3, 2024 Proof of Service by Mail filed by Plaintiffs as to Bank of America Corp.; after Substituted Service of Summons and Complaint? No.
    April 3, 2024 Case Management Statement filed by Plaintiffs.
    April 4, 2024 Updated – Declaration of Jose Guzman Salcedo: Name Extension changed from Josse Guzman Salcedo to Jose Guzman Salcedo.
    April 10, 2024 Declaration of Jose Guzman Salcedo filed by Plaintiffs.
    April 10, 2024 Proof of Service by Mail filed by Plaintiffs as to Bank of America Corp. after Substituted Service of Summons and Complaint? No.
    April 11, 2024 Request for Judicial Notice filed by Bank of America Corp.
    April 11, 2024 Reply to Plaintiffs’ Opposition to Demurrer to Complaint filed by Bank of America Corp.
    April 12, 2024 Proof of Service (not Summons and Complaint) filed by Bank of America Corp. as to Jose Guzman Salcedo and Rafael R. Salcedo.
    April 18, 2024 On the Court’s own Motion, Hearing on Demurrer – Without Motion to Strike scheduled for April 18, 2024 at 8:30 a.m. in Department G held – Continued and rescheduled to June 24, 2024 at 8:30 a.m.
    April 18, 2024 On the Court’s own Motion, Order to Show Cause Regarding Failure to File Proof of Service scheduled for April 18, 2024 at 8:30 a.m. in Department G held – Continued and rescheduled to June 24, 2024 at 8:30 a.m.
    April 18, 2024 On the Court’s own Motion, Case Management Conference scheduled for April 18, 2024 at 8:30 a.m. in Department G held – Continued and rescheduled to June 24, 2024 at 8:30 a.m.
    April 18, 2024 Order to Show Cause Regarding Payment of Waived Fees filed.
    April 18, 2024 Certificate of Mailing for Case Management Conference; Order to Show Cause filed by Clerk.
    April 18, 2024 Minute Order for Case Management Conference; Order to Show Cause filed by Clerk.
    April 18, 2024 On the Complaint filed by Jose Guzman Salcedo, et al, on November 17, 2023, entered Order for Dismissal Without Prejudice as to E*Trade Group Inc. and TIR Holdings Limited.
    April 18, 2024 On the Complaint filed by Jose Guzman Salcedo, et al, on November 17, 2023, entered Order for Dismissal Without Prejudice as to E*Trade Clearing LLC Federal I.D. No: 32-0012683.
    April 18, 2024 Order to Show Cause Regarding Dismissal as to the Remaining Unserved Defendant’s schedule for June 24, 2024 at 8:30 a.m. in Department G filed.
    April 18, 2024 Hearing on Demurrer – Without Motion to Strike scheduled for June 24, 2024 at 8:30 a.m. in Department G.
    April 18, 2024 Order – Dismissal filed by Court.
    April 18, 2024 On the Court’s own Motion, Hearing on Motion to Compel Arbitration scheduled for April 18, 2024 at 8:30 a.m. in Department G held – Continued and rescheduled to June 24, 2024 at 8:30 a.m.
    April 25, 2024 Order on Court Fee Waiver (Superior Court) filed by Clerk.
    June 10, 2024 Proof of Personal Service filed by Plaintiff as to FTB, Service cost waived: No.
    June 14, 2024 Hearing on Demurrer-Without Motion to Strike scheduled for 7/10/2024 at 8:30 a.m. in Department G Not Held – Vacated by Court on 6/14/2024.
    June 14, 2024 Declaration of Jarrad L. Wood in Support of Demurrer filed by FTB.
    June 14, 2024 Demurrer-Without Motion to Strike filed by FTB.
    June 17, 2024 Hearing on Demurrer-Without Motion to Strike scheduled for 7/10/2024 at 8:30 a.m. in Department G.
    June 20, 2024 Proof of Service by Mail filed by Plaintiffs as to FTB after Substituted Service of Summons and Complaint.
    June 20, 2024 Declaration of Jose Guzman Salcedo filed by Plaintiffs.
    June 24, 2024 Updated – Motion to Compel Arbitration filed by E*Trade Securities LLC and John Edward Bersin; Result: Granted.
    June 24, 2024 Updated – Demurrer – Without Motion to Strike filed by E*Trade Securities LLC and John Edward Bersin; Result: Sustained.
    June 24, 2024 Updated – Demurrer – Without Motion to Strike filed by Bank of America Corp; Result: Sustained Without Leave to Amend.
    June 24, 2024 Order to Show Cause Regarding Dismissal as to the Remaining Unserved Defendants’ Schedule for 6/24/2024 at 8:30 a.m. in Department G updated: Result type to Held.
    June 24, 2024 Order to Show Cause Regarding Failure to File Proof of Service scheduled for 6/24/2024 at 8:30 a.m. in Department G updated: Result type to Held.
    June 24, 2024 Hearing on Motion to Compel Arbitration scheduled for 6/24/2024 at 8:30 a.m. in Department G updated: Result type to Held – Motion Granted.
    June 24, 2024 Hearing on Demurrer – Without Motion to Strike scheduled for 6/24/2024 at 8:30 a.m. in Department G updated: Result type to Held.
    June 24, 2024 Case Management Conference scheduled for 6/24/2024 at 8:30 a.m. in Department G updated: Result type to Held.
    June 24, 2024 Minute Order (Case Management Conference; Hearing on Demurrer) filed.
    June 24, 2024 Tentative Ruling Order filed by Clerk.
    June 24, 2024 Updated – Demurrer – Without Motion to Strike filed by FTB; Result: Sustained.
    June 25, 2024 On the Court’s Own Motion, Hearing on Demurrer – Without Motion to Strike scheduled for 6/24/2024 at 8:20 a.m. in Department G Not Held – Continued to 7/29/2024 at 8:30 a.m.
    June 25, 2024 Order to Show Cause Regarding Arbitration Status scheduled for 1/15/2025 at 8:30 a.m. in Department G.
    June 25, 2024 Hearing on Demurrer – Without Motion to Strike scheduled for 7/29/2024 at 8:30 a.m. in Department G.
    June 26, 2024 Notice of Ruling filed by E*Trade Securities LLC and John Edward Bersin.
    July 3, 2024 Order (Proposed) Sustaining Defendants’ E*Trade Securities LLC and John Edward Bersin’s Demurrer to Plaintiffs’ Complaint and Granting Defendants’ E*Trade Securities LLC and John Edward Bersin’s Motion to Compel Arbitration signed and filed by E*Trade Securities LLC and John Edward Bersin.
    July 3, 2024 Order Sustaining Defendant Bank of America, N.A.S. Demurrer signed and filed by Bank of America Corp. (Bank of America, Rancho Cucamonga Branch) (Defendant) as to Plaintiffs.
    July 10, 2024 Proof of Service of Summons filed by Plaintiffs.
    July 10, 2024 Declaration of Jose Guzman Salcedo in Support of Proof of Service on FTB’s attorney Michael D. Lane filed by Jose Guzman Salcedo.
    July 10, 2024 Proof of Service by First Class Mail – Civil filed by Jose Guzman Salcedo.
    July 11, 2024 Notice of Ruling filed by Bank of America, Rancho Cucamonga Branch) (Defendant).
    July 17, 2024 Notice of Rejection – Pleadings; filed by Clerk.
    July 23, 2024 Reply in Support of Demurrer filed by FTB.
    July 23, 2024 Supplemental Declaration of Jarrad L. Wood filed by FTB.
    July 23, 2024 Notice of Appearance Remote filed by FTB.
    July 24, 2024 Declaration of Michael D. Lane in Support of His Special Motion to Strike Pursuant to CCP 425.16 field by Attorney Michael D. Lane (E*Trade Counsel).
    July 24, 2024 Special Motion to Strike under CCP Section 425.16 (Anti-SLAPP Motion) filed by Michael D. Lane.
    July 25, 2024 Judgment signed and filed by Bank of America Corp. as to Plaintiffs.
    July 25, 2024 Hearing on Special Motion to Strike under CCP Section 425.16 (Anti-SLAPP Motion) scheduled for September 4, 2024 at 8:30 a.m. in Department G.
    July 29, 2024 Order Sustaining FTB’s Demurrer Without Leave to Amend filed by Clerk.
    July 29, 2024 Hearing on Demurrer – Without Motion to Strike scheduled for July 29, 2024 at 8:30 a.m. in Department G updated: Result Type to Held.
    July 29, 2024 Minute Order (Hearing on Demurrer – Without Motion to Strike) filed.
    July 29, 2024 FTB’s Notice of Entry of Order Sustaining Demurrer filed by FTB as to Plaintiffs.
    July 30, 2024 Notice of Entry of Judgment in Favor of Bank of America, N.A., filed by Bank of America Corp. as to Plaintiffs.
    August 7, 2024 FTB’s Notice of Entry of Judgment filed by FTB.
    August 13, 2024 Proof of Service by First Class Mail – Civil filed by Plaintiffs.
    August 13, 2024 Declaration of Jose Guzman Salcedo in Support of His Opposing Motion filed by Plaintiffs.
    August 13, 2024 Plaintiffs’ Motion Opposition to Defendant Michael D. Lane’s Special Motion to Strike Pursuant to CCP 425.16 (Anti-Slapp) filed by Plaintiffs.
    August 27, 2024 Reply Memorandum of Points and Authorities in Support of Defendant Michael D. Lane’s Special Motion to Strike Pursuant to CCP 425.16 (Anti-Slapp) filed by Michael D. Lane.
    September 4, 2024 Hearing on Special Motion to Strike under CCP Section 425.16 (Anti-SLAPP Motion) scheduled for 9/4/2024 at 8:30 a.m. in Department G updated – Result type to Held – Motion Granted.
    September 4, 2024 Proposed Order Granting Defendant Michael D. Lane’s Special Motion to Strike Pursuant to CCP 425.16, signed and filed by Michael D. Lane.
    September 4, 2024 Minute Order (Hearing on Special Motion to Strike Pursuant to CCP 425.16) filed.
    September 4, 2024 Order Regarding the Court’s Tentative Ruling filed by Clerk.
    September 4, 2024 Updated - Special Motion to Strike Pursuant to CCP 425.16 filed by Michael D. Lane; Result: Granted.
    September 5, 2024 Notice of Ruling filed by John Edward Bersin.
    September 19, 2024 Order on Court Fee Waiver (Superior Court) signed and filed by Clerk as to Plaintiff.

  19. Marc S. Gelman and Robin S. Gelman v. CA Office of Tax Appeals, FTB., et al

    Filed
    July 17, 2025
    Court
    Los Angeles County Superior Court, Case № 25STCP02661
    Taxpayer’s Counsel
    Jason M. Ingber
    FTB’s Counsel
    Andrea Schoor-West
    FTB’s Contact
    Renel Sapiandante
    Year
    2011
    Amount
    Approximately $1.00

    Issues:

    1. Whether the taxpayers can file a declaratory action without exhausting their administrative remedies.
    2. Whether the taxpayers can file a mandamus writ without exhausting their administrative remedies.

    Status:

    Date Status
    July 17, 2025 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
    July 17, 2025 Verified Petition for Writ of Administrative Mandamus and Complaint for Declaratory Relief filed by Petitioners.
    July 18, 2025 Case assigned to Honorable Stephen I. Goorvitch in Department 82.
    July 18, 2025 Clerk’s Certificate of Service by Electronic Service filed by Clerk as to Jason Ingber (Attorney).
    July 18, 2025 Notice of Trial Setting Conference and Attached Orders Thereon filed by Clerk.
    July 18, 2025 Trial Setting Conference scheduled for 10/24/2025 at 9:30 a.m. in Department 82.
    July 22, 2025 Summons on Petition issued and filed by Petitioners.
    July 22, 2025 Civil Case Cover Sheet filed by Petitioners.
    August 7, 2025 Proof of Personal Service filed by Petitioners, service date 7/30/2025.
    August 19, 2025 Pursuant to the request of Moving Party, Hearing on Demurrer - Without Motion to Strike scheduled for 02/11/2026 at 8:30 a.m. in Department 39 Not Held - Taken Off Calendar by Party on 08/19/2025.
    August 26, 2025 On the Court’s own Motion, Trial Setting Conference scheduled for 10/24/2025 at 9:30 a.m. in Department 82 Not Held - Advanced and Vacated on 8/26/2025.
    August 26, 2025 Clerks Certificate of Service By Electronic Service filed by Clerk; As to: Jason Ingber (Attorney).
    August 26, 2025 Minute Order (Court Order: Order of Disqualification) filed.
    August 26, 2025 Order of Disqualification signed and filed by Clerk.
    September 2, 2025 Clerk's Certificate of Service By Electronic Service filed by Clerk; as to: Jason Ingber (Attorney).
    September 2, 2025 Minute Order (Court Order Regarding Reassignment Pursuant to Recusal) filed.
    September 2, 2025 Notice of Trial Setting Conference and Attached Orders Thereon filed by Clerk.
    September 2, 2025 Trial Setting Conference scheduled for 10/23/2025 at 9:30 a.m. in Department 85.
    September 2, 2025 Case reassigned to Stanley Mosk Courthouse in Department 85 - Hon. James C. Chalfant; Reason: Challenge/Recusal.
    September 4, 2025 Amended Notice of Order Regarding Notice of Trial Setting Conference filed by Petitioners.
    September 4, 2025 Notice of Order Regarding Notice of Trial Setting Conference filed by Petitioners.
    September 9, 2025 Stipulation and Order Extending Time for Respondent's to Respond to the Verified Petition for Writ of Administrative Mandamus and Complaint for Declaratory Relief signed and filed by FTB.
    September 9, 2025 Notice of Entry of Dismissal and Proof of Service filed by FTB.

  20. Michael Erwin Ellis v. Franchise Tax Board

    Filed
    May 19, 2023
    Court
    Sacramento County Superior Court, Case № 23CV001987
    Taxpayer’s Counsel
    Michael Erwin Ellis (In Pro Per)
    FTB’s Counsel
    Jack Nick
    FTB’s Contact
    Mary Yee
    Years
    2018, 2019
    Amount
    $320,000.00

    Issues:

    1. Whether Plaintiff has shown that there was improper collection action.

    Status:

    Date Status
    May 19, 2023 Case assigned to Hon. Richard K. Sueyoshi in Department 53.
    May 19, 2023 Civil Case Cover Sheet filed by Plaintiff.
    May 19, 2023 Complaint filed by Plaintiff.
    May 22, 2023 Case Management Conference scheduled for April 5, 2024 at 8:30 a.m. in Department 43.
    May 22, 2023 Notice of Case Assignment and Case Management Conference filed by Clerk.
    May 22, 2023 Summons on Complaint issued and filed by Clerk.
    July 24, 2023 Proof of Personal Service filed by Plaintiff as to FTB. Service date July 24, 2023, Service cost was not waived.
    August 22, 2023 Demurrer to Complaint filed by FTB.
    August 22, 2023 Hearing on Demurrer scheduled for December 7, 2023 at 1:30 p.m. in Department 53.
    September 5, 2023 Public Notice – Notice of Contradiction to Demurrer filed by Plaintiff.
    October 2, 2023 Notice of Rejection – Request for Default/Judgment filed by Clerk.
    October 10, 2023 Notice of Error filed by Plaintiff.
    November 16, 2023 Notice Request for Summary Judgment filed by Plaintiff.
    November 30, 2023 Reply to Notice of Contradiction to Demur filed by FTB.
    December 6, 2023 Tentative Ruling (Demurrer) filed.
    December 7, 2023 Notice of Rebuttal to Defendant’s Extremely Late Reply filed by Plaintiff.
    December 7, 2023 Hearing on Demurrer scheduled for December 7, 2023 at 1:30 p.m. in Department 53 – Result Type to Held.
    December 7, 2023 Minute Order (Hearing on Demurrer) filed.
    December 7, 2023 Amended Minute Order (Hearing on Demurrer) filed.
    January 3, 2024 Proposed Order Regarding Dismissal filed by FTB.
    January 4, 2024 Notice of Rejection – General filed by Clerk.
    March 1, 2024 Ex Parte Application to Dismiss Case Following Demurrer filed by FTB as to Plaintiff.
    March 1, 2024 Updated – Ex Parte Application to Dismiss Case Following Demurrer – Granted; Result date: March 4, 2024.
    March 5, 2024 Minute Order (Ex Parte Proceedings) filed.
    March 6, 2024 Proposed Judgment of Dismissal filed by FTB.
    March 25, 2024 Notice of Entry of Judgment/Dismissal/Other Order filed by FTB.
    March 25, 2024 Court Orders Judgment entered for FTB against Plaintiff on Complaint filed by Plaintiff on May 19, 2023.
    March 25, 2024 Updated – Proposed Judgment of Dismissal Granted, Result Date: March 22, 2024.
    March 25, 2024 Proposed Judgment of Dismissal signed and filed by FTB as to Plaintiff.
    March 25, 2024 Case Management Conference scheduled for April 5, 2024 at 8:30 a.m. in Department 43 Not Held – Vacated by Court on March 25, 2024.

  21. Patterson, Richard A., et al v. Franchise Tax Board

    Filed
    April 3, 2023
    Court
    Los Angeles County Superior Court, Case № 23STCV07466
    Taxpayer’s Counsel
    Robert B. Roenstein
    FTB’s Counsel
    Caroline Lam
    FTB’s Contact
    Scott De Peel
    Year
    2012
    Amount
    $324,254.82

    Status:

    Date Status
    April 3, 2023 Complaint filed by Plaintiffs.
    April 3, 2023 Civil Case Cover Sheet filed by Plaintiffs.
    April 3, 2023 Summons (on Compliaint) filed by Plaintiffs.
    April 3, 2023 Alternate Dispute Resolution Packet filed by Clerk.
    April 3, 2023 First Amended General Order Re: Mandatory Electronic Filing filed by Clerk.
    April 3, 2023 Voluntary Efficient Litigation Stipulation Packet filed by Clerk.
    April 3, 2023 Notice of Case Assignment - Unlimited Civil Case filed by Clerk.
    April 19, 2023 Notice of Case Management Conference to be held on August 31, 2023 at 8:30 a.m. filed by Clerk.
    April 25, 2023 Proof of Personal Service filed by Plaintiffs.
    May 18, 2023 Answer filed by FTB.
    August 16, 2023 Case Management Statement filed by FTB.
    August 16, 2023 Case Management Statement filed by Plaintiffs.
    August 16, 2023 Notice of Consent to Electronic Service and Notice of Electronic Service Address filed by Plaintiffs.
    August 31, 2023 Case Management Conference scheduled for August 31, 2023 at 8:30 a.m. in Department 31 updated: Result date to August 31, 2023; Result type to held.
    August 31, 2023 Minute Order (Case Management Conference) filed by Clerk.
    August 31, 2023 Final Status Conference scheduled for June 7, 2024 at 8:30 a.m. in Department 30
    August 31, 2023 Non-Jury Trial scheduled for June 17, 2024 at 8:30 a.m. in Department 30.
    January 22, 2024 Informal Discovery Conference scheduled for April 15, 2024 at 1:30 p.m. in Department 30.
    January 22, 2024 Minute Order (Court Order Regarding Request for Informal Discovery Conference) filed by Clerk.
    January 24, 2024 Notice (of Informal Discovery Conference) filed by FTB.
    March 1, 2024 Hearing on Motion for Summary Judgment scheduled for May 16, 2024 at 8:30 a.m. in Department 30.
    March 1, 2024 Motion for Summary Judgment filed by FTB as to Plaintiffs.
    March 1, 2024 Request for Judicial Notice filed by FTB.
    March 1, 2024 Declaration of Nataly Madrigal filed by FTB.
    March 1, 2024 Declaration of Caroline Lam filed by FTB.
    March 1, 2024 Exhibit List filed by FTB.
    March 1, 2024 Separate Statement filed by FTB.
    March 4, 2024 Summary of the Case Compendium of Evidence in Support of Plaintiffs’ Motion for Summary Judgment (Part 3) filed by Plaintiffs.
    March 4, 2024 Summary of the Case Compendium of Evidence in Support of Plaintiffs’ Motion for Summary Judgment (Part 2) filed by Plaintiffs.
    March 4, 2024 Summary of the Case Compendium of Evidence in Support of Plaintiffs’ Motion for Summary Judgment (Part 4) filed by Plaintiffs.
    March 4, 2024 Separate Statement filed by Plaintiffs.
    March 4, 2024 Summary of the Case Compendium of Evidence in Support of Plaintiffs’ Motion for Summary Judgment filed by Plaintiffs.
    March 4, 2024 Declaration of Richard Patterson in Support of Motion filed by Plaintiffs.
    March 4, 2024 Motion for Summary Judgment filed by Plaintiffs as to FTB.
    March 5, 2024 On the Court’s own Motion, Hearing on Motion for Summary Judgment scheduled for May 23, 2024 at 8:30 a.m. in Department 30 not held – Continued – Court’s Motion was rescheduled to May 30, 2024 at 8:30 a.m.
    March 5, 2024 On the Court’s own Motion, Hearing on Motion for Summary Judgment scheduled for May 16, 2024 at 8:30 a.m. in Department 30 not held – Continued – Court’s Motion was rescheduled to May 23, 2024 at 8:30 a.m.
    March 5, 2024 Hearing on Motion for Summary Judgment scheduled for May 28, 2024 at 8:30 a.m. in Department 30.
    March 5, 2024 Notice Regarding Continuance of Hearing and Order filed by Clerk.
    March 5, 2024 Proof of Service (Not Summons and Complaint) filed by Plaintiffs as to FTB.
    March 6, 2024 Proof of Personal Service filed by FTB as to Plaintiffs; Service Date: March 1, 2024; Service Cost Waived: No.
    March 18, 2024 Declaration in Support of Ex Parte Application filed by Plaintiffs.
    March 18, 2024 Proof of Service (Not Summons and Complaint) filed by Plaintiffs.
    March 18, 2024 Ex Parte Application to Continue Plaintiffs’ and Defendant’s Motions for Summary Judgment and Trial filed by Plaintiffs.
    March 19, 2024 FTB’s Opposition to Plaintiffs’ Ex Parte Motion filed by FTB.
    March 19, 2024 Declaration of Caroline C. Lam ISO FTB’s Opposition to Plaintiffs’ Ex Parte Motion filed by FTB.
    March 19, 2024 Hearing on Ex Parte Application to Continue Plaintiffs’ and Defendant’s Motion for Summary Judgment and Trial scheduled for March 20, 2024 at 8:30 a.m. in Department 30.
    March 20, 2024 Hearing on Ex Parte Application to Continue Plaintiffs’ and Defendant’s Motions for Summary Judgment and Trial Scheduled for March 20, 2024 at 8:30 a.m. in Department 30 updated: Result Date to March 20, 2024; Result Type to Held – Motion Denied.
    March 20, 2024 Minute Order (Hearing on Ex Parte Application to Continue Plaintiffs’ and Defendant’s Motions for Summary Judgment and Trial Scheduled for March 20, 2024 at 8:30 a.m.)
    March 20, 2024 Updated - Ex Parte Application to Continue Plaintiffs’ and Defendant’s Motions for Summary Judgment and Trial filed by Plaintiffs; Result: Denied; Result Date: March 20, 2024.
    March 22, 2024 Hearing on Motion to Continue Motions for Summary Judgment scheduled for April 19, 2024 at 8:30 a.m. in Department 30.
    March 22, 2024 Declaration in Support of Motion to Continue filed by Plaintiffs.
    March 22, 2024 Motion to Continue Motions for Summary Judgment filed by Plaintiffs.
    March 22, 2024 Notice of Ruling filed by Plaintiffs.
    March 25, 2024 Notice of Withdrawal of Informal Discovery Conference filed by FTB.
    April 8, 2024 Defendant’s Opposition to Plaintiffs’s Motion to Continue Motions for Summary Judgment filed by FTB.
    April 8, 2024 Declaration of Caroline C. Lam in Support of Defendant’s Opposition filed by FTB.
    April 12, 2024 Minute Order (Court Order Regarding Informal Discovery Conference) filed by Clerk.
    April 12, 2024 Reply (Brief in Support of Motion to Continue Motions for Summary Judgment) filed by Plaintiffs.
    April 12, 2024 Declaration of Robert B. Rosenstein in Further Support of Plaintiffs’ Motion to Continue Motions for Summary Judgment filed by Plaintiffs.
    April 12, 2024 Pursuant to the request of Defendant, Informal Discovery Conference scheduled for April 15, 2024 at 1:30 p.m. in Department 30 not held – Advanced and Vacated on April 12, 2024.
    April 17, 2024 Stipulation and Order (Protective – Confidential Designation Only) filed by FTB.
    April 17, 2024 Updated – Stipulation and Order (Protective – Confidential Designation Only) filed by FTB; Result: Granted; Result Date: April 17, 2024.
    April 19, 2024 Hearing on Motion to Continue Motions for Summary Judgment scheduled for April 19, 2024 at 8:30 a.m. in Department 30 updated: Result Date to April 19, 2024; Result Type to be Held – Taken under Submission.
    April 19, 2024 Minute Order (Hearing on Motion to Continue Motions for Summary Judgment) filed by Clerk.
    April 22, 2024 On the Court’s own Motion, Non-Jury Trial scheduled for June 17, 2024 at 8:30 a.m. in Department 30 not held – Advanced and Vacated on April 22, 2024.
    April 22, 2024 On the Court’s own Motion, Final Status Conference scheduled for June 7, 2024 at 8:30 a.m. in Department 30 not held – Advanced and Vacated on April 22, 2024.
    April 22, 2024 On the Court’s own Motion, Hearing on Motion for Summary Judgment scheduled for May 30, 2024 at 8:30 a.m. in Department 30 not held – Advanced and Continued – by Court. Rescheduled to June 17, 2024 at 8:30 a.m.
    April 22, 2024 On the Court’s own Motion, Hearing on Motion for Summary Judgment scheduled for May 28, 2024 at 8:30 a.m. in Department 30 not held – Advanced and Continued – by Court. Rescheduled to June 17, 2024 at 8:30 a.m.
    April 22, 2024 Certificate of Mailing for Ruling on Submitted Matter of April 22, 2024 filed by Clerk.
    April 22, 2024 Trial Setting Conference scheduled for June 17, 2024 at 8:30 a.m. in Department 30.
    April 22, 2024 Minute Order (Ruling on Submitted Matter) filed by Clerk.
    April 22, 2024 Certificate of Mailing for Ruling on Submitted Matter of April 22, 2024 filed by Clerk.
    April 22, 2024 Hearing on Motion for Summary Judgment scheduled for June 17, 2024 at 8:30 a.m. in Department 30.
    April 23, 2024 Order Granting Plaintiffs’ Motion to Continue signed and filed by Plaintiffs as to FTB.
    April 23. 2024 Updated – Order Granting Plaintiffs’ Motion to Continue filed by Plaintiffs; Result: Granted; Result Date: April 23, 2024.
    June 3, 2024 Request for Judicial Notice filed by Plaintiffs.
    June 3, 2024 Declaration of Robert B. Rosenstein in Support of Plaintiffs’ Opposition to Motion for Summary Judgment filed by Plaintiffs.
    June 3, 2024 Summary of the Case filed by Plaintiffs.
    June 3, 2024 Separate Statement Plaintiffs’ Response to FTB’s Separate Statement of Undisputed Material Facts in Support of Motion for Summary Judgment filed by Plaintiffs.
    June 3, 2024 Opposition to Defendant’s Motion for Summary Judgment filed by Plaintiffs.
    June 4, 2024 Proof of Service by Mail filed by FTB as to Plaintiffs after Substituted Service of Summons and Complaint – No.
    June 4, 2024 Declaration of Min Chen filed by FTB.
    June 4, 2024 Response to Plaintiffs’ Separate Statement of Undisputed Material Facts and Additional Material filed by FTB.
    June 4, 2024 Affidavit Evidence in Support of FTB’s Opposition to Plaintiffs’ Motion for Summary Judgment filed by FTB.
    June 4, 2024 Declaration of Caroline C. Lam filed by FTB.
    June 4, 2024 FTB’s Objection to Plaintiffs’ Evidence filed by FTB.
    June 4, 2024 Request for Judicial Notice filed by FTB.
    June 4, 2024 FTB’s Opposition to Plaintiffs’ Motion for Summary Judgment filed by FTB.
    June 4, 2024 Proof of Personal Service filed by Plaintiffs as to FTB; service cost waived – No, Date: 6/3/2024.
    June 5, 2024 Declaration of Caroline C. Lam filed by FTB.
    June 12, 2024 FTB’s Reply in Support of Motion for Summary Judgment filed by FTB.
    June 12, 2024 Plaintiffs’ Response to FTB’s Statement of Additional Undisputed Material Facts filed by Plaintiffs.
    June 12, 2024 Summary of the Case Evidence in Support of Reply Brief in Support of Plaintiffs’ Motion for Summary Judgment filed by Plaintiffs.
    June 12, 2024 Declaration of Daniel A. Thompson in Support of Reply Brief filed by Plaintiffs.
    June 12, 2024 Reply Brief in Support of Plaintiffs’ Motion for Summary Judgment filed by Plaintiffs.
    June 12, 2024 Objection to Plaintiffs’ Request for Judicial Notice in Support of FTB’s Motion for Summary Judgment filed by FTB.
    June 12, 2024 FTB’s Response to Plaintiffs’ Undisputed Material Facts and Supporting Evidence in Support of Opposition to Defendant’s Motion for Summary Judgment filed by FTB.
    June 14, 2024 FTB’s Objection to Plaintiffs’ Request for Judicial Notice in Support of Plaintiffs’ Motion for Summary Judgment filed by FTB.
    June 14, 2024 Request for Judicial Notice filed by Plaintiffs.
    June 17, 2024 Updated – Motion for Summary Judgment filed by Plaintiffs, Result – Denied.
    June 17, 2024 Updated – Motion for Summary Judgment filed by FTB, Result – Granted.
    June 17, 2024 Order (Proposed) on FTB’s Objections to Plaintiffs’ Evidence signed and filed by FTB.
    June 17, 2024 Trial Setting Conference scheduled for 6/17/2024 at 8:30 a.m. in Department 30, Not Held – Taken off Calendar by Court on 6/17/2024.
    June 17, 2024 Hearing on Motion for Summary Judgment scheduled for 6/17/2024 at 8:30 a.m. in Department 30 updated – Result: Held, Motion Granted.
    June 17, 2024 Hearing on Motion for Summary Judgment scheduled for 6/17/2024 at 8:30 a.m. in Department 30 updated – Result: Held, Motion Denied.
    June 17, 2024 Minute Order (Hearing on Motion for Summary Judgment) filed.
    June 17, 2024 Updated – Order on FTB’s Objections to Plaintiffs’ Evidence: Status date changed to 6/17/2024; Name Extension changed from Proposed Order on FTB’s Objections to Plaintiffs’ Evidence on FTB’s Objections to Plaintiffs’ Evidence.
    June 17, 2024 Order Appointing Court Approved Reporter as Official Reporter Pro Tempore, filed by Clerk.
    June 17, 2024 Order to Show Cause Regarding Receipt of (Proposed) Order and Separate (Proposed) Summary Judgment scheduled for 8/21/2024 at 8:30 a.m. in Department 30.
    June 18, 2024 Notice of Ruling filed by FTB.
    August 19, 2024 Hearing on Motion to be Relieved as Counsel scheduled for September 12, 2024 at 8:30 a.m. in Department 30.
    August 19, 2024 Motion to Be Relieved as Counsel filed by Attorney as to Floretta A. Patterson.
    August 19, 2024 (Proposed) Judgment received by FTB as to Richard A. Patterson.
    August 19, 2024 Proof of Service (not Summons and Complaint) filed by Plaintiff.
    August 19, 2024 Declaration in Support of Attorney’s Motion to Be Relieved as Counsel-Civil filed by Robert B. Rosenstein (Attorney).
    August 19, 2024 Motion to Be Relieved as Counsel filed by Richard A. Patterson (Plaintiff).
    August 19, 2024 Declaration in Support of Attorney’s Motion to Be Relieved as Counsel-Civil filed by Robert B. Rosenstein (Attorney).
    August 19, 2024 Proof of Service (not Summons and Complaint) filed by Richard A. Patterson (Plaintiff).
    August 19, 2024 Updated – Minute Order (Hearing on Motion for Summary Judgment – Name Extension changed.
    August 20, 2024 Hearing on Ex Parte Application for an Order Shortening Time to Hear Motion to be Relieved as Counsel Regarding Floretta A. Patterson scheduled for August 21, 2024 at 8:30 a.m. in Department 30.
    August 20, 2024 Declaration in Support of Ex Parte Application filed by Plaintiff.
    August 20, 2024 Ex Parte Application for an Order Shortening Time to Hear Motion to be Relieved as Counsel Re. Floretta A. Patterson filed by Plaintiff.
    August 20, 2024 Hearing on Ex Parte Application for an Order Shortening Time to Hear Motion to be Relieved as Counsel Regarding Richard A. Patterson scheduled for August 21, 2024 at 8:30 a.m. in Department 30.
    August 20, 2024 Declaration in Support of Ex Parte Application filed by Richard A. Patterson (Plaintiff).
    August 20, 2024 Ex Parte Application for an Order Shortening Time to Hear Motion to be Relieved as Counsel Regarding Richard A. Patterson filed by Richard A. Patterson (Plaintiff).
    August 21, 2024 Pursuant to the request of moving Party, Hearing on Motion to Compel Further Discovery Responses scheduled for January 8, 2025 at 8:30 a.m. in Department 30 Not Held – Taken Off Calendar by Party on August 21, 2024.
    August 21, 2024 Hearing on Ex Parte Application for an Order Shortening Time to Hear Motion to be Relieved as Counsel Regarding Floretta A. Patterson scheduled for August 21, 2024 at 8:30 a.m. in Department 30 updated: Result Type to Held – Motion Denied.
    August 21, 2024 Order to Show Cause Regarding Receipt of (Proposed) Order and Separate (Proposed) Summary Judgment scheduled for August 21, 2024 at 8:30 a.m. in Department 30 updated; Result Type to Held – Continued.
    August 21, 2024 Minute Order (Order to Show Cause Regarding Receipt of Proposed Order and Separate (Proposed) Summary Judgment filed.
    August 21, 2024 Proof of Service filed by Floretta A. Patterson.
    August 21, 2024 Proof of Service filed by Richard A. Patterson.
    August 21, 2024 Non-Appearance Case Review Regarding Status of Proposed Order and Proposed Judgment scheduled for September 12, 2024 at 8:30 a.m. in Department 30.
    August 21, 2024 Updated – Ex Parte Application for an Order Shortening Time to Hear Motion to be Relieved as Counsel Regarding Richard A. Patterson (Plaintiff) Result: Denied.
    August 21, 2024 Motion to be Relieved as Counsel Regarding Floretta A. Patterson (Plaintiff) Result: Denied.
    August 22, 2024 Certificate of Mailing for (Nunc Pro Tunc Order of August 22, 2024 filed by Clerk.
    August 22, 2024 Minute Order (Nunc Pro Tunc Order).
    August 22, 2024 Opposition to Proposed Order on Cross-Motions for Summary Judgment filed by Plaintiffs.
    August 27, 2024 Non-Appearance Case Review Regarding Status of Proposed Order and Proposed Judgment scheduled for September 12, 2024 at 8:30 a.m. in Department 30 – Not Held – Vacated by Court on August 27, 2024.
    August 27, 2024 Certificate of Mailing for Court Order; Notice of Entry of Judgment of August 27, 2024 filed by Clerk.
    August 27, 2024 Minute Order for Court Order; Notice of Entry of Judgment filed.
    August 27, 2024 Updated – Summary Judgment: Name Extension: Blank; Exact Name: Summary Judgment.
    August 27, 2024 Updated – Judgment (Proposed) filed by FTB; Result: Granted.
    August 27, 2024 Judgment (Proposed) signed and filed by FTB.
    August 27, 2024 Updated – Order on Cross-Motions for Summary Judgment: Name Extension changed from Proposed Order on Cross-Motions for Summary Judgment to on Cross-Motions for Summary Judgment.
    August 27, 2024 Updated – Proposed Order on Cross-Motions for Summary Judgment filed by FTB; Result: Granted.
    August 27, 2024 Proposed Order on Cross-Motions for Summary Judgment signed and filed by FTB.
    August 27, 2024 Court Orders Judgment entered for FTB against Plaintiffs on April 3, 2023 for a total of $0.00. Cost to be determined per filing of Memorandum of Costs.
    August 27, 2024 Judgment filed by Clerk.
    August 27, 2024 Notice of Entry of Judgment/Dismissal/Other Order filed by Clerk.
    August 28, 2024 Clerk of Court Notice of Clerical Error and Correction filed by Clerk.
    September 9, 2024 Memorandum of Costs (Summary) filed by FTB. Total Costs: $12,664.60.
    September 12, 2024 Hearing on Motion to be Relieved as Counsel scheduled for 9/12/2024 at 8:30 a.m. in Department 30 – Result type: Held – Motion Granted.
    September 12, 2024 Updated – Order Granting Attorney’s Motion to be Relieved as Counsel – Civil filed by Robert B. Rosenstein, Esq. – Result: Granted.
    September 12, 2024 Order Granting Attorney’s Motion to be Relieved as Counsel-Civil signed and filed by Robert B. Rosenstein, Esq.
    September 12, 2024 Minute Order (Order Granting Attorney’s Motion to be Relieved as Counsel-Civil) filed.
    September 13, 2024 Proof of Service - Order Granting Attorney’s Motion to be Relieved as Counsel-Civil filed by Robert B. Rosenstein, Esq.

  22. Raymond Grant Parkman v. Franchise Tax Board

    Filed
    December 22, 2023
    Court
    United States District Court for the Middle District of Florida, Case № 8-23-cv-2952-KKM-AEP
    Taxpayer’s Counsel
    Raymond Grant Parkman (In Pro Per)
    FTB’s Counsel
    Donny Le
    FTB’s Contact
    Mary Yee
    Years
    2015 - 2023
    Amount
    Approximately $67,727.19

    Issues:

    1. Whether there is a false claim of tax liability for tax years 2015 – 2023.

    Status:

    Date Status
    December 22, 2023 Complaint against Deputy Assistant Attorney General, State of California with Jury Demand filed by Plaintiff. No In Forma Pauperis (IFP) filed. Exhibit, Affidavit, Civil Cover Sheet, Proposed Summons, and mailing envelope filed.
    January 3, 2024 Fees paid by Plaintiff, filing fee $405.00, receipt number TPA069722.
    January 16, 2024 Proof of Service by Plaintiff as to David A. Hubbert on January 3, 2024 filed.
    January 16, 2024 Return of Service executed by Plaintiff as to FTB Agent John Does 1-100 on January 3, 2024.
    January 16, 2024 Certificate of Service by Plaintiff regarding Complaint filed.
    January 17, 2024 Order Dismissing Plaintiff’s Complaint. Plaintiff may file an Amended Complaint by January 31, 2024. Signed by Judge Kathryn Kimball Mizelle on January 17, 2024.
    January 17, 2024 Motion for Donny P. Le to appear Pro Hac Vice by Deputy Assistant Attorney General. Motions referred to Magistrate Judge Anthony E. Porcelli filed.
    January 19, 2024 Set/Reset deadlines/Hearings: Amended Complaint due by January 31, 2024.
    January 23, 2024 Endorsed Order granting Motion to Appear Pro Hac Vice. Attorney Donny P. Le may appear Pro Hac Vice on behalf of Defendant. Within 21 days of the date of this Order, Counsel shall comply with the fee and electronic filing requirements and file a Notice of Compliance with said requirements. Signed by Magistrate Judge Anthony E. Porcelli on January 23, 2024.
    January 29, 2024 Notice of appeal as to Order by Raymond Grant Parkman. Filing fee not paid.
    January 30, 2024 Transmittal of initial appeal package to USCA consisting of copies notice of appeal, docket sheet, order/Judgment being appealed, and motion if applicable to USCA re 8 Notice of appeal.
    January 31, 2024 Endorsed Order: Given Plaintiff’s Notice of Appeal, the Clerk is directed to stay and administratively close this case pending resolution of the appeal. Signed by Judge Kathryn Kimball Mizelle on 1/31/2024.
    February 12, 2024 USCA appeal fees received $605.00, receipt number TPA069935 Re: Notice of Appeal filed by Raymond Grant Parkman.
    April 12, 2024 Order of USCA as to Notice of Appeal filed by Plaintiff. Pursuant to the 11th Circuit R. 42-1(b), this Appeal is Dismissed for Want of Prosecution because the Appellant failed to file a Transcript Order Form in both this Court and the District Court and failed to comply with the rules on Certificates of Interested Persons and Corporate Disclosure Statements within the time fixed by the rules. Issued as mandate.
    July 3, 2024 Endorsed Oder: In the light of the Eleventh Circuit’s Order Dismissing Parkman’s Appeal for Failure to Prosecute, the Clerk is directed to Lift the Stay and to Reopen the case. Parkman may file an Amended Complaint by July 24, 2024. If Parkman fails to timely file an Amended Complaint, this action will become Dismissed Without Prejudice for Failure to Prosecute. See Local Rule 3.10. Signed by Judge Steven D. Merryday on July 3, 2024.
    August 29, 2024 Order – This Action was reopened on July 3, 2024 following the Eleventh Circuit’s Dismissal of Raymond Grant Parkman’s Appeal. Parkman was given leave to file an Amended Complaint by July 24, 2024 and was warned that the failure to file a timely Amended Complaint would result in an Order Dismissing the Action without further notice. Parkman has failed to file a timely Amended Complaint. Accordingly, the Action is Dismissed Without Prejudice for failure to prosecute and for failure to comply with Court Orders. The Clerk must close this case and enter Judgment for Defendants and against Parkman, which shall read "This Action is Dismissed Without Prejudice." Signed by Judge Steven D. Merryday on 8/29/2024.
    August 30, 2024 Judgment entered, this Action is Dismissed Without Prejudice signed by Deputy Clerk on 8/30/2024.
    August 30, 2024 Notice of Local Rule 1.11(e), which provides that, unless an Order states another time, a seal under Rule 1.11 expires ninety days after a case is closed and all Appeals are exhausted. To prevent the content of a sealed item from appearing on the docket after the seal expires, a Party or interested Non-Party must move for relief before the seal expires. (Signed by Deputy Clerk). (JDR) (Entered: 08/30/2024)

  23. Richard Weeks and Debra Yau v. Franchise Tax Board

    Filed
    January 30, 2024
    Court
    Alameda County Superior Court, Case № 24CV061829
    Taxpayer’s Counsel
    Robert Goldstein
    FTB’s Counsel
    John Keith
    FTB’s Contact
    Ann H. Hodges
    Years
    2015
    Amount
    Approximately $205,000.00

    Issues:

    1. Whether plaintiffs have substantiated their claimed Schedule C deductions reported on their 2015 Form 540.
    2. Whether plaintiffs filed a timely 2015 claim for refund.

    Status:

    Date Status
    January 30, 2024 Complaint filed by Plaintiffs.
    January 30, 2024 Summons on Complaint issued and filed by Plaintiffs.
    January 30, 2024 Notice of Case Management Conference filed by Clerk.
    January 30, 2024 Notice of Case Assignment filed by Clerk.
    January 30, 2024 Initial Case Management Conference scheduled for June 14, 2024 at 2:00 p.m. in Department 520.
    January 30, 2024 Case assigned to Honorable Julia Spain in Department 520.
    February 5, 2024 Proof of Service by Substituted Service Filed by Plaintiffs. Service Cost waived ($110.00). Proof of mailing date 2/5/2024.
    February 22, 2024 Amended Complaint Received from Plaintiffs as to FTB.
    February 22, 2024 Amended Complaint (1st) filed by Plaintiffs as to FTB.
    March 18, 2024 Proof of Service (not Summons and Complaint) Filed by Plaintiffs.
    April 11, 2024 Answer to First Amended Complaint Filed by FTB.
    April 23, 2024 Case Management Conference scheduled for 04/24/2024 at 10:00 a.m. in Hayward Hall of Justice at Department 520.
    April 23, 2024 General Order (Case Management Order) Entered by Court.
    April 26, 2024 Case Management Conference scheduled for 04/30/2024 at 10:00 a.m. in Hayward Hall of Justice at Department 520.
    April 26, 2024 General Order (Case Management Order) Entered by Court.
    April 26, 2024 Case Management Conference scheduled for 04/24/2024 at 10:00 a.m. in Hayward Hall of Justice at Department 520 Not Held - Continued - Court’s Motion was rescheduled to 04/30/2024 10:00 a.m.
    May 2, 2024 Case Management Conference scheduled for 10/30/2025 at 2:00 p.m. in Hayward Hall of Justice at Department 520.
    May 2, 2024 Mandatory Settlement Conference scheduled for 12/18/2025 at 9:00 a.m. in George E. McDonald Hall of Justice at Department 302.
    May 2, 2024 Jury Trial scheduled for 01/09/2026 at 10:00 a.m. in Hayward Hall of Justice at Department 520.
    May 2, 2024 General Order (JURY TRIAL SETTING ORDER) Entered by Court.
    May 2, 2024 Initial Case Management Conference scheduled for 06/14/2024 at 2:00 p.m. in Hayward Hall of Justice at Department 520 Not Held - Vacated by Court on 05/02/2024.
    May 2, 2024 Case Management Conference scheduled for 04/30/2024 at 10:00 a.m. in Hayward Hall of Justice at Department 520 Not Held - Vacated by Court on 05/02/2024.
    April 17, 2025 Notice of Case Reassignment (Civil).
    April 21, 2025 Case reassigned to Hayward Hall of Justice in Department 520 - Hon. Jamilah A. Jefferson.
    October 17, 2025 Tentative Ruling Published for 10/30/2025 2:00 p.m. Case Management Conference.
    October 27, 2025 Case Management Statement and Notice of Remote Appearance filed by FTB.
    October 27, 2025 Notice of Remote Appearance Result: Approved.
    October 30, 2025 Minute Order of Case Management Conference filed.
    November 3, 2025 Notice of Completion of Mediation filed by Plaintiffs.
    November 24, 2025 Notice of Settlement filed by Plaintiffs.

  24. Sanjay and Anjali Dhawan v. FTB

    Filed
    October 10, 2024
    Court
    San Mateo Superior Court, Case № 24CIV06395
    Taxpayer’s Counsel
    Sanjay and Anjali Dhawan (In Pro Per)
    FTB’s Counsel
    Matthew C. Heyn
    FTB’s Contact
    Mary Yee
    Year
    2015, 2016, 2017
    Amount
    $130,217.00

    Issues:

    1. Whether Plaintiffs’ have shown error in FTB’s determinations characterizing plaintiffs’ income from stock options and restricted stock units as ordinary income.

    Status:

    Date Status
    October 10, 2025 Summons and Complaint filed by Plaintiffs.
    October 10, 2025 Civil Case Cover sheet filed by Plaintiffs.
    October 10, 2025 Notice of Assignment for All Purposes filed by Plaintiffs.
    October 10, 2025 Cause of Action filed by Plaintiffs.
    October 11, 2025 Proof of Service by Substituted Service of Summons/Complaint is questionable. Agent for Service was left blank. Name of Party served does not match the Complaint.
    February 25, 2025 Case Management Statement filed by Plaintiffs.
    March 4, 2025 Case Management Conference not at issue, no service/default/answer. Case Management Conference scheduled for August 7, 2025 at 9:00 a.m.
    April 21, 2025 Demurrer to Complaint to Plaintiffs’ Complaint; Memorandum of Points and Authorities in Support; and Declaration of Matthew C. Heyn filed.
    June 30, 2025 Case Management Statement filed by FTB.
    July 2, 2025 Case Management Statement filed by Plaintiffs.
    July 24, 2025 Case Management Conference not at issue, pending Hearing on Demurrer on September 12, 2025.
    July 24, 2025 Notice of Case Management Conference filed.
    July 24, 2025 E-Serve filed.

  25. Tracy Phillips v. FTB

    Filed
    July 15, 2025
    Court
    Los Angeles Superior Court, Case № 25TRCP00349
    Taxpayer’s Counsel
    Tracy Phillips (In Pro Per)
    FTB’s Counsel
    Caroline C. Lam
    FTB’s Contact
    Irina Krasavtseva
    Year
    2022, 2023, 2024
    Amount
    Approximately $1.00

    Issues:

    1. Whether TLC Room and Board LLC was a tax-exempt entity during the taxable years at issue.
    2. Whether FTB property denied TLC Room and Board LLC a tax-exempt status.

    Status:

    Date Status
    July 15, 2025 Petition for Writ of Mandate filed by Petitioner.
    July 15, 2025 Civil Case Cover Sheet filed by Petitioner.
    July 15, 2025 Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
    July 15, 2025 Case Assigned to Honorable Gary Y. Tanaka in Department M.
    July 15, 2025 Case Management Conference scheduled for November 20, 2025 at 8:30 a.m. in Department M.
    July 15, 2025 Order to Show Cause Regarding Dismissal and/or why Sanctions should not be imposed for Failure to File Proof of Service, Failure to Prosecute and Failure to File Case Management Conference Statemen scheduled for 11/20/2025 at 8:30 a.m. in Department M.
    July 15, 2025 Order to Show Cause (Hearing); filed by Clerk.
    September 4, 2025 Memorandum of Points & Authorities filed by FTB.
    September 4, 2025 Declaration of Caroline C. Lam filed by FTB.
    September 4, 2025 Demurrer – Without Motion to Strike filed by FTB.
    September 5, 2025 Hearing on Demurrer – Without Motion to Strike scheduled for 11/5/2025 at 8:30 a.m. in Department M.
    September 10, 2025 Opposition to Demurrer to Verified Petition for Writ of Mandate; Declaration and Injunctive Relief; Damages Under 42 U.S.C filed by Plaintiff.
    September 12, 2025 Hearing on Motion for Order Opposition to Demurrer scheduled for 12/16/2025 at 8:30 a.m. in Department M Not Held – Vacated by Court on 9/12/2025.
    October 27, 2025 FTB's Reply Brief in Support of Demurrer filed by FTB.
    October 30, 2025 Case Management Conference scheduled for 11/20/2025 at 8:30 a.m. in Department M Not Held - Vacated by Court on 10/30/2025.
    October 30, 2025 Certificate of Mailing for (Court Order) of 10/30/2025 filed by Clerk.
    October 30, 2025 Clerk's Certificate of Service By Electronic Service filed by Clerk as to Caroline C. Lam (Attorney).
    October 30, 2025 Hearing on Demurrer - Without Motion to Strike scheduled for 11/05/2025 at 8:30 a.m. in Department M Not Held - Vacated by Court on 10/30/2025.
    October 30, 2025 Minute Order (Court Order) filed.
    October 30, 2025 Order to Show Cause Re: Dismissal and/or Why Sanctions should not be imposed for Failure to File Proof of Service, Failure to Prosecute and Failure to File Case Management Conference Statement scheduled for 11/20/2025 at 8:30 a.m. in Department M Not Held - Vacated by Court on 10/30/2025.
    November 10, 2025 Minute Order and Certificate of Mailing for (Court Order Re: Reassignment to Writs and Receivers) of 11/10/2025; Filed by Clerk.
    November 10, 2025 Case reassigned to Stanley Mosk Courthouse in Department 82 - Honorable Stephen I. Goorvitch; Reason: Other.
    November 12, 2025 Notice of Trial Setting Conference and Attached Orders Thereon; Filed by: Clerk. Trial Setting Conference scheduled for 2/20/2026 at 9:30 a.m. in Department 82.
    November 19, 2025 FTB's Notice of Trial Setting Conference filed by FTB.
    December 3, 2025 Hearing on Demurrer – Without Motion to Strike scheduled for 2/13/2026 at 9:30 a.m. in Department 82.
    December 18, 2025 Notice of FTB's Notice of Hearing on Demurrer to Verified Petition for Writ of Mandate; Complaint for Declaratory Relief, Injunctive Relief, Damages, filed by FTB.
    February 13, 2026 On the Court's own Motion, Trial Setting Conference scheduled for 2/20/2026 at 9:30 a.m. in Department 82 Not Held - Advanced and Continued by Court and rescheduled to 3/27/2026 at 9:30 a.m.
    February 13, 2026 Hearing on Demurrer - Without Motion to Strike scheduled for 2/13/2026 at 9:30 a.m. in Department 82 updated: Held; Clerks Certificate of Service By Electronic Service and Mailing filed by Clerk.
    February 13, 2026 Minute Order (Hearing on Demurrer – Without Motion to Strike) filed.
    February 13, 2026 Trial Setting Conference scheduled for 3/27/2026 at 9:30 a.m. in Department 82.
    February 13, 2026 Order to Show Cause Re: Why this case should not be dismissed with Prejudice for failing to retain counsel and substitute TLC Room and Board Inc. as the Petitioner/Plaintiff, per Code of Civil Procedure Section 581(f)(2) scheduled for 3/27/2026 at 9:30 a.m. in Department 82.
    February 13, 2026 Order Sustaining Demurrer to Petition for Writ of Mandate and Demurrer – Without Motion to Strike signed and filed by Clerk.
    February 17, 2026 Notice of Ruling filed by FTB.
    March 9, 2026 On the Court's own Motion, Trial Setting Conference scheduled for 3/27/2026 at 9:30 a.m. in Department 82 Not Held - Advanced and Continued by the Court and rescheduled to 4/23/2026 at 9:30 a.m.
    March 9, 2026 On the Court's own Motion, Order to Show Cause Re: why this case should not be dismissed with prejudice for failing to retain counsel and substitute TLC Room and Board Inc. as the Petitioner/Plaintiff, per Code of Civil Procedure Section 581(f)(2) scheduled for 3/27/2026 at 9:30 a.m. in Department 82 Not Held - Advanced and Continued by the Court to 4/23/2026 at 9:30 a.m.
    March 9, 2026 Clerk's Certificate of Service by Electronic Service filed by the Clerk.
    March 9, 2026 Minute Order filed by the Court.
    March 9, 2026 Trial Setting Conference scheduled for 4/23/2026 at 9:30 a.m. in Department 82.
    April 2, 2026 Clerk's Certificate of Service By Electronic Service filed.
    April 2, 2026 Minute Order (Court Order) filed.
    April 20, 2026 Notice of Case Reassignment and Order for Plaintiff to Give Notice filed.
    April 28, 2026 Notice of Order of Dismissal filed.
Last updated: 09/02/2026