Litigation roster

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

Active cases

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:

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

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.

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
Court: San Francisco Superior Court Case № CGC-18-571122
Court: First Appellate District Case № A165659
Court: First Appellate District Case No. A172726
Taxpayer’s Counsel: Edwin Antolin Antolin Agarwal LLP
FTB’s Counsel: Heather Hoesterey
Contact: Renel Sapiandante
Year: 2007
Amount: $115,519.00

Issues:

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.
Whether FTB’s two-step methodology to determine Plaintiffs’ California taxable income violates the Due Process Clause of the United States Constitution and/or the California Constitution and violates the Commerce Clause of the United States Constitution.

Status:
Date	Status
November 6, 2018	Plaintiffs filed a Summons and Complaint.
November 6, 2018	A Notice to Plaintiff was filed. The Notice set a Case Management Conference to April 10, 2019.
December 12, 2018	Defendant filed a Stipulation and (proposed) Order to Extend Time to Respond to the Complaint. The Parties stipulated that the deadline to file an Answer to the Complaint is extended to January 16, 2019.
January 15, 2019	Plaintiff’s First Amended Complaint was filed.
February 15, 2019	FTB’s Answer to Plaintiff’s First Amended Complaint was filed.
February 15, 2019	A Notice of Related Case was filed.
February 15, 2019	FTB’s Notice of Motion and Motion to Stay was filed along with pleadings in support thereof.
February 15, 2019	Notice of Motion and Motion to Stay Proceedings was filed along with pleadings in support thereof. The hearing is scheduled for April 9, 2019.
February 15, 2019	Also on February 15, 2019 FTB filed a Request for Judicial Notice in support of Motion to Stay with pleadings in support thereof.
March 25, 2019	Plaintiffs’ Opposition to Defendant’s Motion to Stay was filed.
April 2, 2019	The Reply Memorandum of Points and Authorities in support of FTB’s Motion to Stay was filed.
April 9, 2019	The Court granted FTB’s Motion to Stay pending the issuance of a decision by the Court of Appeal in the pending appeal in the case of Paula Trust v. FTB.
May 6, 2019	The Case Management Conference scheduled to occur on May 22, 2019, is continued to November 20, 2019.
May 22, 2019	A Notice of Entry of Order granting FTB’s Motion to Stay was filed.
November 20, 2019	The Case Management Conference scheduled to occur on November 20, 2019 is continued to May 20, 2020.
April 20, 2020	Parties file joint Case Management Statement.
April 28, 2020	Case Management Conference of May 20, 2020 continued to October 21, 2020.
October 2, 2020	Case Management Statement filed by Plaintiffs Alan Steuer in his capacity as Co-Trustee of the Syufy Trust Smiley, and Stafford in his capacity as Co-Trustee of the Syufy Trust. Case Management Statement also filed by FTB.
October 13, 2020	Case Management Conference of October 21, 2020 continued to February 24, 2021 for Status of Stay Notice sent by Court.
December 15, 2020	Notice of Reassignment of Counsel and Change of Address filed by FTB.
January 28, 2021	Case Management Statement filed by Plaintiffs.
February 1, 2021	Notice of Change of Firm Name filed by Attorney Edwin P. Antolin.
February 4, 2021	Case Management Conference of February 24, 2021 is continued to April 28, 2021, Notice sent by Court.
February 16, 2021	Notice of Reassignment of Counsel and Change of Address filed by FTB.
April 2, 2021	Case Management Statement filed by Plaintiffs, estimated time for Trial 4.0 days.
April 2, 2021	Case Management Statement filed by FTB, estimated time for Trial 4.0 days.
April 15, 2021	Notice of Time and Place of Trial, Court Trial set for December 13, 2021 at 9:30 a.m. Case Management Conference on April 28, 2021 is off Calendar, Notice sent by Court.
June 1, 2021	Filing Fee for Joint Stipulation for Plaintiffs to File Second Amended Complaint, Proposed Order filed by Plaintiff.
June 2, 2021	Order on Joint Stipulation to File Second Amended Complaint.
June 4, 2021	Filing Fee Paid for Stipulation and Proposed Protective Order filed by Plaintiff.
June 10, 2021	Stipulated Protective Order.
July 12, 2021	Notice of Entry of Order/Notice of Ruling filed by Plaintiff.
July 27, 2021	Answer to Second Amended Complaint filed by FTB.
August 3, 2021	Joint Application to Continue Trial and all Related Dates filed by Plaintiff.
August 3, 2021	Stipulation (Joint) to Continue Trial and all Related Dates filed by Plaintiff.
August 11, 2021	Master Court Calendar Set for December 13, 2021 Continued to Master Calendar Court on April 25, 2022 at 9:30 a.m. in 206 Per Ex Parte Order filed on August 11, 2021.
August 11, 2021	Order Granting Joint Application to Continue Trial and all Related Dates.
January 5, 2022	Motion for Summary Judgment filed by FTB, hearing set for March 25, 2022 at 9:30 a.m. in Department 302.
January 5, 2022	Memorandum of Points and Authorities in Support of Motion for Summary Judgment filed by FTB.
January 5, 2022	Declaration of Jaymie Mora in Support of Motion for Summary Judgment filed by FTB.
January 5, 2022	Declaration of Kara Siegel in Support of Motion for Summary Judgment filed by FTB.
January 5, 2022	Notice of Lodgment of Exhibits in Support of Motion for Summary Judgment filed by FTB.
January 5, 2022	Separate Statement of Undisputed Material Facts in Support of Motion for Summary Judgment filed by FTB.
January 5, 2022	Request for Judicial Notice in Support of Motion for Summary Judgment filed by FTB.
January 5, 2022	Declaration of Service filed by FTB.
January 21, 2022	Court Reporting Services Less Than 1 Hour filed by FTB.
January 27, 2022	Motion to Seal Documents Filed in Support of Defendant’s Motion for Summary Judgment filed by Plaintiffs. Hearing Set for February 25, 2022 at 9:30 a.m. in Department 302.
January 27, 2022	Plaintiff’s’ Memorandum of Points and Authorities in Support of Motion to Seal Documents filed in Support of Defendant’s Motion for Summary Judgment filed by Plaintiffs.
January 27, 2022	Declaration of Ian Morris in Support of Motion to Seal Documents filed in Support of Defendant’s Motion for Summary Judgment filed by Plaintiffs.
January 27, 2022	Court Reporting Services Less Than 1 Hour filed by Plaintiffs.
January 27, 2022	Proof of Service filed by Plaintiffs.
February 7, 2022	FTB’s Response to Motion to Seal filed by FTB.
February 14, 2022	Amended Declaration of Service filed by FTB.
February 16, 2022	Notice of Remote Appearance filed by Plaintiffs.
February 22, 2022	Notice of Remote Appearance filed by FTB.
February 25, 2022	Mini Minutes for February 25, 2022 9:30 a.m.
February 25, 2022	Law and Motion 302, Plaintiffs’ Motion to Seal Documents filed in Support of Defendant’s Motion for Summary Judgment – Granted.
March 11, 2022	Notice of Motion and Motion to Seal Documents filed in Opposition to Defendant's Motion for Summary Judgment CAL. R. CT. 2.550, 2.551 filed by Plaintiffs. Hearing is set for April 7, 2022 at 9:30 a.m. in Department 302.
March 11, 2022	Documentary Evidence in Support of Opposition to Defendant FTB's Motion for Summary Judgment Volume 1 of 2 Exhibits A, D Unredacted (Conditionally Sealed) filed by Plaintiffs.
March 11, 2022	Documentary Evidence in Support of Opposition to Defendant FTB's Motion for Summary Judgment Volume 1 of 2 Exhibits A, D redacted filed by Plaintiffs.
March 11, 2022	Memorandum of Points and Authorities in Support of Motion to Seal Documents filed in Opposition to Defendant's Motion for Summary Judgment filed by Plaintiffs.
March 11, 2022	Declaration of Ian Morris in Support of Motion to Seal Documents filed in Opposition to Defendant's Motion for Summary Judgment filed by Plaintiffs.
March 11, 2022	Court Reporting Services Less Than 1 Hour filed by Plaintiffs.
March 11, 2022	Proof of Service by Electronic Mail filed by Plaintiffs.
March 11, 2022	Memorandum of Points and Authorities in Opposition to Defendant's Motion for Summary Judgment filed by Plaintiffs.
March 11, 2022	Separate Statement of Disputed Facts and Additional Material Facts in Opposition to Defendant's Motion for Summary Judgment filed by Plaintiffs.
March 11, 2022	Declaration of Edwin Antolin in Support of Opposition to Defendant's Motion for Summary Judgment filed by Plaintiffs.
March 11, 2022	Declaration of Ian Morris in Support of Opposition to Defendant's Motion for Summary Judgment filed by Plaintiffs.
March 11, 2022	Documentary Evidence in Support of Opposition to Defendant FTB's Motion for Summary Judgment Volume 1 of 2 Exhibits A unredacted (Conditionally Sealed) filed by Plaintiffs.
March 11, 2022	Documentary Evidence in Support of Opposition to Defendant FTB's Motion for Summary Judgment Volume 1 of 2 Exhibits A redacted filed by Plaintiffs.
March 11, 2022	Documentary Evidence in Support of Opposition to Defendant FTB's Motion for Summary Judgment Volume 2 of 2 Exhibits E – Q filed by Plaintiffs.
March 11, 2022	Objections to Defendant's Request for Judicial Notice in Support of Motion for Summary Judgment filed by Plaintiffs.
March 11, 2022	Proof of Service by Electronic Mail filed by Plaintiffs.
March 11, 2022	Order Granting Plaintiffs' Motion to Seal Documents filed in Support of Defendant's Motion for Summary Judgment filed.
March 14, 2022	Dismissal Without Prejudice Only First Cause of Action (Refund of Personal Income Taxes Rev. & Tax Code 17952) in the Second Amended Complaint.
March 18, 2022	Reply Memorandum in Further Support of Motion for Summary Judgment filed by FTB.
March 18, 2022	Response to Plaintiffs’ Statement of Additional Material Facts filed by FTB.
March 18, 2022	Reply Declaration of Kara Siegel in Further Support of Motion for Summary Judgment filed by FTB.
March 18, 2022	Response to Plaintiffs’ Objection to Request for Judicial Notice in Support of Motion for Summary Judgment filed by FTB.
March 22, 2022	Notice of Remote Appearance with Attorney Rachel Chanin, filed by Plaintiffs.
March 22, 2022	Notice of Remote Appearance with Attorney Edwin P. Antolin, filed by Plaintiffs.
March 22, 2022	Notice of Remote Appearance filed by FTB.
March 24, 2022	Defendant's Non-Opposition to Motion to Seal filed by FTB.
March 25, 2022	Minutes for March 25, 2022 filed.
March 25, 2022	Mini Minutes for March 25, 2022 filed.
March 25, 2022	Law and Motion 302, FTB's Motion for Summary Judgment granted. Counsel for the Prevailing Party is required to prepare a Proposed Order which repeats verbatim the substantive portion of the Court's ruling Order in Compliance with CRC3.1312.
March 30, 2022	Proposed Order Granting Summary Judgment filed by FTB.
March 30, 2022	Declaration of Kara Siegel, filed by FTB.
March 30, 2022	Proof of Service by Electronic Mail filed by FTB
April 7, 2022	Mini Minutes for April 7, 2022 9:30 a.m. filed
April 7, 2022	Law & Motion, as to the April 7, 2022 Hearing Re: Plaintiffs' Motion to Seal Documents Filed in Opposition to Defendant's Motion For Summary Judgment, the Court Adopts it's Tentative Ruling. Unopposed Motion Granted. Order Signed.
April 7, 2022	Order Granting Plaintiffs' Motion to Seal Documents filed in Opposition to Defendant's Motion for Summary Judgment.
April 8, 2022	Notice of Entry of Order/Notice of Ruling Filed Granting Plaintiffs' Motion to Seal Documents filed in Opposition to Defendant's Motion for Summary Judgment filed by Plaintiffs.
April 8, 2022	Proof of Service by Electronic Mail filed by Plaintiffs.
April 13, 2022	Order Granting Summary Judgment filed.
April 14, 2022	Notice of Entry of Order/Notice of Ruling filed by FTB.
April 15, 2022	Removed from Master Court Calendar on April 25, 2022. Assigned to Case Management Department 610 on July 20, 2022 at 10:30 a.m. for Case Management Conference for Judgment After Order Granting FTB's Motion for Summary Judgment filed April 13, 2022. Notice sent by Court.
April 28, 2022	Case Management Statement filed by FTB.
May 2, 2022	Memorandum of Costs and Disbursements, $1,040.00 total costs, mature date May 22, 2022, filed by FTB.
May 3, 2022	Proof of Service filed by FTB.
June 1, 2022	The Court ordered the following Judgment entered: It is Adjudged that Plaintiffs take nothing from Defendant FTB on the Complaint, said Defendant to have Judgment thereon for $1,040 costs, total Judgment $1,040.
June 3, 2022	Notice of Entry of Judgment.
June 27, 2022	Case Management Conference of July 20, 2022 is off calendar, Judgment on file. Notice sent by Court.
July 21, 2022	Notice of Appeal filed by Appellant.
July 21, 2022	Notice Designating Record on Appeal filed by Appellant.
July 21, 2022	Clerk's Notice of Filing of Notice of Appeal.
August 11, 2022	Appeal Record Certified to the Court of Appeal.
August 11, 2022	Certification Notice.
November 16, 2023	Remittitur Reversed.
November 16, 2023	Memorandum of Costs on Appeal - Cost Bill, $.00 Credit Acknowledged ($.00 on Interest, $.00 on Principal), $.00 Interest, $879.60 Costs, filed by Plaintiff.
January 3, 2024	Declaration under Code of Civil Procedure Section 170.6 Peremptory Challenge pending as to Judge Suzanne R. Bolanos filed by Plaintiff.
March 26, 2024	Added to Calendar for Case Management Conference Hearing set for May 8, 2024 at 10:30 a.m. in Department 610.
March 26, 2024	Order Setting Case Management Conference set for May 8, 2024 at 10:30 a.m. in Department 610 sent by Court.
April 12, 2024	Case Management Statement filed by FTB, estimated time for Trial 2 days.
April 12, 2024	Case Management Statement filed by Plaintiff, estimated time for Trial 5 days.
April 26, 2024	Notice of Time and Place of Trial, Court Trial set for January 13, 2025 at 9:30 a.m. in Department 206. Case Management Conference on May 8, 2024 is off Calendar. Notice sent by Court.
August 2, 2024	Motion for Summary Adjudication on Second Cause of Action filed by Plaintiff. Hearing set for October 18, 2024 at 9:30 a.m. in Department 302.
August 2, 2024	Memorandum of Points and Authorities in Support of Motion for Summary Adjudication on Second Cause of Action filed by Plaintiff.
August 2, 2024	Separate Statement of Undisputed Material Facts in Support of Motion for Summary Adjudication on Second Cause of Action filed by Plaintiff.
August 2, 2024	Documentary Evidence in Support of Motion for Summary Adjudication on Second Cause of Action; Exhibits 1-2 filed by Plaintiff.
August 2, 2024	Motion for Summary Judgment filed by FTB. Hearing set for October 18, 2024 at 9:30 a.m. in Department 302.
August 2, 2024	FTB's Separate Statement of Undisputed Material Facts in Support of its Motion for Summary Judgment (Conditionally Sealed) filed by FTB.
August 2, 2024	Declaration of Kara Siegel in Support of FTB's Motion for Summary Judgment filed by FTB.
August 2, 2024	Declaration of Jaymie Mora in Support of FTB's Motion for Summary Judgment (Conditionally Sealed) filed by FTB.
August 2, 2024	Declaration of Jaymie Mora in Support of FTB's Motion for Summary Judgment (Redacted) filed by FTB.
August 2, 2024	Request for Judicial Notice in Support of Motion for Summary Judgment filed by FTB.
August 2, 2024	FTB's Memorandum of Points and Authorities in Support of Motion for Summary Judgment (Conditionally Sealed) filed by FTB.
August 2, 2024	FTB's Memorandum of Points and Authorities in Support of Motion for Summary Judgment (Redacted) filed by FTB.
August 5, 2024	Separate Statement of Facts Undisputed Material Facts in Support of Its Motion for Summary Judgment (Redacted) filed by FTB.
August 5, 2024	Proof of Service for Notice of Motion and Motion for Summary Judgment, Etc. filed by FTB.
August 8, 2024	Notice of Motion and Motion to Seal Documents filed in Support of Motion for Summary Judgment (Cal. R. CT. 2.550, 2.551) filed by Plaintiff. Hearing set for October 18, 2024 at 9:30 a.m. in Department 302.
August 8, 2024	Memorandum of Points and Authorities in Support of Motion to Seal Documents filed in Support of Defendant's Motion for Summary Judgment filed by Plaintiff.
August 8, 2024	Proof of Service by Electronic Mail filed by Plaintiff.
August 8, 2024	Declaration of Ian Morris in Support of Motion to Seal Documents Filed in Support of Defendant's Motion for Summary Judgment filed by Plaintiff.
October 4, 2024	Memorandum of Points and Authorities in Opposition to Defendant's Motion for Summary Judgment filed by Plaintiff.
October 4, 2024	Plaintiff's Separate Statement of Disputed Facts and Additional Material Facts in Opposition to Defendant's Motion For Summary Judgment filed by Plaintiff.
October 4, 2024	Documentary Evidence in Support of Plaintiff's Opposition to FTB's Motion for Summary Judgment, Exhibits 1-2 filed.
October 4, 2024	Objections to Evidence Submitted by FTB in Support of Motion for Summary Judgment filed by Plaintiff.
October 4, 2024	Objections to FTB's Request for Judicial Notice in Support of Motion for Summary Judgment filed by Plaintiff.
October 4, 2024	Proof of Service by Electronic Mail filed by Plaintiff.
October 4, 2024	Opposition to Plaintiff's Motion for Summary Adjudication (Redacted) filed by FTB.
October 4, 2024	Opposition to Plaintiff's Motion for Summary Adjudication (Unredacted) (Conditionally Sealed) filed by FTB.
October 4, 2024	Response to Plaintiff's Separate Statement in Support of Motion for Summary Adjudication filed by FTB.
October 4, 2024	Objections to Evidence filed by FTB.
October 4, 2024	Declaration of Kara Siegel in Support of Opposition to Plaintiff's Motion for Summary Adjudication filed by FTB.
October 4, 2024	Request for Judicial Notice in Support of Its Opposition to Plaintiff's Motion for Summary Adjudication filed by FTB.
October 7, 2024	Declaration of Jaymie Mora in Support of FTB's Opposition to Plaintiff's Motion for Summary Adjudication (Redacted) filed by FTB.
October 7, 2024	Declaration of Jaymie Mora in Support of FTB's Opposition to Plaintiff's Motion for Summary Adjudication (Unredacted) (Conditionally Sealed) filed by FTB.
October 8, 2024	Plaintiff's Notice of Motion and Motion to Seal Documents filed in Support of Opposition to Plaintiff's Motion for Summary Adjudication filed by Plaintiff. Hearing is set for November 6, 2024 at 9:30 a.m. in Department 302.
October 8, 2024	Memorandum of Points and Authorities in Support of Motion to Seal Documents filed in Support of Opposition to Plaintiff's Motion for Summary Adjudication filed by Plaintiff.
October 8, 2024	Declaration of Ian Morris in Support of Motion to Seal Documents filed in Support of FTB's Opposition to Plaintiff's Motion for Summary Adjudication filed by Plaintiff.
October 8, 2024	Proof of Service by Electronic Mail filed by Plaintiff.
October 11, 2024	Reply in Support of Motion for Summary Adjudication on Second Cause of Action filed by Plaintiff.
October 11, 2024	Reply in Support of Separate Statement of Undisputed Material Facts in Support of Plaintiff's Motion for Summary Adjudication on Second Cause of Action filed by Plaintiff.
October 11, 2024	Objections to Evidence Submitted by FTB in Support of Opposition to Plaintiff's Motion for Summary Adjudication filed by Plaintiff.
October 11, 2024	Response to FTB's Objections to Evidence filed by Plaintiff.
October 11, 2024	Proof of Service by Electronic Mail filed by Plaintiff.
October 11, 2024	Corrected Reply in Support of Separate Statement of Undisputed Material Facts in Support of Plaintiff's Motion for Summary Adjudication on Second Cause of Action filed by Plaintiff.
October 11, 2024	Notice of Errata to (1) Objections to Evidence Submitted by FTB in Opposition , and (2) Proposed Order Regarding Same filed by Plaintiff.
October 11, 2024	Proof of Service by Electronic Mail filed by Plaintiff.
October 11, 2024	Response to Additional Material Facts and Supporting Evidence filed by FTB.
October 11, 2024	Reply in Further Support of Its Motion for Summary Judgment filed by FTB.
October 17, 2024	Response to Objections to Evidence filed by FTB.
October 18, 2024	Mini Minutes for October 18, 2024 at 9:30 a.m. in Department 302 filed.
October 18, 2024	Law & Motion, Department 302 as to the October 18, 2024 Hearing Regarding Plaintiff's Motion for Summary Adjudication on Second Cause of Action, Continued to October 25, 2024 on the Court's Motion.
October 18, 2024	Law & Motion, Department 302 as to the October 18, 2024 Hearing Regarding FTB's Motion for Summary Judgment; the Court Adopts its Tentative Ruling. Continued to October 25, 2024 on the Court's Motion.
October 18, 2024	Law & Motion, Department 302 as to the October 18, 2024 Hearing Regarding Plaintiff's Motion to Seal Documents Filed in Support of Motion for Summary Judgment. The Court Adopts its Tentative Ruling. Continued to October 25, 2024 on the Court's Motion.
October 25, 2024	Mini Minutes for October 25, 2024 at 9:30 a.m. for Department 302 filed.
October 25, 2024	Law & Motion 302, Hearing Regarding Plaintiff's Motion for Summary Adjudication on Second Cause of Action. No Appearances. The Court Adopts its Tentative Ruling as Follows: Continued to November 1, 2024 on the Court's Motion.
October 25, 2024	Law & Motion 302, Hearing Regarding Plaintiff's Motion to Seal Documents Filed in Support of Motion for Summary Judgment. No Appearances. The Court Adopts its Tentative Ruling as Follows: Continued to November 1, 2024 on the Court's Motion.
October 25, 2024	Law & Motion 302, Hearing Regarding FTB's Motion for Summary Judgment. No Appearances. The Court Adopts its Tentative Ruling as Follows: Continued to November 1, 2024 on the Court's Motion.
October 28, 2024	Non-Opposition to Motion to Seal filed by FTB.
November 1, 2024	Mini-Minutes for November 1, 2024 9:30 a.m. in Department 302 filed.
November 1, 2024	Law and Motion 302, Hearing Regarding Plaintiffs' Motion for Summary Adjudication on Second Cause of Action. The Matter is contested and argued. At the Conclusion of argument, the tentative Ruling is adopted as follows: Plaintiffs' Motion for Summary Adjudication on the Second Cause of Action is Granted. Counsel for the Prevailing Party is required to prepare a Proposed Order which repeats verbatim the substantive portion of the Tentative Ruling.
November 1, 2024	Law and Motion 302, Hearing Regarding Plaintiffs' Notice of Motion and Motion to Seal Documents filed in Support of Motion for Summary Judgment. Plaintiffs' Unopposed Motion to Seal Documents filed in Support of FTB's Motion for Summary Judgment is Granted. Counsel for the Prevailing Party is required to prepare a Proposed Order which repeats verbatim the substantive portion of the Tentative Ruling.
November 1, 2024	Law and Motion 302, Hearing Regarding FTB's Motion for Summary Judgment. The Matter is contested and argued. At the conclusion of argument, the tentative Ruling is adopted as follows: FTB's Motion for Summary Judgment is Denied. Counsel for the Prevailing Party is required to prepare a Proposed Order which repeats verbatim the substantive portion of the Tentative Ruling.
November 6, 2024	Mini-Minutes for November 6, 2024 9:30 a.m. for Department 302 filed.
November 6, 2024	Order Granting Plaintiffs' Motion to Seal Documents filed in Support of FTB's Opposition to Plaintiffs' Motion for Summary Adjudication.
November 6, 2024	Notice of Entry of Order/Notice of Ruling filed by Plaintiffs.
November 6, 2024	Law and Motion, Department 302, as to the November 6, 2024 Hearing Regarding Plaintiffs' Motion and Motion to Seal Documents filed in Support of Opposition to Plaintiffs' Motion for Summary Adjudication, the Court adopts its tentative Ruling. Plaintiffs' Unopposed Motion to Seal is Granted. Order signed.
November 12, 2024	Order Granting Plaintiffs' Motion for Summary Adjudication on Second Cause of Action filed.
November 12, 2024	Order Denying FTB's Motion for Summary Judgment filed.
November 12, 2024	Order Granting Plaintiffs' Motion to Seal Documents filed in Support of FTB's Motion for Summary Judgment filed.
November 13, 2024	Notice of Entry of Order/Notice of Ruling filed by Plaintiffs.
November 19, 2024	Notice of Motion and Motion for Entry of Judgment filed by Plaintiffs. Hearing is set for December 17, 2024 at 9:30 a.m. in Department 302.
November 19, 2024	Plaintiffs' Memorandum of Points and Authorities in Support of Motion for Entry of Judgment filed by Plaintiffs.
November 19, 2024	Proof of Service filed by Plaintiffs as to FTB.
November 25, 2024	Plaintiffs' Notice of Motion and Motion to Quash Amended Notices of Deposition of Sam Doolittle and Stafford Smiley filed by Plaintiffs. Hearing set for December 20, 2024 at 9:00 a.m. in Department 525.
November 25, 2024	Plaintiffs' Memorandum of Points and Authorities in Support of Motion to Quash Amended Notices of Deposition of Sam Doolittle and Stafford Smiley filed by Plaintiffs.
November 25, 2024	Declaration of Attorney Edwin Antolin in Support of Motion to Quash Amended Notices of Deposition of Sam Doolittle and Stafford Smiley filed by Plaintiffs.
November 25, 2024	Separate Statement of Facts – Separate Statement of Disputed Matters in Support of Motion to Quash Amended Notices of Deposition of Sam Doolittle and Stafford Smiley filed by Plaintiffs.
November 25, 2024	Proof of Service filed by Plaintiffs as to FTB.
December 2, 2024	Amended Notice of Motion and Motion to Quash Amended Notices of Deposition of Sam Doolittle and Stafford Smiley filed by Plaintiffs. Hearing set for December 27, 2024 at 9:00 a.m. in Department 302.
December 2, 2024	Notice of Motion and Motion to Compel Production of Documents filed by FTB. Hearing set for December 27, 2024 at 9:00 a.m. in Department 302.
December 2, 2024	Declaration of Kara Siegel in Support of Notice of Motion and Motion to Compel Production of Documents filed by FTB.
December 2, 2024	Separate Statement of Facts in Support of Motion to Compel Production of Documents filed by FTB.
December 2, 2024	Notice of Motion and Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents; Memorandum of Points and Authorities filed by FTB. Hearing set for December 27, 2024 at 9:00 a.m. in Department 302.
December 2, 2024	Declaration of Kara Siegel in Support of Notice of Motion and Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents filed by FTB.
December 2, 2024	Separate Statement of Facts in Support of Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents filed by FTB.
December 3, 2024	Ex Parte Application to Advance Hearings on (1) Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents and (2) Motion to Compel Production of Documents filed by FTB.
December 3, 2024	Opposition to FTB's Ex Parte Application to Advance Hearings on (1) Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents and (2) Motion to Compel Production of Documents filed by Plaintiffs.
December 3, 2024	Notice of Settlement Conference; Settlement Conference set for December 18, 2024 at 8:30 a.m. with Settlement Conference Officer Kevin C. Coleman, Esq.
December 4, 2024	Remark as to the December 4, 2024 Ex Parte Hearing Regarding FTB's Application to Advance Hearings on (1) Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents and (2) Motion to Compel Production of Documents, the Court denies the Defendant's Application for two reasons: First, the Court received this morning hundreds of pates of Discovery papers from Defendant; it is unreasonable to expect the Court to read and rule upon these papers instantaneously. Second, CCP 2024.20 provides that Discovery Motions may be heard as late as 15 days before trial, so the December 27th hearing date Defendant set suffices.
December 4, 2024	Opposition to Plaintiffs' Motion for Entry of Judgment filed by FTB.
December 9, 2024	Reply in Support of Motion for Entry of Judgment filed by Plaintiffs.
December 13, 2024	Opposition to Motion to Compel Production of Documents filed by Plaintiffs.
December 13, 2024	Response to Separate Statement in Support of Motion to Compel Production of Documents filed by Plaintiffs.
December 13, 2024	Proof of Service by Electronic Mail filed by Plaintiffs.
December 13, 2024	Opposition to Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents filed by Plaintiffs.
December 13, 2024	Response to Separate Statement in Support of Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents filed by Plaintiffs.
December 13, 2024	Proof of Service by Electronic Mail filed by Plaintiffs.
December 16, 2024	Memorandum of Points and Authorities in Opposition to Plaintiffs' Motion to Quash filed by FTB.
December 16, 2024	Response to Plaintiffs' Separate Statement filed by FTB.
December 16, 2024	Declaration of Kara Siegel in Support of FTB's Opposition to Plaintiffs' Motion to Quash filed by FTB.
December 17, 2024	Mini Minutes for December 17, 2024 9:30 a.m. for Department 302.
December 17, 2024	Law and Motion 302, Plaintiffs' Notice of Motion and Motion for Entry of Judgment is Deferred to Judge East, who Granted Plaintiffs' Summary Adjudication Motion on November 12, 2024. The Parties Dispute Whether Judge East intended to completely dispose of the Action or not. Parties are directed to contact the Courtroom Clerk for Judge East to place this Matter back on Judge East's Calendar. Judge Richard B. Ulmer; Clerk W. Trupek not reported.
December 18, 2024	Added to Calendar for Plaintiffs' Motion for Entry of Judgment. Hearing set for December 20, 2024 at 2:00 p.m. in Department 302.
December 19, 2024	Reply in Support of Motion to Quash Amended Notices of Deposition of Sam Doolittle and Stafford Smiley filed by Plaintiffs.
December 19, 2024	Reply in Further Support of Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents filed by FTB.
December 19, 2024	Reply Further Support of Motion to Compel Production of Responsive Documents filed by FTB.
December 20, 2024	Mini Minutes for December 20, 2024 9:00 a.m. for Department 302.
December 20, 2024	Discovery 302, Plaintiffs' Motion to Quash Amended Notices of Deposition of Sam Doolittle and Stafford Smiley. The Court Adopts the Tentative Ruling as follows: Off Calendar per Amended Notice of Motion.
December 20, 2024	Mini Minutes for December 20, 2024 2:00 p.m. for Department 302.
December 20, 2024	Law and Motion 302, Plaintiffs' Motion for Entry of Judgment Plaintiffs' Order granting Plaintiffs' Motion for Summary Adjudication on Second Cause of Action filed on November 12, 2024 is Amended as to the 3rd Cause of Action as to the 2nd Amended Complaint is Moot and is thereby Dismissed. Counsel for the Prevailing Party is to Prepare and Submit an Amended Proposed Order which reflects the Court's Ruling as discussed in the hearing. Judge Rochelle East; Clerk W. Trupek not reported.
December 24, 2024	Discovery 302, Amended Notice of Motion and Motion to Quash Amended Notices of Deposition of Sam Doolittle and Stafford Smiley off Calendar per the Request of the Moving Party per email received 12/23/2024.
December 26, 2024	Discovery 302, Defendant's Motion to Compel Production of Documents set for December 27, 2024 off Calendar per Request of Moving Party via email received on December 26, 2024.
December 26, 2024	Discovery 302, Defendant's Motion to Compel Depositions of Sam Doolittle and Ian Morris and Production of Responsive Documents set for December 27, 2024 off Calendar per Request of Moving Party via email received on December 26, 2024.
December 31, 2024	Order – Amended Order Granting Plaintiffs' Motion for Summary Adjudication on Second Cause of Action.
January 8, 2025	Notice of Entry of Order/Notice of Ruling filed by Plaintiffs.
January 9, 2025	Removed from Master Court Calendar on January 13, 2025. Assigned to Case Management Department 610 on April 16, 2025 at 10:30 a.m. for Case Management Conference for Judgment After Order Granting Plaintiffs' Motion for Summary Adjudication on Second Cause of Action filed December 31, 2024. Notice sent by Court.
January 22, 2025	The Court ordered the following Judgment entered: It is Adjudged that Plaintiffs recover from FTB $5,391,239.00 Principle, total Judgment $5,391,239.00.
January 22, 2025	Notice of Entry of Judgment filed.
February 25, 2025	Notice of Appeal filed by Appellant FTB.
February 27, 2025	Clerk's Notice of Filing of Notice of Appeal.
March 7, 2025	Notice Designating Record on Appeal filed by FTB.
March 11, 2025	Amended Notice of Appeal filed by FTB.
March 13, 2025	Clerk's Notice of Filing of Amended Notice of Appeal.
March 19, 2025	Case Management Conference of April 16, 2025 is off Calendar. Judgment on file. Notice sent by Court.
May 8, 2025	Clerk's Notice to Counsel Regarding Appellant's Notice Designating Record on Appeal filed.
May 9, 2025	Clerk's Estimate of Cost of Appeal $1,914.00, sent to Respondent.
May 16, 2025	Cost of Preparation on Appeal Deposited by Respondent.
May 20, 2025	Appeal Record Certified to the Court of Appeal (9 Volumes plus 1 Sealed Volume.
May 20, 2025	Certification Notice filed.

California First Appellate District

July 22, 2022	Notice of appeal lodged/received by Plaintiffs.
July 22, 2022	Notified parties of local rules and procedures.
July 22, 2022	Default Notice sent – Appellants notified per rule 8.100(c).
July 22, 2022	Change of contact information filed for Edwin Park Antolin – Old firm: Antolin Agarwal LLP, new firm: Vallejo Antolin Agarwal Kanter LLP.
July 22, 2022	Change of contact information filed for Monty Agarwal – Old firm: Antolin Agarwal LLP, new firm: Vallejo Antolin Agarwal Kanter LLP.
July 22, 2022	Filing fee paid over the phone by credit card.
July 25, 2022	Appellants' Notice designating record on appeal filed in Trial Court on July 21, 2022 – Designating 8.124 without RT.
July 25, 2022	Proceeding by 8.124 – no reporter's transcript.
August 1, 2022	Civil Case Information Statement filed by Appellants.
August 1, 2022	Certificate of County Clerk filed.
September 13, 2022	Stipulation of Extension of Time filed to 60 days to November 28, 2022.
December 5, 2022	Appellants Notified Re Failure to Timely file Opening Brief.
December 9, 2022	Appellants' Opening Brief filed.
December 9, 2022	Appellants' Appendix filed – Vol. 1 of 3 pages 1-177.
December 9, 2022	Appellants' Appendix filed – Vol. 2 of 3 Sealed pages 178-453.
December 9, 2022	Appellants' Appendix filed – Vol. 3 of 3 pages 454-752.
December 12, 2022	Stipulation of Extension of Time to file Respondent's Brief. Respondent's Brief due on March 10, 2023.
March 1, 2023	Requested Extension of Time for Respondent's Brief to be filed on April 10, 2023.
March 1, 2023	Extension of Time Granted for Respondent's Brief.
April 7, 2023	Respondent's Appendix filed.
April 10, 2023	Defendant and Respondent: California Franchise Tax Board Attorney: Kara D. Siegal Two extensions granted for a total of 91 days.
April 18, 2023	Stipulation of Extension of Time filed for Appellant's Reply Brief. Due on June 30, 2023 by 60 days.
June 29, 2023	Appellant's Reply Brief filed.
June 29, 2023	Case fully briefed.
June 29, 2023	Oral Argument Waiver Notice sent.
June 29, 2023	Request for Oral Argument filed by Appellant – selected Option B; Personal Appearance.
June 30, 2023	Request for Oral Argument filed by Kara Siegel for Respondent – selected C and B.
July 7, 2023	Case on Conference List.
August 4, 2023	Calendar Notice sent, Calendar date is September 13, 2023 at 9:30 a.m. either remotely or in its courtroom on the fourth floor. Each side will be permitted 15 minutes for argument.
August 9, 2023	Record to Court for review.
September 5, 2023	Letter sent to Counsel Regarding Notice of Tentative Opinion.
September 5, 2023	Issued Tentative Opinion or Disputed Issued Memo.
September 6, 2023	Request for Oral Argument filed by FTB.
September 8, 2023	Appellant did not reply to Tentative Opinion Letter Regarding Requesting Oral Argument.
September 13, 2023	Case argued and submitted for Respondent.
September 14, 2023	Opinion Filed, signed Unpublished. The Judgment is reversed, Appellants shall recover their costs on Appeal.
September 19, 2023	Filed letter from Request for Oral Argument recording.
November 15, 2023	Remittitur issued.
November 15, 2023	Case complete.

California First Appellate District

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.

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: Ann H. Hodges
Year: 2011
Amount: $800.00

Issues:

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.
Whether Plaintiff had sufficient nexus with the state of California so as to be subject to California Revenue and Taxation Code §23153.
Whether Plaintiff is entitled to an award of Attorney’s fees.
Whether the matter should properly be certified as a class action

Status:
Date	Status
September 8, 2016	The Summons and Complaint were filed. The Case Management Conference is scheduled for February 8, 2017. The Civil Case Management statement is due to be filed on January 17, 2017.
November 17, 2016	FTB’s Demurrer to Class Action Complaint was filed.
November 30, 2016	The parties request for a continuance of the Demurrer hearing was granted and the matter is continued to January 18, 2017.
December 29, 2016	Plaintiff filed its Opposition to the Demurrer.
January 11, 2017	A Reply to Opposition to Demurrer was filed by FTB.
January 18, 2017	The court denied FTB’s Demurrer, with leave to amend.
January 20, 2017	The court continued the Case Management Conference from February 8, 2017 to April 12, 2017.
February 7, 2017	Plaintiff filed the First Amended Complaint.
March 28, 2017	A Case Management Statement was filed by Defendant.
March 29, 2017	The Case Management Conference was continued from April 12, 2017 to June 14, 2017.
March 30, 2017	The FTB filed a Demurrer to Plaintiff’s First Amended Complaint, along with documents in support thereof. In addition, FTB also filed a Motion to Stay Proceedings in this case with respect to Plaintiff’s request that this case proceed as a class action, pending the Court of Appeal’s determination of Judicial Council Coordination Proceeding № 4742.
April 12, 2017	The Case Management Conference was continued to June 14, 2017.
April 19, 2017	The Plaintiff’s Opposition to Defendant’s Demurrer to the First Amended Complaint and Defendant’s Motion to Stay were filed.
May 2, 2017	The court issued an Order granting FTB’s Motion to Stay Proceedings and removing FTB’s Demurrer to the First Amended Complaint from the court’s calendar.
June 2, 2017	A Notice of Entry of Order Granting Defendant’s Motion to Stay Proceedings was filed by FTB. This case is stayed pending determination of the appeal in Case № 140518, FTB LLC Tax Refund Cases Judicial Coordination Proceeding № 4742.
November 16, 2017	Both Plaintiff and Defendant filed Case Management Statements.
November 27, 2017	An Order continuing Case Management Conference was filed. The Case Management Conference is now set to occur on June 13, 2018.
May 17, 2018	Defendant filed a Case Management Statement, which requested that the Case Management Conference be continued for six months pending the outcome of the Bakersfield Mall LLC litigation.
May 18, 2018	Plaintiff’s Case Management Statement was filed.
May 25, 2018	The Court ordered the Case Management Conference of June 13, 2018 to be continued to October 17, 2018.
September 21, 2018	A Case Management Statement was filed requesting the Court stay proceedings pending the outcome of the Franchise Tax Board Limited Liability Corporation Tax Refund Cases (Judicial Council Coordination Proceeding No. 4742).
September 28, 2018	The Case Management Conference scheduled for October 17, 2018 is continued to February 20, 2019.
February 6, 2019	The Order Continuing Case Management Conference was filed. The Case Management Conference is set for April 10, 2019.
February 6, 2019	Pursuant to a Stipulation by the parties, the May 2, 2017, order staying further proceedings in this case was vacated. The Defendants have thirty days to respond to Plaintiff’s First Amended Complaint.
February 6, 2019	Pursuant to a Stipulation by the parties, the May 2, 2017, order staying further proceedings in this case was vacated. The Defendants have thirty days to respond to Plaintiff’s First Amended Complaint.
March 22, 2019	Plaintiff filed a Case Management Statement.
March 26, 2019	A Stipulated Order permitting Plaintiff to file a Second Amended Complaint was filed.
March 27, 2019	An Order Continuing Case Management Conference was filed. The Case Management Conference is now scheduled to occur on June 12, 2019.
April 9, 2019	Plaintiff filed its Second Amended Complaint with a class action designation.
May 13, 2019	FTB filed its Demurrer to Plaintiff’s Second Amended Complaint, together with pleadings in support thereof.
May 22, 2019	The Case Management Conference scheduled to occur on June 12, 2019, is continued to July 24, 2019.
June 4, 2019	Plaintiff’s Opposition to FTB’s Demurrer to the Second Amended Complaint was filed together with pleadings in support thereof.
June 7, 2019	The FTB’s Demurrer to the Second Amended Complaint was overruled. FTB must file its Answer to the Second Amended Complaint within ten days.
July 9, 2019	Case Management Conference statements were filed by both Plaintiff and Defendant.
July 15, 2019	Plaintiff filed an application seeking a Complex Litigation designation for this case.
July 18, 2019	FTB filed its Answer to Plaintiff’s Second Amended Complaint.
July 26, 2019	Plaintiff’s Application for Complex Litigation designation was granted and the case has been assigned to Judge Teri L. Jackson for all purposes.
October 29, 2019	Case management conference.
December 2, 2019	General Order Re Case Reassignment.
December 12, 2019	Order Advancing January 10, 2020 Case Management Conference at 1:30 p.m. to January 10, 2020 at 10 a.m.
January 6, 2020	Parties filed Joint Case Management Statement.
January 10, 2020	Case management conference.
February 14, 2020	Order to consolidate actions of case CGC-19-576007 with CGC-16-554150.
May 26, 2020	Joint case management statement filed by plaintiff and on behalf of all others similarly situated.
November 17, 2020	Order Setting March 24, 2021 Case Management Conference.
November 17, 2020	Case Management Conference added to calendar.
February 3, 2021	Notice of Substitution of Counsel for FTB filed by FTB.
February 16, 2021	Application to Admit Counsel Pro Hac Vice/Notice of Application and Verified Application of John S. Jose for Pro Hac Vice Admission as Counsel filed by Plaintiff.
February 24, 2021	Order Granting Application to Appear as Counsel Pro Hac Vice for Attorney John S. Jose filed by Plaintiff.
February 25, 2021	Notice of Withdrawal of Counsel filed by Plaintiff.
March 11, 2021	Fee Paid on Stipulation to Continue Case Management Conference and Proposed Order filed by FTB.
March 11, 2021	Joint Case Management Conference Statement filed by FTB.
March 12, 2021	Order – Stipulation to Continue Case Management Conference and Order filed.
March 12, 2021	Complex Litigation – Case Management Conference of March 24, 2021 continued to September 8, 2021 at 9:00 a.m.
September 7, 2021	Order Continuing September 8, 2021 Case Management Conference filed.
September 7, 2021	Complex Litigation, Department 613, Case Management Conference of September 8, 2021 continued to December 7, 2021 at 10:00 a.m. in Department 613 pursuant to September 7, 2021 Order.
December 7, 2021	Minutes for December 7, 2021 filed
December 7, 2021	Order After Case Management Conference filed.
December 10, 2021	Case Management Conference of December 7, 2021 continued to March 8, 2022 at 10:00 a.m. in Department 613 per written order.
January 14, 2022	Stipulation Addressing Class Certification Schedule filed by Plaintiff.
February 14, 2022	Notice sent to Attorney John S. Jose to pay Pro Hac Vice renewal fee by March 23, 2022.
March 1, 2022	Order Regarding Class Certification Deadlines filed.
March 1, 2022	Joint Case Management Conference Statement filed by Plaintiff individually and on behalf of all others similarly situated.
March 4, 2022	Order After Review of Case Management Conference Statement filed.
March 4, 2022	Case Management Conference of March 8, 2022 continued to May 12, 2022 at 10:00 a.m. in Department 613 per Written Order Joint CMC Statement due May 5, 2022.
March 28, 2022	Pro Hac Vice Renewal Fee paid for Attorney John S. Jose.
March 28, 2022	Pro Hac Vice Renewal Calendar of March 23, 2022 is off calendar for John S. Jose.
May 5, 2022	Joint Case Management Conference Statement filed by Plaintiff and on behalf of all others similarly situated.
May 9, 2022	Case Management Conference of May 12, 2022 continued to May 17, 2022 at 11:00 a.m. in Dept. 613. Joint CMC Statement is due May 12, 2022.
May 12, 2022	Updated Joint Case Management Conference Statement filed by Plaintiff and on behalf of all others similarly situated.
May 16, 2022	Case Management Conference – Trial Courts, Advanced from May 17, 2022 to Case Management Conference – Trial Courts at May 17, 2022 10:00 a.m. in Dept. 613.
May 17, 2022	Order After Case Management Conference filed.
May 17, 2022	Case Management Conference of May 17, 2022 held. Continued to September 7, 2022 at 10:00 a.m. in Dept. 613. Joint CMC Statement is due on August 31, 2022.
June 3, 2022	Stipulation Regarding Leave to Amend Complaints and Demurrer Briefing Schedule filed by Plaintiff.
June 13, 2022	Order Granting Stipulation Regarding Leave to Amend Complaints and Demurrer Briefing Schedule.
June 13, 2022	Case Management Conference of September 7, 2022 continued to October 19, 2022 at 10:30 a.m. in Department 613 per Written Order. Joint CMC Statement is due October 12, 2022.
June 30, 2022	Third Amended Complaint filed by Plaintiff.
July 6, 2022	First Amended Complaint, Class Action filed by Plaintiff.
September 7, 2022	Demurrer to 3rd Amended Complaint of Plaintiff Pro Hac Vice Status Calendar as to Attorney John S. Jose – Off Calendar, Renewal Fees paid on February 16, 2024. Media, LLC filed by FTB. Hearing set for October 19, 2022 at 10:30 a.m. in Department 613.
September 7, 2022	Notice of Hearing on Demurrer to 3rd Amended Complaint of Plaintiff Bahl Media, LLC filed by FTB.
September 7, 2022	Memorandum of Points and Authorities in Support of Demurrer to 3rd Amended Complaint of Plaintiff Bahl Media, LLC filed by FTB.
September 7, 2022	Request for Judicial Notice in Support of Demurrer to 3rd Amended Complaint of Plaintiff Bahl Media, LLC filed by FTB.
September 7, 2022	Declaration of Karen W. Yiu under Code of Civil Procedure Section 430.41, Subdivision (A)(3) in Support of Demurrer to 3rd Amended Complaint of Plaintiff Bahl Media, LLC filed by FTB.
September 7, 2022	Proof of Service by Electronic Mail/Declaration of Service by E-Mail filed by FTB.
September 7, 2022	Demurrer to 1st Amended Complaint of Wein Realty, LLC filed by FTB. (Consolidated Case). Hearing is set for October 19, 2022 at 10:30 a.m. in Department 613.
September 7, 2022	Notice of Hearing on Demurrer to 1st Amended Complaint of Wein Realty, LLC filed by FTB.
September 7, 2022	Memorandum of Points and Authorities in Support of Demurrer to 1st Amended Complaint of Wein Realty, LLC filed by FTB.
September 7, 2022	Request for Judicial Notice in Support of Demurrer to 1st Amended Complaint of Wein Realty, LLC filed by FTB.
September 7, 2022	Declaration of Karen W. Yiu under Code of Civil Procedure Section 430.41, Subdivision (A)(3) in Support of Demurrer to 1st Amended Complaint of Wein Realty, LLC filed by FTB.
September 7, 2022	Proof of Service by Electronic Mail/Declaration of Service by E-Mail filed by FTB.
September 7, 2022	Motion to Strike 3rd Amended Complaint/Notice of Motion & Motion to Strike Bahl Media, LLC's 3rd Amended Complaint, filed by FTB. Hearing is set for October 19, 2022 at 10:30 a.m. in Department 613.
September 7, 2022	Notice of Hearing on Motion to Strike Bahl Media, LLC's 3rd Amended Complaint filed by FTB.
September 7, 2022	Memorandum of Points and Authorities in Support of Motion to Strike Bahl Media, LLC's 3rd Amended Complaint filed by FTB.
September 7, 2022	Request for Judicial Notice in Support of Motion to Strike Bahl Media, LLC's 3rd Amended Complaint filed by FTB.
September 7, 2022	Declaration of Karen W. Yiu Under Code of Civil Procedure Section 435.5, Subdivision (A)(3), in Support of Motion to Strike Bahl Media, LLC's 3rd Amended Complaint filed by FTB.
September 7, 2022	Proof of Service by Electronic Mail/Declaration of Service by E-Mail, filed by FTB.
September 7, 2022	Motion to Strike 1st Amended Complaint/Notice of Motion & Motion to Strike Wein Realty, LLC's 1st Amended Complaint filed by FTB. Hearing is set for October 19, 2022 at 10:30 a.m. in Department 613.
September 7, 2022	Notice of Hearing on Motion to Strike Wein Realty, LLC's 1st Amended Complaint filed by FTB.
September 7, 2022	Memorandum of Points and Authorities in Support of Motion to Strike Wein Realty, LLC's 1st Amended Complaint filed by FTB.
September 7, 2022	Declaration of Karen W. Yiu Under Code of Civil Procedure Section 435.5, Subdivision (A)(3), in Support of Motion to Strike Wein Realty, LLC's 1st Amended Complaint filed by FTB.
September 7, 2022	Proof of Service by Electronic Mail/Declaration of Service by E-Mail filed by FTB.
September 20, 2022	Opposition to Demurrer filed by Plaintiff Bahl Media, LLC, Individually and on behalf of all others similarly situated.
September 20, 2022	Opposition to Demurrer filed by Plaintiff Wein Realty, LLC, Individually and on behalf of all others similarly situated.
September 20, 2022	Opposition to Motion to Strike filed by Plaintiff Bahl Media, LLC, Individually and on behalf of all others similarly situated.
September 20, 2022	Opposition to Motion to Strike filed by Plaintiff Wein Realty, LLC, Individually and on behalf of all others similarly situated.
September 20, 2022	Proof of Service by Electronic Mail filed by Plaintiffs Wein Realty, LLC and Bahl Media, LLC, Individually and on behalf of all others similarly situated.
September 20, 2022	Request for Judicial Notice in Support of Oppositions to Demurrers filed by Plaintiffs Wein Realty, LLC and Bahl Media, LLC, Individually and on behalf of all others similarly situated.
September 30, 2022	Reply to Opposition to Demurrer to Plaintiff Bahl Media, LLC's Third Amended Complaint, filed by FTB.
September 30, 2022	Reply to Opposition to Demurrer to Plaintiff Wein Realty's 1st Amended Complaint, filed by FTB.
September 30, 2022	Reply Brief in Support of Motion to Strike Plaintiff Bahl Media, LLC's 3rd Amended Complaint, filed by FTB.
September 30, 2022	Reply Brief in Support of Motion to Strike Plaintiff Wein Realty, LLC's 1st Amended Complaint, filed by FTB.
September 30, 2022	Proof of Service by Electronic Mail/Declaration of Service by E-Mail, filed by FTB.
October 12, 2022	Joint Case Management Conference Statement, filed by Plaintiff Bahl Media, LLC, individually and on behalf of all others similarly situated.
October 19, 2022	Case Management Conference of October 19, 2022 held. Continued to February 6, 2023 at 3:00 p.m. in Department 613 per Order of Count. Joint Case Management Conference Statement due February 1, 2023.
October 19, 2022	Complex Litigation Matter on October 19, 2022, Defendant's Demurrer to Wein Realty, LLC's 1st Amended Complaint Argued and Submitted. Proposed Orders due October 25, 2022. Matter will be deemed taken under submission on October 25, 2022 by Andrew Y.S. Cheng.
October 19, 2022	Complex Litigation Matter on October 19, 2022, Defendant's Demurrer to Bahl Media, LLC's 3rd Amended Complaint Argued and Submitted. Proposed Orders due October 25, 2022. Matter will be deemed taken under submission on October 25, 2022 by Andrew Y.S. Cheng.
October 19, 2022	Complex Litigation Matter on October 19, 2022, Motion to Strike Bahl Media, LLC's 3rd Amended Complaint Argued and Submitted. Proposed Orders due October 25, 2022. Matter will be deemed taken under submission on October 25, 2022 by Andrew Y.S. Cheng.
October 19, 2022	Complex Litigation Matter on October 19, 2022, Motion to Strike Wein Realty, LLC's 1st Amended Complaint Argued and Submitted. Proposed Orders due October 25, 2022. Matter will be deemed taken under submission on October 25, 2022 by Andrew Y.S. Cheng.
October 19, 2022	Order After October 19, 2022 Case Management Conference filed.
October 31, 2022	Stipulation Regarding Briefing Schedule for Motion for Class Certification filed by Plaintiffs.
November 1, 2022	Order Regarding Briefing Schedule on Plaintiffs' Motion for Class Certification.
November 4, 2022	Order (1) Overruling FTB's Demurrer to Plaintiff Bahl Media LLC's 3rd Amended Complaint; (2) Overruling FTB's Demurrer to Plaintiff Wein Realty, LLC's 1st Amended Complaint; (3) Denying FTB's Motion to Strike Plaintiff Bahl Media LLC's 3rd Amended Complaint; and (4) Denying FTB's Motion to Strike Plaintiff Wein Realty, LLC's 1st Amended Complaint.
November 4, 2022	Complex Litigation Motion Calendar on October 19, 2022 in Department 613, FTB's Demurrer to 3rd Amended Complaint overruled, pursuant to written Order.
November 4, 2022	Complex Litigation Motion Calendar on October 19, 2022 in Department 613, FTB's Demurrer to 1st Amended Complaint overruled, pursuant to written Order.
November 4, 2022	Complex Litigation Motion Calendar on October 19, 2022 in Department 613, FTB's Motion to Strike 3rd Amended Complaint denied pursuant to written Order.
November 4, 2022	Complex Litigation Motion Calendar on October 19, 2022 in Department 613, FTB's Motion to Strike 1st Amended Complaint denied pursuant to written Order.
November 7, 2022	Notice of Entry of Order/Notice of Ruling filed by Plaintiffs.
November 7, 2022	Proof of Service filed by FTB.
November 14, 2022	Answer to 3rd Amended Complaint filed by FTB.
November 14, 2022	Answer to 1st Amended Complaint filed by FTB.
December 9, 2022	Stipulation Regarding Revised Briefing Schedule for Plaintiffs' Motion for Class Certification filed by Plaintiff.
December 12, 2022	Order Regarding Revised Briefing Schedule on Plaintiffs' Motion for Class Certification.
January 27, 2023	Order Regarding Revised Briefing Schedule on Plaintiffs' Motion for Class Certification.
February 1, 2023	Case Management Conference – Trial Courts, advanced from February 6, 2023 to Case Management Conference – Trial Courts on February 6, 2023 10:00 a.m. in Department 613 by Court. Parties notified via email.
February 6, 2023	Minutes for February 6, 2023 filed.
February 6, 2023	Order After February 6, 2023 Case Management Conference filed.
February 6, 2023	Case Management Conference of February 6, 2023 held. Continued to May 18, 2023 at 9:00 a.m. in Department 613 per written order. Joint CMC Statement due May 11, 2023.
February 15, 2023	Notice sent to attorney John S. Jose to pay Pro Hac Vice renewal fee by March 22, 2023.
February 24, 2023	Order regarding Revised Briefing Schedule for Plaintiffs' Motion for Class Certification.
February 27, 2023	Pro Hac Vice Renewal Fee paid for Attorney John S. Jose.
March 28, 2023	March 22, 2023 Pro Hac Vice Status Calendar as to Attorney John S. Jose – Off Calendar, Renewal Fees paid on February 27, 2023.
April 18, 2023	Notice of Change of Assigned Counsel for FTB filed by FTB.
May 10, 2023	Case Management Conference of May 18, 2023 continued to July 11, 2023 at 11:00 a.m. in Department 613 by Court. Joint Case Management Conference Statement due July 3, 2023. Parties notified via email.
May 19, 2023	Stipulation to Continue Briefing Schedule and Hearing on Plaintiff's Motion for Class Certification and Filing Fee Paid for Proposed Order filed by FTB.
June 14, 2023	Order Continuing Briefing Schedule and Hearing on Plaintiff's Motion for Class Certification Pursuant to Stipulation filed.
June 29, 2023	Stipulation Regarding Revised Briefing Schedule for Motion for Class Certification filed by Plaintiff.
July 3, 2023	Joint Case Management Conference Statement filed by FTB.
July 17, 2023	Order Regarding Briefing Schedule on Plaintiff's Motion for Class Certification.
July 21, 2023	Motion/Notice of Motion & Motion for Class Certification filed by Plaintiff.
July 21, 2023	Memorandum of Points and Authorities in Support of Motion for Class Certification filed by Plaintiff.
July 21, 2023	Proof of Service filed by Plaintiff.
July 21, 2023	Declaration of Max Wein filed by Plaintiff.
July 21, 2023	Declaration of Penny Bailey filed by Plaintiff.
July 21, 2023	Declaration of Kathleen V. Fisher filed by Plaintiff.
July 21, 2023	Declaration of Andrew Thomas Sinclair filed by Plaintiff.
July 21, 2023	Declaration of Alexander M. Freeman filed by Plaintiff.
July 25, 2023	Order Granting Stipulation Regarding Leave to Amend Complaints.
July 28, 2023	4th Amended Complaint filed by Plaintiff, Bahl Media, LLC, Individually and on Behalf of All Others Similarly Situated.
July 28, 2023	2nd Amended Complaint filed by Plaintiff Wein Realty, LLC Individually and on Behalf of All Others Similarly Situated. (CGC-19-576007).
September 8, 2023	Stipulation to Continue Briefing Schedule and Hearing on Plaintiff's Motion for Class Certification and Filing Fee Paid for Proposed Order filed by FTB.
September 11, 2023	Case Management Conference of November 3, 2023 Continued to November 16, 2023 at 10:30 a.m. in Department 613 per Written Order.
September 11, 2023	Order Continuing Briefing Schedule and Hearing on Plaintiffs Motion for Class Certification Pursuant to Stipulation filed.
October 10, 2023	Memorandum of Points and Authorities in Opposition to Plaintiffs' Motion for Class Certification filed by FTB.
October 10, 2023	Declaration of Hien Tham in Support of FTB's Opposition to Plaintiffs' Motion for Class Certification filed by FTB.
October 10, 2023	Declaration of Amelia White in Support of FTB's Opposition to Plaintiffs' Motion for Class Certification filed by FTB.
October 10, 2023	Declaration of Megan Karnesky in Support of FTB's Opposition to Plaintiffs' Motion for Class Certification filed by FTB.
October 10, 2023	Declaration of Karen W. Yiu in Support of FTB's Opposition to Plaintiffs' Motion for Class Certification filed by FTB.
October 10, 2023	Declaration of Service by Email for Memorandum of Points and Authorities in Opposition to Plaintiffs' Motion for Class Certification, Etc. filed by FTB.
October 27, 2023	Reply in Support of Motion for Class Certification filed by Plaintiffs.
October 27, 2023	Supplemental Declaration of Amy L. Silverstein in Support of Plaintiffs' Motion for Class Certification filed by Plaintiffs.
October 27, 2023	Request for Judicial Notice in Support of Plaintiffs' Motion for Class Certification filed by Plaintiffs.
October 27, 2023	Proof of Service Re: Reply; Supplemental Declaration of Amy L. Silverstein; Request for Judicial Notice in Support of Plaintiffs' Motion for Class Certification filed by Plaintiffs.
November 9, 2023	Joint Case Management Conference Statement filed by Plaintiffs.
November 13, 2023	Notice of Change of Firm Name filed by Attorney Freeman, Alexander M.
November 13, 2023	Proof of Service Re: Notice of Change of Firm Name filed by Plaintiffs.
November 14, 2023	Notice of Report Appearance filed by FTB.
November 17, 2023	Notice of Unavailability of Yiu, Karen W. on November 20, 2023 through December 15, 2023 filed by FTB.
November 30, 2023	Order Re: Motion for Class Certification filed.
November 30, 2023	Complex Litigation Calendar set for November 16, 2023 – Motion for Class Certification continued to January 24, 2024 at 10:30 a.m. in Department 613 per Written Order.
November 30, 2023	Case Management Conference of November 16, 2023 continued to January 24, 2024 at 10:30 a.m. in Department 613 by Court. Joint CMC Statement due January 17, 2024.
December 1, 2023	Order Setting Case Management Conference filed.
December 15, 2023	Supplemental Declaration of Max Wein filed by Plaintiffs.
December 15, 2023	Supplemental Declaration of Penny Bailey filed by Plaintiffs.
December 15, 2023	Proof of Service Regarding Supplemental Declarations of Max Wein and Penny Bailey filed by Plaintiffs.
December 15, 2023	Notice of Kathleen V. Fisher, Andrew Thomas Sinclair and Rodney J. Jacob Change of Status Regarding Calvo Jacob and Pangelinan LLP filed by Plaintiffs.
December 15, 2023	Proof of Service Regarding Notice of Kathleen V. Fisher, Andrew Thomas Sinclair and Rodney J. Jacob Change of Status Regarding Calvo Jacob and Pangelinan LLP filed by Plaintiffs.
January 3, 2024	Consolidated Special Interrogatories, Set Three filed by Plaintiffs.
January 3, 2024	Plaintiffs' Consolidated Third Set of Requests for Production to FTB filed by Plaintiffs.
January 3, 2024	Proof of Service filed by Plaintiffs.
January 12, 2024	Notice sent to Attorney John S. Jose to pay Pro Hac Vice Renewal fee by February 28, 2024.
January 17, 2024	Joint Case Management Conference Statement filed by Plaintiffs.
January 24, 2024	Case Management Conference – Hearing Held. The Court sets the next Case Management Conference for April 24, 2024 at 9:30 a.m. in Department 613 per forthcoming Case Management Order.
January 24, 2024	Complex Litigation – Plaintiffs' Motion for Class Certification argued, and the Court takes the matter under submission.
January 25, 2024	Order after January 24, 2024 Case Management Conference filed.
January 25, 2024	Plaintiffs' Motion for Class Certification taken under submission on January 24, 2024 is granted.
January 25, 2024	Order granting Plaintiffs' Motion for Class Certification is filed.
February 16, 2024	Pro Hac Vice Renewal Fee paid for Attorney John S. Jose.
February 28, 2024	February 28, 2024 Pro Hac Vice Status Calendar as to Attorney John S. Jose – Off Calendar, Renewal Fees paid on February 16, 2024.
February 29, 2024	Stipulation Regarding Notice Procedures filed by Plaintiffs.
March 6, 2024	Order Regarding Notice Procedures filed.
April 17, 2024	Joint Case Management Conference Statement filed by Plaintiffs.
April 23, 2024	Case Management Conference set up for April 24, 2024 at 9:30 a.m. has been continued to begin at 10:00 a.m. Counsel notified via email.
April 24, 2024	Minutes for April 24, 2024 Case Management Conference filed.
April 24, 2024	Added to Calendar for Court Trial – set for December 2, 2024 at 9:30 a.m. in Department 613.
April 24, 2024	Case Management Conference – Hearing Held. The Court sets a Bench Trial for December 2, 2024. The next Case Management Conference is set for July 18, 2024 at 9:30 a.m.
April 24, 2024	Order after April 24, 2024 Case Management Conference filed.
May 1, 2024	Stipulation to Extend Time to Serve Notice of Class Certification filed by FTB and also filed by Plaintiffs.
May 1, 2024	Stipulation to Extend Time to Submit Case Schedule and to Vacate Motion and Mediation Deadlines also filed by Plaintiffs filed by FTB also filed by Plaintiffs.
May 1, 2024	Declaration of Service by E-Mail filed by FTB.
May 3, 2024	Order Extending Time to Submit Case Schedule and Vacating Motion and Mediation Deadlines.
May 6, 2024	Order Extending Time to Serve Notice of Class Certification.
May 21, 2024	Joint Statement Regarding Notice and also filed by FTB filed by Plaintiffs and also filed by FTB.
May 21, 2024	Declaration of Amy L. Silverstein filed by Plaintiffs.
May 22, 2024	Joint Statement Regarding Notice also filed by FTB filed by Plaintiffs.
May 22, 2024	Declaration of Amy L. Silverstein filed by Plaintiffs.
May 24, 2024	Stipulation Regarding Case Calendar and Pre-Trial Deadlines and also filed by FTB filed by Plaintiffs and also filed by FTB.
May 24, 2024	Order Regarding Joint Statement Regarding Notice filed.
June 5, 2024	Added to Calendar for Pre-Trial Conference Hearing set for November 21, 2024 at 9:30 a.m. in Department 613.
June 5, 2024	Order Approving Stipulation Regarding Case Calendar and Pre-Trial Deadlines.
July 1, 2024	Complex Litigation Department 613, Case Management Conference is advanced by the Court from July 18, 2024 to July 17, 2024 at 10:30 a.m. in Department 613. Notice was sent to Parties.
July 10, 2024	Case Management Statement Joint filed by Plaintiffs and FTB.
July 16, 2024	Case Management Conference of July 17, 2024 continued to August 9, 2024 at 9:30 a.m. in Department 613 on Court's Own Motion. Notice sent by Court.
July 22, 2024	Motion for Summary Judgment Notice of Motion and Motion for Summary Judgment or Summary Adjudication filed by Plaintiffs. Hearing set for October 9, 2024 at 9:30 a.m. in Department 613.
July 22, 2024	Memorandum of Points and Authorities in Support of Motion for Summary Judgment or Summary Adjudication filed by Plaintiffs.
July 22, 2024	Declaration of Amy L. Silverstein in Support of Motion for Summary Judgment or Summary Adjudication filed by Plaintiffs.
July 22, 2024	Separate Statement of Undisputed Material Facts in Support of Motion for Summary Judgment filed by Plaintiffs.
July 22, 2024	Declaration of Max Wein on behalf of Plaintiff Wein Realty, LLC in Support of Motion for Summary Judgment or Summary Adjudication filed by Plaintiffs.
July 22, 2024	Declaration of Brian D. Pedersen filed by Plaintiffs.
July 22, 2024	Declaration of Penny Bailey on behalf of Plaintiff Bahl Media, LLC in Support of Motion for Summary Judgment filed by Plaintiffs.
July 22, 2024	Motion for Summary Adjudication Against Wein Realty, LLC filed by FTB. Hearing set for October 9, 2024 at 9:30 a.m. in Department 613.
July 22, 2024	Memorandum of Points and Authorities in Support of Motion for Summary Adjudication Against Wein Realty, LLC filed by FTB.
July 22, 2024	Separate Statement of Undisputed Material Facts in Support of Motion for Summary Adjudication Against Wein Realty, LLC filed by FTB.
July 22, 2024	Declaration of Charles Tsai in Support of Motion for Summary Adjudication Against Wein Realty, LLC filed by FTB.
July 22, 2024	Request for Judicial Notice in Support of Motion for Summary Adjudication Against Wein Realty, LLC filed by FTB.
July 22, 2024	Declaration of Service by E-Mail filed by FTB.
July 22, 2024	Motion for Summary Adjudication Against Bahl Media, LLC filed by FTB. Hearing set for October 9, 2024 at 9:30 a.m. in Department 613.
July 22, 2024	Memorandum of Points and Authorities in Support of Motion for Summary Adjudication Against Bahl Media, LLC filed by FTB.
July 22, 2024	Separate Statement of Undisputed Material Facts in Support of Motion for Summary Adjudication Against Bahl Media, LLC filed by FTB.
July 22, 2024	Declaration of Maricar Rogan in Support of Motion for Summary Adjudication Against Bahl Media, LLC filed by FTB.
July 22, 2024	Declaration of Karen W. Yiu in Support of Motion for Summary Adjudication Against Bahl Media, LLC filed by FTB.
July 22, 2024	Request for Judicial Notice in Support of Motion for Summary Adjudication Against Bahl Media, LLC filed by FTB.
July 22, 2024	Declaration Service By E-Mail filed by FTB.
July 23, 2024	Ex Parte Application to Remove Incorrectly Filed Document filed by Plaintiffs.
July 23, 2024	Declaration of Alexander Freeman in Support of Ex Parte Application filed by Plaintiffs.
July 23, 2024	Complex Litigation, Department 613, starting time of August 9, 2024, Case Management Conference is continued from 9:30 a.m. to 10:00 a.m. in Department 613. Counsel for Parties informed of new starting time via email sent on July 23, 2024.
July 26, 2024	Order Granting in Part and Denying in Part Plaintiffs' Ex Parte Application to Remove Incorrectly filed Document filed.
July 30, 2024	Amended Declaration of Max Wein on Behalf of Plaintiff Wein Realty LLC filed by Plaintiffs.
August 2, 2024	Case Management Statement Joint filed by FTB and also filed by Plaintiffs.
August 9, 2024	Minutes for August 9, 2024 at 10:00 a.m. filed.
August 9, 2024	Case Management Conference Hearing held. The Court sets the next Case Management Conference for October 9, 2024 at 9:30 a.m. per Order filed this date.
August 9, 2024	Order after Case Management Conference filed.
September 6, 2024	Fees paid on Stipulation to Protective Order and Proposed Order also filed by FTB.
September 6, 2024	Declaration of Service by E-mail filed by FTB.
September 11, 2024	Order – Stipulation to Protective Order and Order.
September 12, 2024	Stipulation to Entry of Order Regarding Production of Confidential Documents also filed by FTB.
September 12, 2024	Declaration of Service by E-mail filed by FTB.
September 13, 2024	Order Regarding Production of Confidential Documents filed.
September 23, 2024	Opposition to Motion for Summary Adjudication filed by Plaintiffs.
September 23, 2024	Declaration of Alexander M. Freeman in Opposition to FTB's Motion for Summary Adjudication against Plaintiffs.
September 23, 2024	Declaration of Amy L. Silverstein in Support of Opposition to FTB's Motion for Summary Adjudication filed by Plaintiffs.
September 23, 2024	Response to Separate Statement of Undisputed Material Facts in Support of Motion for Summary Adjudication; Plaintiffs' Additional Undisputed Material Facts in Support of Opposition to Defendant's Motion for Summary Adjudication filed by Plaintiffs.
September 23, 2024	Memorandum of Points and Authorities in Opposition to Plaintiffs' Motion for Summary Judgment or Summary Adjudication filed by FTB.
September 23, 2024	Separate Statement in Opposition to Plaintiffs' Motion for Summary Judgment or Summary Adjudication filed by FTB.
September 23, 2024	Declaration of Karen W. Yiu in Support of Opposition to Plaintiffs' Motion for Summary Judgment or Summary Adjudication filed by FTB.
September 23, 2024	Request for Judicial Notice in Support of Opposition to Plaintiffs' Motion for Summary Judgment or Summary Adjudication filed by FTB.
September 23, 2024	Objections in Opposition – Plaintiffs' Motion for Summary Judgment or Summary Adjudication filed by FTB.
September 23, 2024	Declaration of Service by E-mail filed by FTB.
October 2, 2024	Reply in Support of Motion for Summary Judgment or Summary Adjudication filed by Plaintiffs.
October 2, 2024	Response to FTB's Objections in Opposition to Plaintiffs' Motion for Summary Judgment or Summary Adjudication filed by Plaintiffs.
October 2, 2024	Supplemental Declaration of Brian D. Pedersen in Response to FTB's Objections filed by Plaintiffs.
October 2, 2024	Joint Case Management Statement filed by Plaintiffs and FTB.
October 2, 2024	8Reply to Bahl Media, LLC's Opposition to Motion for Summary Adjudication filed by FTB.
October 2, 2024	Reply to Wein Realty, LLC's Opposition to Motion for Summary Adjudication filed by FTB.
October 9, 2024	Minutes for October 9, 2024 at 9:30 a.m. filed.
October 9, 2024	Order After Case Management Conference and Informal Discovery Conference filed.
October 9, 2024	Case Management Conference – Hearing Held. The Court sets the next Case Management Conference for November 13, 2024 at 9:30 a.m.
October 9, 2024	Complex Litigation – Plaintiffs' Motion for Summary Judgment or Summary Adjudication Argued and the Court will take the matter under submission on receipt of Proposed Orders, due October 16, 2024.
October 9, 2024	Complex Litigation – FTB's Motion for Summary Adjudication Against Wein Realty, LLC Argued and the Court will take the matter under submission on receipt of Proposed Orders, due October 16, 2024.
October 9, 2024	Complex Litigation – FTB's Motion for Summary Adjudication Against Bahl Media, LLC Argued and the Court will take the matter under submission on receipt of Proposed Orders, due October 16, 2024.
October 16, 2024	Stipulation to Extend the Five-Year Deadline filed by FTB.
October 17, 2024	Order Extending the Five-Year Deadline filed.
October 25, 2024	Stipulation Regarding Hearing Date on Plaintiffs' Motion to Compel filed by Plaintiffs.
October 30, 2024	Order Continuing Hearing Date on Plaintiffs' Motion to Compel filed.
October 31, 2024	Plaintiffs' Motion for Summary Judgment or Summary Adjudication taken under submission on October 16, 2024, denied per Omnibus Order filed this date.
October 31, 2024	FTB's Motion for Summary Adjudication Against Wein Realty, LLC taken under submission on October 16, 2024, denied per Omnibus Order filed this date.
October 31, 2024	FTB's Motion for Summary Adjudication Against Bahl Media, LLC taken under submission on October 16, 2024, denied per Omnibus Order filed this date.
October 31, 2024	Order – Omnibus Order Denying Motions for Summary Judgment and Adjudication filed.
October 31, 2024	Stipulation Regarding Revised Trial Date and Pre-Trial Deadlines also filed by Plaintiffs.
October 31, 2024	Declaration of Service by E-Mail filed by FTB.
October 31, 2024	Notice of Motion and Motion to Compel Further Discovery Responses filed by Plaintiffs. Hearing is set for December 4, 2024 at 9:30 a.m. in Department 613.
October 31, 2024	Memorandum of Points and Authorities in Support of Motion to Compel Further Discovery Responses filed by Plaintiffs.
October 31, 2024	Separate Statement of Items in Dispute in Support of Plaintiffs' Motion to Compel Further Discovery Responses filed by Plaintiffs.
October 31, 2024	Declaration of Alexander M. Freeman in Support of Plaintiffs' Motion to Compel Further Discovery Responses filed by Plaintiffs.
November 5, 2024	Case Management Statement Joint filed by Plaintiffs. Also filed by FTB.
November 6, 2024	Order Approving Stipulation Regarding Revised Trial Date and Pre-Trial Deadlines.
November 6, 2024	Complex Litigation – Pre-Trial Conference set for November 21, 2024 is continued to May 29, 2025 at 9:30 a.m. per Order filed this date.
November 6, 2024	Court Trial set for December 2, 2024 continued to June 9, 2025 at 9:30 a.m. per Order filed this date.
November 13, 2024	Order After Case Management Conference filed.
November 13, 2024	Not Reported – Complex Litigation Case Management Conference held November 13, 2024 in Department 613. The Court and Counsel Confer regarding the case status. The action is continued to March 19, 2025 at 10:30 a.m. in Department 613, for Further Case Management Conference.
November 15, 2024	Opposition to Plaintiffs' Motion to Compel filed by FTB.
November 15, 2024	Declaration of Charles Tsai in Support of FTB's Opposition to Plaintiffs' Motion to Compel filed by FTB.
November 15, 2024	Declaration of Megan Karnesky in Support of FTB's Opposition to Plaintiffs' Motion to Compel filed by FTB.
November 21, 2024	Reply in Support of Motion to Compel Further Discovery Responses filed by Plaintiffs.
November 22, 2024	Unopposed Ex Parte Application to Permit Plaintiffs' Remote Appearance at Mandatory Settlement Conference filed by Plaintiffs.
November 22, 2024	Declaration of Alexander Freeman in Support of Plaintiffs' Unopposed Ex Parte Application filed by Plaintiffs.
December 3, 2024	Order Granting Plaintiffs' Unopposed Ex Parte Application to Permit Plaintiffs' Remote Appearance at Mandatory Settlement Conference filed.
December 4, 2024	Minutes for December 4, 2024 filed.
December 4, 2024	Complex Litigation – Plaintiffs' Motion to Compel Further Discovery Responses argued, and the Court takes the Matter Under Submission.
December 6, 2024	Plaintiffs' Motion to Compel Further Discovery Responses, taken Under Submission on December 4, 2024 is Granted. See Order filed this date.
December 6, 2024	Order Granting Plaintiffs' Motion to Compel Further Discovery Responses filed.
December 9, 2024	Added to Calendar for Mandatory Settlement Conference Hearing set for December 11, 2024 at 9:30 a.m. in Department 503.
December 11, 2024	Mandatory Settlement Conference set for December 11, 2024 in Department 503 rescheduled to December 11, 2024 at 9:30 a.m. in Department 206.
December 11, 2024	Removed from Settlement Conference Calendar set for December 11, 2024 at 9:30 a.m. in Department 206. Held and Case Settled with the Honorable Anne-Christine Massullo.
December 16, 2024	Notice of Change of Assigned Counsel for FTB of Ryan Zick and Angela Zugman filed by FTB.
January 13, 2025	Joint Report Regarding Mandatory Settlement Conference filed by Plaintiffs.
January 13, 2025	Order – General Order Regarding Case Reassignment filed.
January 22, 2025	Notice Sent to Attorney John S. Jose to pay Pro Hac Vice Renewal Fee by February 26, 2025.
February 24, 2025	Pro Hac Vice Renewal Fee paid for Attorney John S. Jose.
March 4, 2025	February 26, 2025 Pro Hac Vice Status Calendar as to Attorney John S. Jose – off Calendar, renewal fees paid on February 24, 2025.
March 11, 2025	Case Management Statement Joint filed by Plaintiffs and by FTB.
March 19, 2025	Minutes for March 19, 2025 10:30 a.m. filed.
March 19, 2025	Complex Litigation, Department 606 March 19, 2025 Case Management Conference held. The Court reserved May 15, 2025 at 10:00 a.m. in Department 606 for a Hearing on Plaintiffs' Intended Motion for Preliminary Approval of Settlement.
March 20, 2025	Order After Case Management Conference on March 19, 2025 filed.
April 11, 2025	Motion/Notice of Motion and Motion for Preliminary Approval of Class Action Settlement filed by Plaintiffs. Hearing set for May 15, 2025 at 10:00 a.m. in Department 606.
April 11, 2025	Declaration of Amy L. Silverstein in Support of Plaintiffs' Motion for Preliminary Approval of Class Action Settlement filed by Plaintiffs.
April 11, 2025	Memorandum of Points and Authorities in Support of Plaintiffs' Motion for Preliminary Approval of Class Action Settlement filed by Plaintiffs.
April 30, 2025	Memorandum of Points and Authorities in Support of Preliminary Approval of Class Action Settlement filed by FTB.
May 2, 2025	Order Regarding Supplemental Briefing filed.
May 6, 2025	Order was E-Served on May 2, 2025.
May 7, 2025	Stipulation Regarding Trial Date and Five-Year Deadline filed by Plaintiffs.
May 7, 2025	Fee paid for Order Regarding Trial Date and Five-Year Deadline filed by Plaintiffs.
May 7, 2025	Joint Supplemental Brief in Support of Motion for Preliminary Approval of Class Action Settlement filed by Plaintiffs.
May 7, 2025	Supplemental Declaration of Amy L. Silverstein in Support of Plaintiffs' Motion for Preliminary Approval of Class Action Settlement filed by Plaintiffs.
May 8, 2025	Joint Case Management Conference Statement filed by Plaintiffs.
May 12, 2025	Stipulation Regarding Five-Year Deadline filed by Plaintiffs.
May 12, 2025	Order Regarding Five-Year Deadline and Trial Date filed.
May 12, 2025	Court Trial set for June 9, 2025 is continued to December 15, 2025 at 9:00 a.m. in Department 606 per Order filed on May 12, 2025.
May 15, 2025	Complex Litigation Hearing held on Plaintiffs' Motion for Preliminary Approval of Class Action Settlement. The Court continues the Motion for further Hearing to September 5, 2025 at 9:00 a.m. Plaintiffs to file Supplemental Briefing by August 1, 2025.
May 19, 2025	Order Continuing Preliminary Approval Hearing filed.
May 23, 2025	Complex Litigation Calendar on May 29, 2025 in Department 606, Pre-Trial Conference off Calendar.
May 23, 2025	Order Regarding Five-Year Deadline filed.

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:

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.
Whether Rev. & Tax. Code §17942 violates Article XIII, section 26 of the California Constitution.
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.

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:

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.
Whether Rev. & Tax. Code §17942 violates Article XIII, section 26, of the California Constitution.
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.

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:

Whether §25128.9’s retroactivity violates the Plaintiff’s due process rights under the US Constitution and CA Constitution.
Whether §25128.9 violates the separation of powers under the CA constitution.
Whether §25128.9 violates the single subject rule under the CA Constitution.
Whether §25128.9 violates the non-delegation doctrine under the CA Constitution.

Status:
Date	Status
August 15, 2024	Civil Complaint filed.
August 21, 2024	Summons issued and filed.
August 21, 2024	Notice of Case Management Conference and Assignment of Judge for All Purposes filed. Case Management Conference is scheduled for December 18, 2024.
August 21, 2024	Civil Case Cover Sheet filed.
August 29, 2024	Proof of Service of Summons and Complaint filed.
October 1, 2024	Notice of Related Case filed.
October 4, 2024	Letter of Documents Returned Without Filing.
October 7, 2024	Opposition to Defendant's Notice of Related Case.
October 7, 2024	Declaration of Timothy A. Gustafson filed.
October 7, 2024	Request for Judicial Notice filed.
October 8, 2024	Government Exemption Claimed.
October 8, 2024	Answer filed.
November 8, 2024	Notification of Filing of Notice of Motion and Motion Regarding Code of Civil Procedure Section 403 filed.
December 3, 2024	Case Management Statement filed by FTB.
December 3, 2024	Case Management Statement filed by Plaintiff.
December 12, 2024	Notice of Motion and Motion for Summary Adjudication filed by Plaintiff.
December 12, 2024	Memorandum of Points and Authorities in Support of Motion for Summary Adjudication filed by Plaintiff.
December 12, 2024	Separate Statement of Undisputed Materials Facts in Support of Plaintiff's Motion for Summary Adjudication filed.
December 12, 2024	Declaration of Robert Gutierrez filed.
December 12, 2024	Declaration of Michael S. Kelley filed.
December 12, 2024	Declaration of John A. Ormonde filed.
December 12, 2024	Request for Judicial Notice in Support of Plaintiff's Motion for Summary Adjudication filed.
December 12, 2024	Declaration of Service by E-mail filed by Plaintiff.
December 18, 2024	Case Management Conference heard.
December 18, 2024	Minute Order of December 18, 2024 filed.
January 14, 2025	Letter to Court Regarding Unavailability of Counsel for Trial on 5/7/2025 in Department 97D.
January 15, 2025	Letter received regarding Unavailability.
January 16, 2025	Letter received – Response to Defendant's Request to Continue Trial Date.
January 17, 2025	Notice of Change of Address filed.
January 23, 2025	Request for Pre-Trial Discovery Conference filed.
January 29, 2025	FTB's Notice of Motion and Motion to Continue Trial and Memorandum of Points & Authorities filed.
January 29, 2025	Pending Hearing (Proposed) Order Granting Motion to Continue Trial Date filed.
January 29, 2025	Declaration of Laura E. Robbins in Support of FTB's Motion to Continue Trial Date.
January 29, 2025	Declaration of Lisa Chao in Support of FTB's Motion to Continue Trial Date.
January 29, 2025	Declaration of Renel Sapiandante in Support of FTB's Motion to Continue Trial Date.
January 29, 2025	Declaration of Scott DePeel in Support of FTB's Motion to Continue Trial Date.
January 30, 2025	Opposition to Request for Pre-Trial Discovery filed.
January 31, 2025	Chambers Work – Order Submitted for Consideration.
January 31, 2025	Order Denied on Request for Pre-Trial Discovery Conference and Case Management.
February 5, 2025	Letter of Documents returned without filing. Documents could not be processed because as of 2017, Attorney's are required to e-file all documents. Documents have the incorrect county and case number.
February 6, 2025	Notice of Motion and Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
February 6, 2025	Memorandum of Points & Authorities ISO Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
February 6, 2025	Declaration of Laura Robbins in Support of Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
February 6, 2025	Separate Statement in Support of Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
February 6, 2025	Pending Hearing (Proposed) Order Granting Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
February 6, 2025	Notice of Motion and Motion to Compel Further Responses to Requests for Production of Documents, Set No. 1 filed by FTB.
February 6, 2025	Memorandum of Points and Authorities in Support of Motion to Compel Further Responses to Requests for Production of Documents, Set No. 1 filed by FTB.
February 6, 2025	Declaration of Laura Robbins in Support of Motion to Compel Further Responses to Requests for Production of Documents, Set No. 1 filed by FTB.
February 6, 2025	Separate Statement in Support of Motion to Compel Further Responses to Requests for Production of Documents, Set No. 1 filed by FTB.
February 6, 2025	Pending Hearing (Proposed) Order Granting Motion to Compel Further Responses to Requests for Production of Documents, Set No. 1 filed by FTB.
February 13, 2025	Opposition to Motion to Continue Trail Date filed by Plaintiff.
February 13, 2025	Declaration of Timothy A. Gustafson in Support of Opposition to Motion to Continue Trial Date filed by Plaintiff.
February 13, 2025	Request for Judicial Notice in Support of Opposition to Motion to Continue Trial Date filed by Plaintiff.
February 18, 2025	Notice of Calendar Setting – Department Change (Summary Judgment) filed by Clerk.
February 18, 2025	Notice of Calendar Setting – Department Change (Motions to Compel) filed by Clerk.
February 19, 2025	Notice of Entry of February 4, 2025 Order from Sacramento County Superior Court Granting FTB's Motion to Transfer Action for Coordination Under Code of Civil Procedure Section 403 filed by FTB.
February 20, 2025	FTB's Reply in Further Support of Motion to Continue Trial Date filed.
February 20, 2025	Reply Declaration of Laura E. Robbins in Further Support of FTB's Motion to Continue Trial Date filed by FTB.
February 25, 2025	Notification of Filing Application to Reconsider and Modify Order filed by Plaintiff.
February 25, 2025	Notice of Remote Appearance filed by FTB.
February 25, 2025	Order Regarding Remote Appearance Granted.
February 26, 2025	Chambers Work – Order Submitted for Consideration.
February 26, 2025	Notice and Certificate of Mailing filed for Transfer of Paper and Pleadings filed by Clerk.
February 26, 2025	Notice of Order on Remote Appearance filed by Clerk.
February 27, 2025	Motion to Continue Trial transferred out.
February 27, 2025	Receipt of Transfer of Papers and Pleadings filed by Court.
February 27, 2025	Case transferred to Sacramento County Superior Court, Case Number 24CV016118 (National Taxpayers Union v. FTB).

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:

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?

Status:

Date	Status
August 16, 2021	Complaint filed by Plaintiff.
August 16, 2021	Summons (on Complaint) filed by Plaintiff.
August 16, 2021	Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
August 17, 2021	Notice of Case Management Conference (January 20, 2022 at 8:30 a.m.) filed by Clerk.
August 18, 2021	Civil Case Cover Sheet filed by Plaintiff.
October 8, 2021	Answer filed by FTB.
January 4, 2022	Case Management Statement filed by Plaintiff.
January 5, 2022	Case Management Statement filed by FTB.
January 20, 2022	Minute Order (Case Management Conference) filed by Clerk.
July 27, 2022	FTB's Ex Parte Application for An Order to Continue the Trial Date Based Upon a Stipulation by the Parties Due to the Resignation of FTB's Counsel filed by FTB.
July 29, 2022	Order on FTB's Ex Parte Application for an Order to Continue the Trial Date Based Upon a Stipulation by the Parties Due to the Resignation of FTB's Counsel filed by FTB.
July 29, 2022	Minute Order (Hearing on Ex Parte Application) filed by Clerk.
March 27, 2023	Stipulation and Order to Continue Trial Date and Trial-Related Deadlines filed by FTB.
March 27, 2023	Minute Order (Court Order) filed by Clerk.
March 27, 2023	Certificate of Mailing for Court Order of March 27, 2023 filed by Clerk.
June 30, 2023	Substitution of Attorney filed by Plaintiff.
July 5, 2023	Notice (of Change in Counsel for FTB), filed by FTB.
July 10, 2023	Motion for Summary Judgment filed by FTB.
July 10, 2023	Request for Judicial Notice filed by FTB.
July 10, 2023	Separate Statement filed by FTB.
July 10, 2023	Declaration of Anna Barsegyan in Support filed by FTB.
July 10, 2023	Declaration of Kaveh Farahmand in Support filed by FTB.
July 10, 2023	Evidence in Support of FTB's Motion for Summary Judgment filed by FTB.
July 21, 2023	Ex Parte Application for Leave to Hear His Motion for Summary Judgment 15 Days Before Trial filed by Plaintiff.
July 21, 2023	Notice of Plaintiff's Ex Parte Application for Leave to Hear His Motion for Summary Judgment 15 Days Before Trial filed by Plaintiff.
July 21, 2023	Declaration in Support of Ex Parte Application filed by Plaintiff.
July 21, 2023	FTB's Opposition to Plaintiff's Ex Parte Application for Leave to Hear His Motion for Summary Judgment 15 Days Before Trial filed by FTB.
July 24, 2023	Minute Order on Ex Parte Hearing filed by Clerk.
July 24, 2023	Certificate of Mailing for Hearing on Ex Parte filed by Clerk.
July 28, 2023	Motion for Summary Judgment filed by Plaintiff.
July 28, 2023	Memorandum of Points & Authorities filed by Plaintiff.
July 28, 2023	Request for Judicial Notice filed by Plaintiff.
July 28, 2023	Separate Statement filed by Plaintiff.
July 28, 2023	Notice (Compendium of Evidence in Support of Plaintiff's Motion for Summary Judgment) filed by Plaintiff.
July 28, 2023	Declaration of Charles Harper in Support of Motion for Summary Judgment filed by Plaintiff.
August 1, 2023	Declaration in Support of Ex Parte Application filed by Plaintiff.
August 1, 2023	Notice of Plaintiff's Ex Parte Application to Specially Set a Hearing Date for Plaintiff's Motion for Summary Judgment filed by Plaintiff as to FTB.
August 1, 2023	Ex Parte Application to Specially Set a Hearing Date for Plaintiff's Motion for Summary Judgment filed by Plaintiff as to FTB.
August 2, 2023	FTB's Opposition to Plaintiff's Ex Parte Application to Specially Set a Hearing Date for Plaintiff's Motion for Summary Judgment filed by FTB.
August 2, 2023	Hearing on Ex Parte Application to Specially Set a Hearing Date for Plaintiff's Motion for Summary Judgment scheduled for August 3, 2023 at 8:30 a.m. in Department 45.
August 3, 2023	On the Court's own Motion, Non-Jury Trial scheduled for November 13, 2023 at 9:00 a.m. in Department 45 not held, Continued – Court's Motion was rescheduled to January 29, 2024 at 9:00 a.m.
August 3, 2023	On the Court's own Motion, Mandatory Settlement Conference scheduled for November 2, 2023 at 9:00 a.m. in Department 45 not held, Continued – Court's Motion was rescheduled to January 18, 2024 at 9:00 a.m.
August 3, 2023	On the Court's own Motion, Final Status Conference scheduled for November 2, 2023 at 9:00 a.m. in Department 45 not held, Continued – Court's Motion was rescheduled to January 18, 2024 at 9:00 a.m.
August 3, 2023	Pursuant to the request of Plaintiff, Hearing on Motion for Summary Judgment scheduled for September 19, 2024 at 8:30 a.m. in Department 45 not held – Advanced and Continued - by Court was rescheduled to November 9, 2023.
August 3, 2023	Hearing on Ex Parte Application to Specially Set a Hearing Date for Plaintiff's Motion for Summary Judgment scheduled for August 3, 2023 at 8:30 a.m. in Department 45 updated, result date to August 3, 2023; result type to be Held – Motion Granted.
August 3, 2023	Minute Order (Hearing on Ex Parte Application to Specially Set a Hearing Date) filed by Clerk.
August 3, 2023	Motion Re: Amended Notice of Motion and Motion for Summary Judgment filed by Plaintiff.
August 3, 2023	Amended Notice of Motion and Motion for Summary Judgment filed by Plaintiff.
August 3, 2023	Non-Jury Trial scheduled for January 29, 2024 at 9:00 a.m. in Department 45.
August 3, 2023	Mandatory Settlement Conference scheduled for January 18, 2024 at 9:00 a.m. in Department 45.
August 3, 2023	Final Status Conference scheduled for January 18, 2024 at 9:00 a.m. in Department 45.
August 3, 2023	Hearing on Motion for Summary Judgment scheduled for January 9, 2024 at 8:30 a.m. in Department 45.
August 3, 2023	Order Granting Plaintiff's Ex Parte Application to Specially Set a Hearing Date for Plaintiff's Motion for Summary Judgment filed by Plaintiff as to FTB.
August 3, 2023	Updated – Ex Parte Application to Specially Set a Hearing Date for Plaintiff's Motion for Summary Judgment filed by Plaintiff; result: Granted, result date August 3, 2023.
August 4, 2023	Updated - Motion Re: Amended Notice of Motion and Motion for Summary Judgment: Document changed from Notice (name extension) to Motion Re: (name extension); as to Parties.
August 4, 2023	Updated - Motion Re: Amended Notice of Motion and Motion for Summary Judgment: Document changed from Notice of Motion to Notice (name extension); as to Parties.
August 28, 2023	Updated – Anna Barsegyan (Attorney): First name changed from Van-Dzung to Anna; last name changed from Nguyen to Barsegyan.
August 28, 2023	Address for Van-Dzung Nguyen (Attorney) updated.
September 7, 2023	Pursuant to the Request of Moving Party, Hearing on Motion to be Admitted Pro Hac Vice scheduled for September 20, 2023 at 8:30 a.m. in Department 45 – Not held – Rescheduled by Party to November 8, 2023 at 8:30 a.m.
September 8, 2023	Application to be Admitted Pro Hac Vice filed by Plaintiff.
September 14, 2023	Opposition to FTB's Motion for Summary Judgment filed by Plaintiff.
September 14, 2023	Proof of Service (Not Summons and Complaint) filed by Plaintiff.
September 14, 2023	Declaration of Charles Harper in Support of Plaintiff's Opposition to FTB"s Motion for Summary Judgment filed by Plaintiff.
September 14, 2023	Notice (Compendium of Evidence in Support of Plaintiff's Opposition to FTB's Motion for Summary Judgment) filed by Plaintiff.
September 14, 2023	Separate Statement filed by Plaintiff.
September 21, 2023	Reply (FTB's Reply in Support of Motion for Summary Judgment to Complaint) filed by FTB.
September 21, 2023	Objection (FTB's Objections to Declaration of Charles Harper in Support of Plaintiff's Opposition to FTB's Motion for Summary Judgment; Proposed Order) filed by FTB.
September 27, 2023	On the Court's own Motion, Hearing on Motion for Summary Judgment scheduled for September 28, 2023 at 8:30 a.m. in Department 45 – Not held – Advanced and Continued by Court – Rescheduled to October 25, 2023 at 8:30 a.m.
September 27, 2023	Notice Regarding Continuance of Hearing and Order filed by Clerk.
October 24, 2023	Stipulation and Order (Joint Stipulation and Proposed Order Consolidating the Parties' Motion for Summary Judgment Hearings to be heard on November 9, 2023 at 8:30 a.m.) filed by Plaintiff.
October 24, 2023	Minute Order (Court Order Re: Joint Stipulation and Consolidation) filed by Clerk.
October 24, 2023	Certificate of Mailing for Court Order Re: Joint Stipulation and Consolidation filed by Clerk.
October 24, 2023	Minute Order (Nunc Pro Tunc Order) filed by Clerk.
October 24, 2023	Pursuant to written Stipulation, Hearing on Motion for Summary Judgment scheduled for October 25, 2023 at 8:30 a.m. was continued to November 9, 2023 at 8:30 a.m.
October 26, 2023	FTB's Opposition to Plaintiff's Motion for Summary Judgment filed by FTB.
October 26, 2023	Affidavit (Evidence in Support of FTB's Opposition to Plaintiff's Motion for Summary Judgment) filed by FTB.
October 26, 2023	Declaration of Anna Barsegyan in Support of FTB's Opposition to Plaintiff's Motion for Summary Judgment) filed by FTB.
October 26, 2023	Declaration of Kaveh Farahmand in Support of FTB's Opposition to Plaintiff's Motion for Summary Judgment) filed by FTB.
October 26, 2023	Request for Judicial Notice filed by FTB.
October 26, 2023	FTB's Objections to Declaration of Charles Harper in Support of Motion for Summary Judgment filed by FTB.
October 26, 2023	Separate Statement filed by FTB.
November 3, 2023	Response (Plaintiff’s Response to Defendant’s Objections to Declaration of Charles Harper in Support of Plaintiff’s Motion for Summary Judgment) filed by Plaintiff.
November 3, 2023	Reply (Plaintiff’s Reply in Support of Motion for Summary Judgment) filed by Plaintiff.
November 3, 2023	Proof of Service (not Summons and Complaint) filed by Plaintiff.
November 3, 2023	Separate Statement filed by Plaintiff.
November 7, 2023	Notice Re: Continuance of Hearing and Order filed by Clerk.
November 8, 2023	Order (Re: Ruling on Application for Pro Hac Vice Admissions of Christina E. Kurow to Appear as Counsel for Plaintiff) filed by Clerk.
November 8, 2023	Minute Order (Hearing on Motion to be Admitted Pro Hac Vice) filed by Clerk.
November 14, 2023	Stipulation and Order to Use Certified Shorthand Reporter filed by FTB.
November 14, 2023	Minute Order (Hearing on Motion for Summary Judgment filed by Plaintiff) filed by Clerk.
November 20, 2023	Minute Order (Ruling on Submitted Matter) filed by Clerk.
November 14, 2023	Certificate of Mailing for Ruling on Submitted Matter of November 20, 2023 filed by Clerk.
November 14, 2023	Order Re: Ruling on Motion for Summary Judgment of FTB and Motion for Summary Judgment of Plaintiff.
November 22, 2023	Notice of Ruling filed by FTB.
December 21, 2023	Non-Appearance Case Review Pro Hac Vice Renewal Fee for Attorney Christina Kurow scheduled for November 7, 2024 at 1:30 p.m. – Not held, vacated by Court on December 21, 2023.
December 21, 2023	Non-Jury scheduled for January 29, 2024 at 9:00 a.m. – Not held, vacated by Court on December 21, 2023.
December 21, 2023	Mandatory Settlement Conference scheduled for January 18, 2024 at 9:00 a.m. – Not held, vacated by Court on December 21, 2023.
December 21, 2023	Final Status Conference scheduled for January 18, 2024 at 9:00 a.m. – Not held, vacated by Court on December 21, 2023.
December 21, 2023	Judgment filed by FTB.
December 21, 2023	Minute Order (Court Order) filed by Clerk.
December 21, 2023	Certificate of Mailing for Court Order of December 21, 2023 filed by Clerk.
December 21, 2023	Notice of Entry of Judgment/Dismissal/Other Order filed by Clerk.
December 21, 2023	Court Orders Judgment entered for FTB against Plaintiff on the Complaint filed by Charles Harper on August 16, 2021 for a total of $0.00. Cost to be determined per filing of Memorandum of Costs.
December 22, 2023	Notice of Entry of Judgment on Plaintiff's Complaint for Refund of Personal Income filed by FTB.
January 4, 2024	Memorandum of Costs (Summary) filed by FTB as to Plaintiff, total costs: $1029.15.
January 18, 2024	Appeal – Notice of Appeal/Cross Appeal filed by Appellant.
January 18, 2024	Proof of Service by Mail filed by Appellant.
January 19, 2024	Appeal – Notice of Filing of Notice of Appeal filed by Clerk.
January 31, 2024	Appeal – Notice Designating Record of Appeal APP-003/010/103 filed by Appellant.
January 31, 2024	Proof of Service (not Summons and Complaint) filed by Appellant.
March 22, 2024	Appeal – Notice of Default Issued and filed by Clerk.
May 1, 2024	Appeal – Notice Court Reporter to Prepare Appeal Transcript filed by Clerk.
October 14, 2024	Appeal – Notice of Fees Due for Clerk's Transcript on Appeal NOA 1/18/2024 B335789 filed by Clerk.
December 26, 2024	Notice of Case Reassignment and Order for Plaintiff to give Notice, filed by Clerk.
January 3, 2025	Case reassigned to Stanley Mosk Courthouse in Department 45 – Honorable Virginia Keeny effective January 3, 2025. Reason: Inventory Transfer.
January 6, 2025	Proof of Service (not Summons and Complaint) filed by Plaintiff.
May 15, 2025	Appeal Document – Notice and Order to Produce Overdue Reporter's Transcript filed by Clerk.

Court of Appeal Second Appellate District

Date	Status
March 12, 2024	Notice of Appeal filed January 18, 2024, lodged/received.
March 13, 2024	Filing Fee paid in LASC.
March 14, 2024	Appellant's Notice Designating Record on Appeal filed in Trial Court on January 31, 2024.
March 22, 2024	Civil Case Information Statement filed by Appellant.
May 15, 2025	Received Copy of document filed in Trial Court - Notice of Overdue Court Reporter's Transcripts dated 5/15/2025. If the transcript(s) are not delivered to the Clerk within 15 days of this Notice, the Superior Court may issue an Order requiring the Court Reporter to appear and show cause as to why they should not be declared incompetent to act as an official reporter or official reporter pro tempore pursuant to Government Code Section 69944 and/or why sanctions should not be imposed. Additionally, the Court Reporter's name will be removed from the Court Reporters Pro Tempore Directory posted on the Los Angeles Superior Court website.

David Fillerup v. Franchise Tax Board

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

Issues:

Whether Plaintiff is seeking declaratory relief on the application of estimate payments.
Whether Plaintiff is asserting a violation of due process as to the application of the estimate payments.
Whether Plaintiff is seeking an injunction requiring FTB to allocate the estimate payment to the year designated.

Status:

Date	Status
October 27, 2022	Complaint filed by Plaintiff.
October 27, 2022	Civil Case Cover Sheet filed by Plaintiff.
October 28, 2022	Summons for 30-Day Summons was issued during case initiation on October 28, 2022.
October 28, 2022	Case assigned to Department 43.
October 28, 2022	Case Management Conference – Case Management Program scheduled for August 4, 2023 at 8:30 a.m. in Department 43. The Notice of Case Management Conference and Order to Appear has been generated.
October 28, 2022	Summons filed by Plaintiff.
November 9, 2022	Notice of Related Case filed by Plaintiff.
December 27, 2022	Proof of Service of 30-Day Summons and Complaint filed by Plaintiff.
December 27, 2022	Proof of Service by Other Means filed by Plaintiff.
January 13, 2023	Declaration of Demurring or Moving Party ISO Automatic Extension filed by Plaintiff.
February 16, 2023	Demurrer filed by FTB.
February 16, 2023	Memorandum of Points and Authorities filed by FTB.
February 16, 2023	Declaration of Jarrod Reiser filed by FTB.
February 16, 2023	Request - Judicial Notice filed by FTB.
February 16, 2023	Declaration - Other (of Demurrer of Moving Party Regarding Meet and Confer) filed by FTB.
February 17, 2023	Hearing on Demurrer - Civil Law and Motion - Demurrer scheduled for April 13, 2023, at 9 a.m. in Department 54.
February 27, 2023	Request for Dismissal filed by Plaintiff.
February 27, 2023	Case Disposed with Disposition of Request for Dismissal.
February 27, 2023	Case Dismissed with Disposition of Request for Dismissal.
March 2, 2023	Complaint Disposed with Disposition of Request for Dismissal.
March 2, 2023	Case Management Conference – Case Management Program scheduled for August 4, 2023 at 8:30 a.m. was vacated.
March 2, 2023	Hearing on Demurrer – Civil Law and Motion scheduled for April 13, 2023 at 9:00 a.m. was vacated.
March 13, 2023	Notice of Entry of Dismissal filed by Plaintiff.
March 13, 2023	Memorandum of Costs (Summary) filed by Plaintiff.
March 28, 2023	Motion to Strike filed by FTB.
March 28, 2023	Memorandum of Points and Authorities (ISO Motion to Strike) filed by FTB.
March 28, 2023	Request – Judicial Notice (ISO Motion to Strike) filed by FTB.
March 29, 2023	Motion to Strike – Civil Law and Motion scheduled for June 6, 2023 at 9:00 a.m.
May 3, 2023	Opposition to Motion to Strike filed by Plaintiff.
May 30, 2023	Reply Brief ISO Motion to Strike filed by FTB.
June 5, 2023	Tentative Ruling (Motion to Strike – Civil Law and Motion Memo of Cost) filed.
June 6, 2023	Minute Order (Motion to Strike – Civil Law and Motion Memo of Cost) filed.
August 2, 2023	Notice of Appeal filed by Appellant with deposit.
August 4, 2023	Notice of Filing Notice of Appeal filed by Clerk.
September 12, 2023	3DCA Appeal not Selected Notice filed by Clerk.
September 15, 2023	Appellant's Notice of Designation Record on Appeal filed.
October 29, 2023	Case reassigned to Gordon D. Schaber Superior Court in Department 43.
November 2, 2023	Estimated Costs of Clerk's Transcript on Appeal.
January 5, 2024	Notice of Omission filed by Clerk.
January 12, 2024	3DCA Return Receipt filed by Clerk.
January 16, 2024	Caroline Lam Return Receipt filed by Clerk.
December 11, 2024	Opinion issued, filed by Clerk.
January 27, 2025	Notice of Change of Address or Other Contact Information filed by Plaintiff.
January 30, 2025	Address for Plaintiff updated.
February 19, 2025	Remittitur issued, filed by Clerk, Disposition Type: Reversed.
March 10, 2025	Memorandum of Costs on Appeal filed by Plaintiff. Total Costs: $1,263.00, Service date: 3/6/2025.
March 27, 2025	Hearing on Motion to Strike Memo of Cost scheduled for 6/24/2025 at 9:00 a.m. in Department 54.
March 27, 2025	Minute Order Regarding 3rd Appellant District Remittitur filed.
March 27, 2025	Address for Caroline C. Lam (Attorney) updated.
April 9, 2025	Updated – Notice of Withdrawal of Motion to Strike As to Parties – Removed.
April 10, 2025	Hearing on Motion to Strike Memo of Cost scheduled for 6/24/2025 at 9:00 a.m. in Department 54 – Vacated by Court on 4/10/2025.

California Third Appellate District

August 8, 2023	Notice of Appeal lodged/received. Filed in the Trial Court on August 2, 2023. Declaratory and Injunctive Relief.
August 9, 2023	Filing Fee paid.
August 10, 2023	Letter to Counsel advising of due date of Civil Case Information Statement and Civil Appeal Mediation Statement due August 25, 2023.
August 10, 2023	Respondent noticed Regarding CAMS – due 10 days after the Appellant files.
August 21, 2023	Appellant's Civil Case Information Statement filed.
August 21, 2023	Appellant's Mediation Statement filed, Respondent's due August 31. 2023.
August 31, 2023	Respondent's Mediation statement filed.
September 5, 2023	Case Ordered not eligible for Mediation.
September 5, 2023	Letter sent to Counsel regarding Appeal not selected for Mediation.
September 21, 2023	Appellant's Notice Designating Record on Appeal filed in Trial Court on September 15, 2023. Designating a CT only.
November 1, 2023	Appellant’s Letter to Superior Court Re: Estimated Fees for Transcript.
December 29, 2023	Record on Appeal (Vol. 1 262 pages) filed.
December 29, 2023	Letter sent advising Record on Appeal filed, Appellant's Opening Brief due on February 7, 2024.
January 4, 2024	Appellant's Record Omission Letter dated December 30, 2023 received.
January 11, 2024	Supplemental Record/Transcript filed. (1 Vol. CT 9 pages, Declaration of Deputy Clerk Kevin M. regarding Record Omissions).
January 11, 2024	Letter sent advising that Supplemental Record has been filed. Appellant's Opening Brief remains due on February 7, 2024.
January 24, 2024	Appellant's Opening Brief filed.
February 7, 2024	Stipulation of Extension of Time filed, Respondent's Brief is due April 23, 2024.
March 28, 2024	Requested Extension of Time for Respondent's Brief. Brief must be filed by June 7, 2024.
April 10, 2024	Respondent's Request for Extension of Time to file brief is granted. The Respondent's Brief is to be served and filed by June 7, 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.
June 7, 2024	Respondent's Brief filed.
June 21, 2024	Stipulation of Extension of Time filed. Appellant's Reply Brief due on 7/17/24.
July 9, 2024	Appellant's Notice of Change of E-Mail Address filed.
July 16, 2024	Appellant's Reply Brief filed.
July 22, 2024	Case fully Briefed.
November 15, 2024	Oral Argument Waiver Notice sent. Response due November 25, 2024.
December 3, 2024	Deemed submitted.
December 11, 2024	The Order Granting the Board's Motion to Strike Plaintiff's Memorandum of Costs is reversed. The Matter is Remanded to the Trial Court with instructions to Vacate its Order Granting the Motion to Strike, Reconsider the Motion to Strike in a new hearing, exercise its discretion to determine who is the Prevailing Party, and award costs as provided in the second sentence of Section 1032, Subdivision (a)(4). Costs on Appeal are awarded to Plaintiff. (Cal. Rules of Court, Rule 8.278(a)).
February 19, 2025	Remittitur issued, Appellant to recover costs on Appeal.
February 19, 2025	Case Complete.

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:

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.
Whether Rev. & Tax. Code § 17942 violates Article XIII, section 26, of the California Constitution.
Whether Rev. & Tax. Code § 17942 constitutes an invalid exercise of state police power and is void.
Whether the consolidated cases may properly be certified as a class action.

Status:

Date	Status
January 30, 2013	FTB’s Petition to Coordinate the cases of Bakersfield Mall LLC v. Franchise Tax Board and CA-Centerside II, LLC v. Franchise Tax Board was granted.
May 1, 2013	A Notice of Joint Motion for Class Action Certification was filed on behalf of Bakersfield Mall LLC and Ca-Centerside II, LLC.
July 29, 2013	FTB’s Opposition to Plaintiffs’ Motion for Class Certification was filed.
September 30, 2013	Plaintiffs’ Reply to FTB’s Opposition to the Motion for Class Action Certification was filed.
October 7, 2013	The Hearing on the Motion was held.
October 8, 2013	A Memorandum Order Denying Plaintiffs’ Joint Motion for Class Certification was filed.
December 2, 2013	Plaintiffs timely filed their Notice of Appeal regarding the Denial of the Class Certification motion.
June 26, 2014	Appellants’ Opening Brief was filed.
October 28, 2014	Respondent’s Opening Brief was filed.
December 17, 2014	Appellants’ Reply Brief was filed. The case is now fully briefed and the parties await the scheduling of the Oral Argument.
April 4, 2018	The Court notified parties of the scheduling of Oral Argument for April 24, 2018.
April 4, 2018	Appellants and Respondent jointly moved for a continuance of Oral Argument from April 24, 2018 to June 26, 2018.
April 16, 2018	The Court ordered Oral Argument continued to June 26, 2018.
June 26, 2018	Oral Argument was held. Submission deferred because Respondent did not receive Appellants June 18, 2018 notice citing new authorities. Respondent was permitted to serve supplemental Letter Brief. Respondent’s Supplemental Letter Brief is due to be filed on July 6, 2018 and Appellant’s supplemental Letter Brief is to be served within five calendar days of that date.
July 6, 2018	A Supplemental Brief was filed by FTB.
July 11, 2018	A Supplemental Brief was filed by Appellant.
July 18, 2018	The Court of Appeal First Appellate District Court issued its opinion, in which it reversed the trial court’s judgment and remanded the case back to trial court.
July 31, 2018	Respondent filed a Petition for Rehearing.
August 6, 2018	The Court denied Respondent’s Petition for Rehearing.
August 27, 2018	Respondent filed a Petition for review with the California Supreme Court.
September 18, 2018	Appellants filed their Answer to Respondent’s Petition for Review.
September 24, 2018	Respondent’s Reply to Appellants’ Answer to Petition for Review was filed.
October 19, 2018	The Court extended the time to grant or deny the Petition for Review to November 21, 2018.
October 31, 2018	The Defendant’s Petition for Review by the California Supreme Court was denied.
November 26, 2018	Remittitur was issued by the Court of Appeal First Appellate District.
November 28, 2018	The Court of Appeal First Appellate District reversed the Remittitur.
December 28, 2018	The Case was reassigned.
January 23, 2019	The Notice of Case Management Conference was filed. The Case Management Conference was scheduled for March 1, 2019, and continued to March 12, 2019.
March 12, 2019	The Case Management Conference was held on March 12, 2019. The matter is set for further discussion to occur on July 2, 2019.
March 14, 2019	The Case Management Order No. 1 was filed. The Order set fourth applicable dates as follows; Plaintiffs’ motion for Attorneys’ Fees will be heard on July 2, 2019; Plaintiffs will file the Attorneys’ Fees motion no later than April 25, 2019; Defendant’s Opposition is due May 30, 2019 and Plaintiffs’ Reply is due June 20, 2019. The Case Management Conference will follow the hearing on July 2, 2019.
April 25, 2019	Plaintiffs’ Notice of Motion and Motion for an Interim Award of Reasonable Attorneys’ Fees together with a Request for Judicial Notice and pleadings in support thereof, was filed.
May 8, 2019	Plaintiffs’ Notice of Motion for Class Certification, together with pleadings in support thereof was filed. The Motion stated the matter was to be heard on June 3, 2019. However, the Motion was not timely served upon FTB. It is anticipated that the hearing on the Motion will be scheduled at the July 3, 2019, Case Management Conference.
June 3, 2019	The Hearing on the Motion for Class Certification scheduled to occur on June 3, 2019, was continued to August 7, 2019.
June 3, 2019	The Hearing on Plaintiffs’ Motion for Attorneys’ Fees scheduled to occur on July 2, 2019, was continued to August 7, 2019.
June 27, 2019	The Case Management Conference that was scheduled to occur on June 17, 2019 was continued to August 7, 2019.
July 25, 2019	Plaintiffs’ Reply Brief in Support of Motion for Attorneys Fees was filed.
August 7, 2019	The case management conference and hearing on Plaintiffs’ Motion for Interim Award of Reasonable Attorneys’ fees were held. Both were continued to August 22, 2019.
August 22, 2019	Plaintiffs’ Motion for Attorneys Fees, followed by a case management conference, is rescheduled to September 12, 2019.
September 10, 2019	Joint case management statement filed.
September 10, 2019	Defendant FTB’s opposition to Plaintiffs’ Motion for Class Certification filed.
September 17, 2019	Plainitffs’ reply in support of Motion for Class Certification filed.
September 18, 2019	Court denies Plaintiffs’ Motion for Interim Award of Reasonable Attorneys Fees.
September 24, 2019	Court grants Plaintiffs’ Motion for Class Certification.
December 11, 2019	Order on Stipulation and Order to Reschedule Case Management Conference from December 11, 2019 to January 3, 2020.
December 30, 2019	Joint Case Management Statement filed.
January 3, 2020	Case management conference held.
February 7, 2020	Joint Case Management Statement filed.
February 18, 2020	Case management order No. 3 entered by court.
February 20, 2020	Court order re: California Rules of Court, Rule 3.766(c).
July 7, 2020	Order & Stipulation for change in briefing schedule for hearing date on Cross-Motions for Summary Judgment filed.
July 10, 2020	Notice of Motion and Cross-Motion for Summary Judgment filed by FTB, hearing set for September 17, 2020.
July 10, 2020	Memorandum of Points and Authorities in Support of Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020	Separate Statement of Facts Undisputed Material Facts in Support of Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020	Declaration of Amelia White in Support of FTB’s Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020	Declaration of Lucy Wang in Support of FTB’s Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020	Request for Judicial Notice in Support of Cross-Motion for Summary Judgment filed by FTB.
July 10, 2020	Certificate of Service filed by FTB.
July 13, 2020	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 (No. 1) filed by Plaintiffs
September 10, 2021	Plaintiffs’ Motion in Limine to Prohibit Defendant from Referring to or Offering Into Evidence Information Regarding Centerside Payment Status (No. 2) filed by Plaintiffs
September 15, 2021	Opposition to Plaintiffs’ Notice of Motion to Compel Information Regarding Class Members filed by FTB
September 15, 2021	Declaration of Maricar Rogan in Support of FTB’s Opposition to Plaintiff’s’ Motion to Compel filed by FTB
September 15, 2021	Opposition to Plaintiffs’ Motion in Limine to Prohibit Defendant from Referring to or Offering Into Evidence Information Regarding Centerside Payment Status (No. 2) filed by FTB
September 15, 2021	FTB’s Opposition to Plaintiffs’ Motion in Limine to Prohibit Defendant from Referring to or Offering Into Evidence Information Not Produced by Defendant During Discovery (No. 1) filed by FTB
September 17, 2021	Trial Brief filed by FTB
September 17, 2021	Request for Judicial Notice filed by FTB
September 17, 2021	Trial Brief filed by Plaintiffs
September 21, 2021	Hearing on Motion to Compel is held on September 21, 2021
September 21, 2021	Complex Litigation Calendar on September 24, 2021 in Department 304, Pre-Trial Conference off Calendar per Court Order
September 21, 2021	Minutes for September 21, 2021 filed by Clerk
September 21, 2021	Order Regarding Plaintiffs’ Motion to Compel Information Regarding Class Members filed
September 21, 2021	Order After September 21, 2021 Hearing filed
September 23, 2021	Notice of Change of Time for Hearing and Case Management Conference
September 23, 2021	Added to Calendar for Case Management Conference and a Hearing on Motion to Amend Class Definition Hearing set for October 18, 2021 at 11:00 a.m. in Department 304
September 29, 2021	Declaration of Laura E. Robbins in Support of FTB’s Informal Discovery Conference Positions filed by FTB
October 1, 2021	Motion/Notice of Motion & Motion to Modify Class Definition filed by 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.

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:

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 for 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
Januray 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.
Januray 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.

Jack Rimokh and Joelle Rimokh v. Franchise Tax Board

Filed: September 14, 2021
Court: Los Angeles County Superior Court, Case № 21STCV33765
Court: Court of Appeal Second Appellate District, Case No. B329492
Taxpayer’s Counsel: Joseph A. Broyles
FTB’s Counsel: Elizabeth Vann
Contact: Ann Hodges
Years: 2008, 2009
Amount: $3,236,040.87

Issues:

Whether FTB issued the 2008 and 2009 Notices of Proposed Assessment beyond the statute of limitations applicable to deficiencies arising out of federal adjustments.
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

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.

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

Filed: 04/17/24
Court: Orange County Superior Court, Case No. 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.

Status:
Date	Status
April 16, 2024	Case assigned to Judicial Officer Leal, Sandy on April 16, 2024.
April 16, 2024	Summons issued and filed by Plaintiff.
April 16, 2024	Civil Case Cover Sheet filed by Plaintiff.
April 16, 2024	Complaint filed by Plaintiff.
April 17, 2024	Case Management Conference scheduled for September 17, 2024 at 9:00 a.m. in Department C33.
April 17, 2024	Payment received by Legal Connect for 194-Complaint or Other 1st paper in the amount of $435.00. Transaction number 13400846 and receipt number 13229037.
April 17, 2024	E-Filing transaction 21462559 received on April 16, 2024.
April 23, 2024	Proof of Service of 30-Day Summons and Complaint – Personal Filed by Plaintiff.
April 23, 2024	E-Filing Transaction received on April 23, 2024.
May 1, 2024	Proposed Stipulation and Order Received on May 1, 2024.
May 10, 2024	Proposed Stipulation and Order Rejected, filed by FTB on May 10, 2024.
May 10, 2024	E-Filing Transaction received on May 1, 2024.
May 13, 2024	Proposed Stipulation and Order received on May 13, 2024.
May 22, 2024	Stipulation and Order filed by FTB.
June 7, 2024	E-Filing Transaction received on 5/13/2024.
June 10, 2024	Notice – Other filed by FTB.
June 10, 2024	E-Filing Transaction received on 6/10/2024.
June 12, 2024	Minutes finalized for Chambers Work.
June 12, 2024	The Court Orders this matter be transferred to The Superior Court of California for the County of Los Angeles upon payment of all the necessary fees required by Law. The Clerk of this Court is authorized to transfer all the Pleadings and papers to the Clerk of the receiving Court.
June 12, 2024	Minutes finalized for Chambers Work.

Janelle R. Polk v. Franchise Tax Board

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

Issues:

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.

California Second Appellate District
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, No. 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.

Janelle R. Polk v. Franchise Tax Board

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

Issues:

Whether FTB's imposition of the Frivolous Return and Frivolous Submission Penalties for the 2011, 2014 and 2015 years were proper.
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.

California Second Appellate District
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. If the transcript(s) are not delivered to the Clerk within 15 days of this Notice, the Superior Court may issue an Order requiring the Court Reporter to appear and show cause as to why they should not be declared incompetent to act as an official reporter or official reporter pro tempore pursuant to Government Code Section 69944 and/or why sanctions should not be imposed. Additionally, the Court Reporter's name will be removed from the Court Reporters Pro Tempore Directory posted on the Los Angeles Superior Court website.

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

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

Issues:

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.
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.
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.

Status:
Date	Status
November 22, 2023	Complaint filed by Plaintiff.
November 22, 2023	Civil Case Cover Sheet filed by Plaintiff.
November 22, 2023	Summons on Complaint filed by Plaintiff.
November 22, 2023	Alternate Dispute Resolution Packet filed by Clerk.
November 22, 2023	First Amended General Order Re: Mandatory Electronic Filing filed by Clerk.
November 22, 2023	Voluntary Efficient Litigation Stipulation Packet filed by Clerk.
November 22, 2023	Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
November 28, 2023	Proof of Personal Service filed by Plaintiff.
November 30, 2023	Notice of Case Management Conference – March 21, 2024 at 8:30 a.m. in Department 48 filed by Clerk.
November 30, 2023	Address for Yoni Fix (Attorney) updated.
January 11, 2024	Declaration of Laura E. Robbins filed by FTB.
January 19, 2024	Pursuant to the request of Moving Party, Hearing on Demurrer-Without Motion to Strike scheduled for March 5, 2024 at 8:30 a.m. in Department 48, Not Held – Taken off Calendar by Party on January 19, 2024.
January 26, 2024	Pursuant to the request of Moving Party, Hearing on Demurrer-With Motion to Strike (CCP 430.10) scheduled for September 26, 2024 at 8:30 a.m. in Department 48, Not Held – Taken off Calendar by Party on January 26, 2024.
January 29, 2024	Application to be Admitted Pro Hac Vice filed by Plaintiff; as to FTB.
January 30, 2024	Hearing on Motion to be Admitted Pro Hac Vice scheduled for February 20, 2024 at 8:30 a.m. in Department 48.
February 1, 2024	Amended Complaint (1st) filed by Plaintiff; as to FTB.
February 6, 2024	Notice of Non-Opposition to Pro Hac Vice Applications of Kyle O. Sollie and Paul E. Melniczak; filed by FTB; as to Plaintiff.
February 16, 2024	Updated – Plaintiff's Application for the Admission of Kyle O. Sollie to Appear as Counsel Pro Hac Vice; as to Parties changed from FTB to Plaintiff.
February 16, 2024	Updated – Plaintiff's Application for the Admission of Paul E. Melniczak to Appear as Counsel Pro Hac Vice; as to Parties changed from FTB to Plaintiff.
February 20, 2024	Hearing on Motion to be Admitted Pro Hac Vice of Counsel Paul E. Melniczak scheduled for February 20, 2024 at 8:30 a.m. in Department 48 updated: Motion Granted.
February 20, 2024	Hearing on Motion to be Admitted Pro Hac Vice of Counsel Kyle O. Sollie scheduled for February 20, 2024 at 8:30 a.m. in Department 48 updated: Motion Granted.
February 20, 2024	Certificate of Mailing for Plaintiff's Application for the Admission of Pro Hac Vice filed by Clerk.
February 20, 2024	Minute Order for Plaintiff's Application for the Admission of Pro Hac Vice filed by Clerk.
February 22, 2024	Non-Appearance Case Review Re: Annual Pro Hac Vice Renewal Fees by Kyle O. Sollie scheduled for February 21, 2025 at 9:00 a.m. in Department 48.
February 22, 2024	Non-Appearance Case Review Re: Annual Pro Hac Vice Renewal Fees by Paul E. Melniczak scheduled for February 21, 2025 at 9:00 a.m. in Department 48.
February 28, 2024	Declaration of Jaymie Mora ISO Demurrer filed by FTB.
February 28, 2024	Memorandum of Points and Authorities filed by FTB.
February 29, 2024	Updated – Event scheduled for July 18, 2024 at 8:30 a.m. in Department 48 changed from Hearing on Demurrer – With Motion to Strike (CCP 430.10) to Hearing on Demurrer – Without Motion to Strike.
March 1, 2024	Hearing on Demurrer – Without Motion to Strike scheduled for July 18, 2024 at 8:30 a.m. in Department 48.
March 1, 2024	Case Management Statement filed by FTB.
March 12, 2024	Notice of Change of Handling Attorney filed by Plaintiff as to FTB.
March 12, 2024	Notice of Appearance filed by Plaintiff.
March 13, 2024	Case Management Statement filed by Plaintiff.
March 14, 2024	Certificate of Mailing for Court Order Regarding Stipulation Allowing Plaintiff to file Second Amended Complaint filed by Clerk.
March 14, 2024	Minute Order for Court Order Regarding Stipulation Allowing Plaintiff to file Second Amended Complaint filed by Clerk.
March 14, 2024	Notice Stipulation Allowing Plaintiff to File Second Amended Complaint (Proposed) Order; signed and filed by Plaintiff as to FTB.
March 14, 2024	Updated - Notice Stipulation Allowing Plaintiff to File Second Amended Complaint (Proposed) Order; signed and filed by Plaintiff as to FTB.
March 14, 2024	Updated – Demurrer – Without Motion to Strike to Second Amended Complaint for Refund of Taxes and Declaratory Relief – ID 135679682260: Name Extension: to Second Amended Complaint for Refund of Taxes and Declaratory Relief.
March 18, 2024	Notice of Remote Appearance filed by Plaintiff as to FTB.
March 20, 2024	Amended Complaint (3rd) filed by Plaintiff.
March 20, 2024	Notice of Errata Regarding Incorrect Firm Address filed by Plaintiff.
March 21, 2024	Minute Order (Case Management Conference) filed.
March 21, 2024	Updated - Amended Complaint (3rd) filed by Plaintiff; Result: Stricken; Result Date: March 21, 2024.
March 22, 2024	Pursuant to Oral Stipulation, Case Management Conference scheduled for March 21, 2024 at 8:30 a.m. in Department 48 Held – Continued to July 18, 2024 at 8:30 a.m.
March 22, 2024	Case Management Conference scheduled for July 18, 2024 at 8:30 a.m. in Department 48.
April 12, 2024	Address for Laura Elise Robbins (Attorney) updated.
April 12, 2024	Updated – Laura Elise Robbins (Attorney) Middle Name: Elise.
April 12, 2024	Updated – Timothy S. Lee (Attorney) First Name changed from Yoni to Timothy; last name changed from Fix to Lee; Middle Name: S.
June 11, 2024	Case Management Statement filed by FTB.
June 24, 2024	Case Management Statement filed by Plaintiff.
July 5, 2024	Opposition to FTB's Demurrer to the Second Amended Complaint for Refund of Taxes and Declaratory Relief, filed by Plaintiff.
July 5, 2024	Declaration of Brian P. Cadigan in Support of Plaintiff's Opposition to FTB's Demurrer to the Second Amended Complaint for Refund of Taxes and Declaratory Relief, filed by Plaintiff.
July 11, 2024	Reply in Support of Demurrer to Plaintiff's Second Amended Complaint for Refund of Taxes and Declaratory Relief, filed by FTB.
July 17, 2024	Updated – Defendant's Demurrer to Plaintiff's Second Amended Complaint for Refund of Taxes and Declaratory Relief: Name Extension: Blank; Exact Name: Defendant's Demurrer to Plaintiff's Second Amended Complaint for Refund of Taxes and Declaratory Relief; As to Parties.
July 18, 2024	Case Management Conference scheduled for 7/18/2024 at 8:30 a.m. in Department 48 updated: Result Date to 7/18/2024 Result Type to Held.
July 18, 2024	Hearing on Demurrer – Without Motion to Strike to Plaintiff's Second Amended Complaint for Refund of Taxes and Declaratory Relief scheduled for 7/18/2024 at 8:30 a.m. in Department 48 updated: Result Date to 7/18/2024; Result Type to Held.
July 18, 2024	Trial Preparation Order signed and filed by Clerk.
July 18, 2024	Stipulation and Order to use Certified Shorthand Reporter – Willie Anderson, Jr. signed and filed by FTB.
July 18, 2024	Minute Order (Case Management Conference) filed.
July 18, 2024	Updated – Defendant's Demurrer to Plaintiff's Second Amended Complaint for Refund of Taxes and Declaratory Relief filed by FTB; Result: Overruled.
July 25, 2024	Non-Jury Trial (Four-day time estimate) scheduled for February 2, 2026 at 9:00 a.m. in Department 48.
July 25, 2024	Final Status Conference scheduled for January 20, 2026 at 9:00 a.m. in Department 48.
August 6, 2024	Stipulation and Order (Proposed) Stipulated Protective Order signed and filed by Plaintiff.
August 6, 2024	Updated – Stipulated Protective Order: Status Date changed to 8/6/2024; filed by Plaintiff.
August 8, 2024	Answer filed by FTB.
August 9, 2024	Updated – Laura Robbins (Attorney).
February 13, 2025	Notice of Change of Address or Other Contact Information filed by Timothy S. Lee (Attorney).
February 18, 2025	Address for Timothy S. Lee (Attorney) updated.
February 20, 2025	Notice of Payment of Annual Pro Hac Vice Renewal fees for Counsel Paul E. Melniczak filed by Plaintiff.
February 20, 2025	Notice of Payment of Annual Pro Hac Vice Renewal fees for Counsel Kyle O. Sollie filed by Plaintiff.
February 21, 2025	On the Court's own Motion, Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal fees by Kyle O. Sollie scheduled for 2/21/2025 at 9:00 a.m. in Department 48 Held – Continued was rescheduled to 2/28/2025 at 8:30 a.m.
February 21, 2025	On the Court's own Motion, Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal fees by Paul E. Melniczak scheduled for 2/21/2025 at 9:00 a.m. in Department 48 Held – Continued was rescheduled to 2/28/2025 at 8:30 a.m.
February 21, 2025	Minute Order filed.
February 21, 2025	Certificate of Mailing filed by Clerk.
February 21, 2025	Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal Fees by Kyle O. Sollie scheduled for 2/28/2025 at 8:30 a.m. in Department 48.
February 21, 2025	Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal Fees by Paul E. Melniczak scheduled for 2/28/2025 at 8:30 a.m. in Department 48.
February 28, 2025	On the Court's own Motion, Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal fees by Paul E. Melniczak scheduled for 2/28/2025 at 8:30 a.m. in Department 48 Held – Continued was rescheduled to 3/4/2025 at 8:30 a.m.
February 28, 2025	On the Court's own Motion, Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal fees by Kye O. Sollie scheduled for 2/28/2025 at 8:30 a.m. in Department 48 Held – Continued was rescheduled to 3/4/2025 at 8:30 a.m.
February 28, 2025	Minute Order filed.
February 28, 2025	Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal Fees by Paul E. Melniczak scheduled for 3/4/2025 at 8:30 a.m. in Department 48.
February 28, 2025	Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal Fees by Kyle O. Sollie scheduled for 3/4/2025 at 8:30 a.m. in Department 48.
March 4, 2025	Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal Fees by Paul E. Melniczak scheduled for 3/4/2025 at 8:30 a.m. in Department 48 updated: Result Date to 3/4/2025; Result Type to Held.
March 4, 2025	Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal Fees by Kyle O. Sollie scheduled for 3/4/2025 at 8:30 a.m. in Department 48 updated: Result Date to 3/4/2025; Result Type to Held.
March 4, 2025	Minute Order filed.
March 4, 2025	Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal Fees by Kyle O. Sollie scheduled for 3/4/2025 at 9:00 a.m. in Department 48.
March 4, 2025	Non-Appearance Case Review Regarding Annual Pro Hac Vice Renewal Fees by Paul E. Melniczak scheduled for 3/4/2025 at 9:00 a.m. in Department 48.
March 4, 2025	Notice of Withdrawal of Timothy Lee as Counsel of Record for all Plaintiffs filed by Plaintiffs.

Kiewit Corporation v. Franchise Tax Board

Filed: February 1, 2024
Court: San Francisco County Superior Court, Case № CGC-24-612060
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:

Whether certain dividends were properly deductible pursuant to RTC § 24411(c).
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.

Status:
Date	Status
February 1, 2024	Other Non-Exempt Complaint filed by Plaintiff. No Summons issued, Judicial Council Civil Cover Sheet not filed. Case Management Conference scheduled for July 3, 2024. Proof of Service due on April 2, 2024. Case Management Statement due on June 10, 2024.
February 1, 2024	Civil Case Coversheet filed by Plaintiff.
February 1, 2024	Notice to Plaintiff.
February 2, 2024	Summons issued to Plaintiff.
February 15, 2024	Summons on Complaint, Proof of Service Only, filed by Plaintiff, served February 5, 2024, Substitute Service on Natural Person, Mailing Date, February 6, 2024 as to FTB.
March 20, 2024	Answer to Complaint filed by FTB.
June 17, 2024	Case Management Statement filed by Plaintiff. Estimated time for Trial 2 days.
June 17, 2024	Case Management Statement filed by FTB. Estimated time for Trial 2 days.
June 20, 2024	Notice of Time and Place of Trial, Court Trial set for June 2, 2025 at 9:30 a.m. in Department 206. Case Management Conference on July 3, 2024 is off Calendar. Notice sent by Court.
February 3, 2025	Ex Parte Application for Order to Shorten Notice Period on Summary Judgment Motions and to Set Briefing Schedule; Memorandum of Points and Authorities (Joint) filed by Plaintiff.
February 3, 2025	Declaration of Amy L. Silverstein in Support of Joint Ex Parte Application for Order to Shorten Notice Period on Summary Judgment Motions and to Set Briefing Schedule filed by Plaintiff.
February 3, 2025	Stipulation to Shorten Notice Period for Summary Judgement Motions and to Set Briefing Schedule filed by Plaintiff.
February 3, 2025	Proof of Service by Electronic Mail of Joint Ex Parte, Declaration, Stipulation (Proposed) Order filed by Plaintiff.
February 6, 2025	Order Regarding Ex Parte Application to Shorten Notice Period on Summary Judgment Motions and to Set Briefing Schedule as Modified by the Court Regarding the Hearing on Summary Judgment Motions filed.
March 7, 2025	Joint Ex Parte Application for Continuance of the Trial Date and all Related Deadlines; Memorandum of Points and Authorities filed by Plaintiff.
March 7, 2025	Declaration of Amy L. Silverstein in Support of Joint Ex Parte Application to Continue Trial Date and all Related Deadlines filed by Plaintiff.
March 7, 2025	Stipulation to Continue Trial Date and all Related Deadlines filed by Plaintiff.
March 7, 2025	Proof of Service by Electronic Mail filed by Plaintiff.
March 11, 2025	Order Continuing Trial filed.
March 11, 2025	Master Court Trial Calendar set for June 2, 2025 Continued to Master Calendar Court on April 6, 2026 at 9:30 a.m. in Department 206 per Ex Parte Order filed 3/11/2025.
March 14, 2025	Motion for Summary Judgment and Notice of Motion for Summary Judgment, Proof of Service filed by FTB. Hearing set for May 2, 2025 at 9:00 a.m. in Department 302.
March 14, 2025	Compendium of Evidence in Support of Motion for Summary Judgment filed by FTB.
March 14, 2025	Separate Statement of Undisputed Facts in Support of its Motion for Summary Judgment filed by FTB.
March 14, 2025	Motion for Summary Judgment or Summary Adjudication filed by Plaintiff. Hearing set for May 2, 2025 at 9:00 a.m. in Department 302.
March 14, 2025	Memorandum of Points and Authorities in Support of Motion for Summary Judgment of Summary Adjudication filed by Plaintiff.
March 14, 2025	Separate Statement of Undisputed Material Facts in Support of Motion for Summary Judgment or Summary Adjudication filed by Plaintiff.
March 14, 2025	Declaration of Amy L. Silverstein in Support of Motion for Summary Judgment or Summary Adjudication filed by Plaintiff.
March 14, 2025	Proof of Service by Electronic Mail filed by Plaintiff.
March 17, 2025	Stipulation of Facts filed by Plaintiff.
April 11, 2025	Opposition to FTB's Motion for Summary Judgment filed by Plaintiff.
April 11, 2025	Response to FTB's Separate Statement of Undisputed Facts in Support of its Motion for Summary Judgment and Plaintiff's Additional Undisputed Material Facts in Support of Opposition to FTB's Motion for Summary Judgment SJ filed by Plaintiff.
April 11, 2025	Declaration of Amy L. Silverstein in Support of Opposition to FTB's Motion for Summary Judgment filed by Plaintiff.
April 11, 2025	Stipulation of Facts filed by Plaintiff.
April 11, 2025	Proof of Service by Electronic Mail filed by Plaintiff.
April 11, 2025	Opposition to Plaintiff's Motion for Summary Judgement or Summary Adjudication filed by FTB.
April 11, 2025	Response to Plaintiff's Separate Statement and Additional Material Facts in Opposition to Plaintiff's Motion for Summary Judgment or Summary Adjudication filed by FTB.
April 11, 2025	Compendium of Evidence in Support of Its Opposition to Plaintiff's Motion for Summary Judgment or Summary Adjudication filed by FTB.
April 21, 2025	Reply in Support of Plaintiff's Motion for Summary Judgment or Summary Adjudication filed by Plaintiff.
April 21, 2025	Reply to Defendant's Response to Plaintiff's Separate Statement filed by Plaintiff.
April 21, 2025	Response to Defendant's Additional Material Facts in Support to Plaintiff's Motion for Summary Judgment or Summary Adjudication filed by Plaintiff.
April 21, 2025	Proof of Service of Reply in Support of Plaintiff's Motion for Summary Judgment or Summary Adjudication, Reply to Defendant's Response to Plaintiff's Separate Statement, and Response to Defendant's Additional Material Facts in Opposition to Plaintiff's Motion for Summary Judgment or Summary Adjudication filed by Plaintiff.
April 21, 2025	Reply in Support of Defendant's Motion for Summary Judgment filed by FTB.
May 2, 2025	Mini Minutes for May 2, 2025 9:00 a.m. Hearing in Department 302 filed.

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

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

Issue:

Whether FTB correctly denied plaintiff’s claim for refund for the 2011 tax year.

Status:

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.
February 25, 2025	Case assigned to Hon. Lia Martin in Department 3.
February 25, 2025	Summons on Complaint issued and filed by Plaintiffs.
February 25, 2025	Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
February 25, 2025	Alternative Dispute Resolution Packet filed by Clerk.
February 25, 2025	Civil Case Cover Sheet filed by Plaintiffs as to FTB.
February 25, 2025	Complaint filed by Plaintiffs as to FTB.
March 7, 2025	Notice of Case Management Conference filed by Clerk.
March 7, 2025	Case Management Conference scheduled for 10/13/2025 at 9:00 a.m. in Department 3.
April 16, 2025	Proof of Personal Service filed by Plaintiffs as to FTB. The date of service was 3/7/2025.
April 16, 2025	Proof of Personal Service filed by Plaintiffs as to FTB. The date of service was 4/3/2025.
April 29, 2025	Declaration of Demurring Party in Support of Automatic Extension filed by FTB.
May 28, 2025	Request for Judicial Notice filed by FTB.
May 28, 2025	Demurrer - Without Motion to Strike filed by FTB.
May 29, 2025	Hearing on Demurrer - Without Motion to Strike scheduled for 03/19/2026 at 9:00 a.m. in Department 3.

National Taxpayers Union v. FTB, et al.

Filed: August 14, 2024
Court: Sacramento County Superior Court, Case № 24CV016118
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:

Whether §25128.9 is vague so as to violate the Plaintiff’s due process rights under the US Constitution.
Whether §25128.9’s retroactivity violates the Plaintiff’s due process rights under the US Constitution and CA Constitution.

Status:
Date	Status
August 14, 2024	Updated – Summons on Complaint – Status date changed from 8/15/2024 to 8/14/2024.
August 14, 2024	Case assigned to Hon. Christopher E. Krueger in Department 54.
August 14, 2024	Civil Case Cover Sheet filed by Plaintiff.
August 14, 2024	Complaint filed by Plaintiff.
August 15, 2024	Case Management Conference scheduled for August 29, 2024 at 8:30 a.m. in Department 38.
August 15, 2024	Notice of Case Management and Case Management Conference filed by Clerk.
August 15, 2024	Summons on Complaint issued and filed by Clerk.
August 29, 2024	Proof of Personal Service filed by Plaintiff as to FTB, service date August 23, 2024.
August 29, 2024	Proof of Personal Service filed by Plaintiff as to Rob Bonta, service date August 23, 2024.
October 1, 2024	Notice of Related Case filed by FTB and Selvi Stanislaus.
October 7, 2024	Opposition to Notice of Related Case filed by Non-Party/Other.
October 7, 2024	On the Complaint Filed by National Taxpayers Union on 8/14/2024, entered Request for Dismissal Without Prejudice filed by National Taxpayers Union as to California Attorney General.
October 7, 2024	On the Complaint Filed by National Taxpayers Union on 8/14/2024, entered Request for Dismissal Without Prejudice filed by National Taxpayers Union as to Rob Bonta in his official capacity as the California Attorney General.
October 7, 2024	On the Complaint Filed by National Taxpayers Union on 8/14/2024, entered Request for Dismissal Without Prejudice filed by National Taxpayers Union as to Joe Stephenshaw in his office capacity as Director of the California Department of Finance.
October 7, 2024	On the Complaint Filed by National Taxpayers Union on 8/14/2024, entered Request for Dismissal Without Prejudice filed by National Taxpayers Union as to California Department of Finance.
October 7, 2024	Request for Dismissal filed by National Taxpayers Union as to Rob Bonta in his official capacity as the California Attorney General.
October 7, 2024	Request for Dismissal filed by National Taxpayers Union as to Joe Stephenshaw in his office capacity as Director of the California Department of Finance.
October 7, 2024	Request for Dismissal filed by National Taxpayers Union as to California Attorney General.
October 7, 2024	Request for Dismissal filed by National Taxpayers Union as to California Department of Finance.
October 8, 2024	Request for Judicial Notice ISO Opposition to Notice of Related Case filed by Non-Party/Other.
October 9, 2024	Hearing on Demurrer scheduled for 1/29/2025 at 9:00 a.m. in Department 54, not held – Vacated by Court on 10/9/2024.
October 11, 2024	Answer filed by FTB and Selvi Stanislaus in her official capacity as Executive Director of FTB as to National Taxpayers Union.
October 18, 2024	Declaration of Shail Shah ISO the Stipulation to Reschedule the Initial CMC filed by Plaintiff.
October 25, 2024	Memorandum of Points and Authorities filed by FTB.
October 25, 2024	Motion to Transfer filed by FTB.
November 7, 2024	Declaration of Laura E. Robbins in Support of FTB's Motion to Transfer Action for Coordination Under Code of Civil Procedure Section 403 filed by FTB.
November 7, 2024	Request for Judicial Notice filed by FTB.
November 7, 2024	Hearing on Motion to Consolidate scheduled for January 24, 2025 at 9:30 a.m. in Department 47.
November 8, 2024	Notification of Filing of Notice of Motion and Motion to Transfer Action for Coordination Under Code of Civil Procedure Section 403 filed by FTB.
November 18, 2024	Order Rescheduling Initial Case Management Conference filed by Court.
November 18, 2024	Case Management Conference scheduled for August 29, 2025 at 8:30 a.m. in Department 38 Not Held – Rescheduled by Court to January 10, 2025 at 8:30 a.m.
December 11, 2024	Case Management Statement filed by FTB.
December 26, 2024	Case Management Statement filed by Plaintiff.
January 9, 2025	Tentative Case Management Order filed.
January 10, 2025	Declaration of Timothy A. Gustafson in Support of California Taxpayers Association's Opposition to Defendant's Motion to Transfer Action for Coordination filed by Plaintiff.
January 10, 2025	Opposition to Defendant's Motion to Transfer Action for Coordination filed by Plaintiff.
January 10, 2025	Request for Judicial Notice in Support of Opposition to Motion to Transfer Action filed by Plaintiff.
January 10, 2025	Statement of Non-Opposition to FTB's Motion to Transfer Action for Coordination filed by Plaintiff.
January 10, 2025	Minute Order (Case Management Conference) filed.
January 10, 2025	Case Management Conference scheduled for 1/10/2025 at 8:30 a.m. in Department 38 updated: Result Type to Held.
January 15, 2025	Declaration of Laura E. Robbins in Support of Motion to Transfer Action for Coordination Under Code of Civil Procedure Section 403 filed by FTB.
January 15, 2025	Reply in Support of Motion to Transfer Action for Coordination Under Code of Civil Procedure Section 403 filed by FTB.
January 22, 2025	Proof of Service of Filing Motion to Transfer Action for Coordination Under Code of Civil Procedure Section 403 filed by FTB.
January 22, 2025	Tentative Ruling (Motion to Consolidate) filed.
January 24, 2025	Request for Judicial Notice filed by FTB.
January 24, 2025	Declaration of Laura E. Robbins in Support of Motion to Transfer Action for Coordination Under Code of Civil Procedure Section 403 filed by FTB.
January 24, 2025	Memorandum of Points & Authorities filed by FTB.
January 24, 2025	FTB's Notice of Motion and Motion to Transfer Action for Coordination Under Code of Civil Procedure Section 403 filed by FTB.
January 24, 2025	Minute Order (Hearing on Motion to Consolidate) filed.
January 24, 2025	Hearing on Motion to Consolidate scheduled for 1/24/2025 at 9:30 a.m. in Department 47 Not Held – Taken off Calendar by Court on 1/24/2025.
January 27, 2025	Hearing on Motion to Consolidate scheduled for 4/18/2025 at 9:30 a.m. in Department 47.
January 28, 2025	Opposition to FTB's Ex Parte Application for Earlier Hearing Date and to Shorten Time filed by Plaintiff.
January 28, 2025	FTB's Ex Parte Application for Earlier Hearing Date and to Shorten Time, Memorandum of Points & Authorities, Declaration of Laura E. Robbins filed by FTB.
January 31, 2025	Hearing on Motion to Continue Trial scheduled for 2/14/2025 at 9:30 a.m. in Department 47.
January 31, 2025	Order on Ex Parte Application filed by Clerk.
February 3, 2025	Memorandum of Points and Authorities ISO Notice of Motion and Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
February 3, 2025	Declaration of Laura Robbins ISO Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
February 3, 2025	Separate Statement ISO Notice of Motion and Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
February 3, 2025	Notice of Motion and Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
February 3, 2025	Declaration of Laura Robbins in Support of Motion to Compel Further Responses to Requests for Production of Documents filed by FTB.
February 3, 2025	Memorandum of Points and Authorities in Support of Motion to Compel Further Responses to Requests for Production of Documents filed by FTB.
February 3, 2025	Separate Statement in Support of Motion to Compel Further Responses to Requests for Production of Documents filed by FTB.
February 3, 2025	Motion to Compel Further Responses to Requests for Production of Documents filed by FTB.
February 3, 2025	Memorandum of Points and Authorities filed by FTB.
February 3, 2025	Request for Judicial Notice filed by FTB.
February 3, 2025	Declaration of Laura E. Robbins in Support of FTB's Motion to Transfer Action for Coordination Under Code of Civil Procedure Section 403 filed by FTB.
February 3, 2025	Motion to Transfer filed by FTB.
February 3, 2025	Notice of Ruling filed by FTB.
February 3, 2025	Hearing on Motion to Consolidate scheduled for 2/14/2025 at 9:30 a.m. in Department 47.
February 3, 2025	Hearing on Motion to Continue Trial scheduled for 2/14/2025 at 9:30 a.m. in Department 47 Not Held – Vacated by Court on 2/3/2025.
February 3, 2025	Hearing on Motion to Consolidate scheduled for 4/18/2025 at 9:30 a.m. in Department 47 Not Held – Vacated by Court on 2/3/2025.
February 4, 2025	Updated – Event Scheduled for 5/29/2025 at 9:00 a.m. in Department 54 – Type changed from Hearing on Motion to Compel (Name Extension) to Hearing on Motion to Compel Further Discovery Responses.
February 4, 2025	Hearing on Motion to Compel Further Discovery Responses to Requests for Production of Documents scheduled for 5/29/2025 at 9:00 a.m. in Department 54.
February 4, 2025	Hearing on Motion to Compel Further Responses to Special Interrogatories scheduled for 5/29/2025 at 9:00 a.m. in Department 54.
February 6, 2025	Hearing on Motion – Other Motion to Coordinate scheduled for 2/14/2025 at 9:30 a.m. in Department 47.
February 6, 2025	Hearing on Motion to Consolidate scheduled for 2/14/2025 at 9:30 a.m. in Department 47 Not Held – Vacated by Court on 2/6/2025.
February 7, 2025	Declaration of Timothy A. Gustafson ISO California Taxpayers Association's Opposition filed by Plaintiff.
February 7, 2025	Opposition to Defendant's Motion to Transfer Action for Coordination Under Code of Civil Procedures Section 403 filed by Plaintiff.
February 7, 2025	Request for Judicial Notice ISO California Taxpayers Association's Opposition filed by Plaintiff.
February 11, 2025	Responsive Letter to California Taxpayer's Association Letter Regarding Service of Motion to Transfer Coordination filed by FTB.
February 11, 2025	Tentative Ruling (Motion – Other Motion to Coordinate) filed.
February 14, 2025	Minute Order (Hearing on Motion – Other Motion to Coordinate) filed.
February 14, 2025	Order Regarding Ruling on Submitted Matter entered by Clerk.
February 14, 2025	Hearing on Motion – Other Motion to Coordinate scheduled for 2/14/2025 at 9:30 a.m. in Department 47 updated – Result type to Held – Taken Under Submission.
February 19, 2025	Notice of Entry of Judgment/Dismissal/Other Order filed by FTB.
February 24, 2025	Hearing on Motion to Consolidate scheduled for 5/23/2025 at 9:30 a.m. in Department 47 Not Held – Vacated by Court on 2/24/2025.
February 26, 2025	Opposition to California Taxpayers Association's Application to Reconsider and Modify Order; Declaration of Laura E. Robbins filed by FTB.
February 27, 2025	Declaration of Nikki E. Dobay in Support of Plaintiff's Notice of Joinder in FTB's Opposition To California Taxpayers Associations Application to Reconsider and Modify Order filed by Plaintiff.
February 27, 2025	Notice of Joinder in FTB's Opposition To California Taxpayers Associations Application to Reconsider and Modify Order filed by Plaintiff.
March 10, 2025	Declaration of Laura E Robbins ISO MTC Further Responses to Deposition filed by FTB.
March 10, 2025	Separate Statement ISO MTC Further Responses to Deposition filed by FTB.
March 10, 2025	Memorandum of Points & Authorities ISO MTC Further Responses to Deposition of Robert Gutierrez fled by FTB.
March 10, 2025	Motion to Compel Further Discovery Responses to Deposition of Robert Gutierrez filed by FTB.
March 10, 2025	Memorandum of Points & Authorities ISO Motion to Compel Further Responses to Request for Production of Documents, Set 1 Propounded on California Taxpayers Association filed by FTB.
March 10, 2025	Declaration of Laura Robbins In Support of Motion to Compel Further Responses to Request for Production of Documents, Set No. 1 Propounded on California Taxpayers Association filed by FTB.
March 10, 2025	Separate Statement ISO Motion to Compel Further Responses to Request for Production of Documents, Set 1 Propounded on California Taxpayers Association filed by FTB.
March 10, 2025	Motion to Compel Further Responses to Request for Production of Documents, Set 1 Propounded on California Taxpayers Association filed by FTB.
March 10, 2025	Declaration of Laura E. Robbins In Support of Motion to Compel Further Responses to Special Interrogatories, Set No. 1 Propounded On California Taxpayers Association filed by FTB.
March 10, 2025	Memorandum of Points & Authorities ISO Motion to Compel Further Responses to Special Interrogatories, Set One Propounded on California Taxpayers Association filed by FTB.
March 10, 2025	Separate Statement ISO Motion to Compel Further Responses to Special Interrogatories, Set One Propounded on California Taxpayers Association filed by FTB.
March 10, 2025	Motion to Compel Further Responses to Special Interrogatories, Set One Propounded on California Taxpayers Association filed by FTB.
March 10, 2025	Stipulation and Order Protective Order signed and filed by National Taxpayers Union.
March 10, 2025	Separate Statement ISO Motion to Compel Further Responses to the Deposition of Michael Kelley and Person Most Knowledgeable of Microsoft Corporation filed by FTB.
March 10, 2025	Declaration of Laura E. Robbins In Support of Motion to Compel Further Responses to the Deposition of Michael Kelley and Person Most Knowledgeable of Microsoft Corporation filed by FTB.
March 10, 2025	Memorandum of Points & Authorities ISO Motion to Compel Further Responses to the Deposition of Michael Kelley and Person Most Knowledgeable of Microsoft Corporation filed by FTB.
March 10, 2025	Motion to Compel Further Responses to the Deposition of Michael Kelley and Person Most Knowledgeable of Microsoft Corporation filed by FTB.
March 10, 2025	Hearing on Motion to Compel Further Responses to the Deposition of Michael Kelley and Person Most Knowledgeable of Microsoft Corporation scheduled for 07/01/2025 at 9:00 a.m. in Department 54.
March 11, 2025	Long Cause Trial Assignment scheduled for 07/22/2025 at 8:30 a.m. in Department 47.
March 11, 2025	Mandatory Settlement Conference (MSC) scheduled for 06/02/2025 at 9:30 a.m. in Department 59.
March 11, 2025	Hearing on Motion to Compel Further Responses to Special Interrogatories, Set One Propounded on California Taxpayers Association scheduled for 07/01/2025 at 9:00 a.m. in Department 54.
March 11, 2025	Hearing on Motion to Compel Further Responses to Request for Production of Documents, Set 1 Propounded on California Taxpayers Association scheduled for 07/01/2025 at 9:00 a.m. in Department 54.
March 11, 2025	Hearing on Motion to Compel to Deposition of Robert Gutierrez scheduled for 07/01/2025 at 9:00 a.m. in Department 54.
March 11, 2025	Pursuant to the request of moving party, Hearing on Motion for Summary Adjudication scheduled for 06/09/2025 at 9:00 a.m. in Department 54 Not Held – Taken off Calendar by Party on 3/11/2025.
March 12, 2025	Affidavit of Timothy A. Gustafson ISO Application to Reconsider Order filed by: Non-Party / Other.
March 13, 2025	Hearing on Motion for Summary Judgment scheduled for 08/06/2025 at 9:00 a.m. in Department 54 Not Held – Taken off Calendar by Party on 3/13/2025.
March 13, 2025	Hearing on Motion for Summary Judgment scheduled for 10/20/2025 at 9:00 a.m. in Department 54 Not Held – Taken off Calendar by Party on 3/13/2025.
March 24, 2025	Declaration of Service by Email filed by: California Taxpayers Association (Non-Party).
March 24, 2025	Updated -- Separate Statement of Undisputed Facts ISO MSA: Name Extension: of Undisputed Facts ISO MSA.
March 24, 2025	Request for Judicial Notice ISO MSA filed by: California Taxpayers Association (Non-Party).
March 24, 2025	Declaration of John A. Ormonde ISO MSA filed by: California Taxpayers Association (Non-Party).
March 24, 2025	Declaration of Michael S. Kelley filed by: California Taxpayers Association (Non-Party).
March 24, 2025	Declaration of Robert Gutierrez filed by: California Taxpayers Association (Non-Party).
March 24, 2025	Separate Statement filed by: California Taxpayers Association (Non-Party).
March 24, 2025	Memorandum of Points & Authorities ISO MSA filed by: California Taxpayers Association (Non-Party).
March 24, 2025	Motion for Summary Adjudication filed by: California Taxpayers Association (Non-Party).
March 24, 2025	Address for Timothy A. Gustafson (Attorney) updated.
March 24, 2025	Hearing on Motion for Summary Adjudication scheduled for 06/16/2025 at 9:00 a.m. in Department 54.
March 25, 2025	Updated -- Motion for Summary Judgment/Adjudication: Document changed from Joinder to Motion for Summary Judgment/Adjudication to Motion for Summary Judgment/Adjudication.
March 25, 2025	Memorandum of Points & Authorities ISO MSJ/MSA filed by FTB.
March 25, 2025	Declaration of Laura E. Robbins ISO MSJ/MSA filed by FTB.
March 25, 2025	Request for Judicial Notice ISO MSJ/MSA filed by FTB.
March 25, 2025	Separate Statement of Undisputed Facts ISO MSJ/MSA filed by FTB.
March 25, 2025	Motion for Summary Judgment/Adjudication filed by FTB.
March 25, 2025	Declaration of Laura E. Robbins In Support of Motion for Summary Judgment or, in the Alternative, Summary Adjudication on Claims of California Taxpayers Association filed by FTB.
March 25, 2025	Memorandum of Points & Authorities ISO MSJ/MSA filed by FTB.
March 25, 2025	Request for Judicial Notice ISO MSJ/MSA filed by FTB.
March 25, 2025	Separate Statement ISO MSJ/MSA filed by FTB.
March 25, 2025	Motion for Summary Judgment filed by FTB.
March 26, 2025	Separate Statement of Undisputed Facts ISO Motion for Summary Judgment filed by: National Taxpayers Union (Plaintiff).
March 26, 2025	Proof of Service by Mail filed by: National Taxpayers Union (Plaintiff).
March 26, 2025	Declaration of Shail Shah ISO Motion for Summary Judgment filed by: National Taxpayers Union (Plaintiff).
March 26, 2025	Request for Judicial Notice ISO Motion for Summary Judgment filed by: National Taxpayers Union (Plaintiff).
March 26, 2025	Declaration of Joseph Bishop Henchman ISO Motion for Summary Judgment filed by: National Taxpayers Union (Plaintiff).
March 26, 2025	Memorandum of Points & Authorities ISO Motion for Summary Judgment filed by: National Taxpayers Union (Plaintiff).
March 26, 2025	Motion for Summary Judgment filed by: National Taxpayers Union (Plaintiff).
March 26, 2025	Hearing on Motion of Summary Judgment/Adjudication scheduled for 06/16/2025 at 09:00 a.m. in Department 54.
March 27, 2025	Proof of Service (not Summons and Complaint) filed by: National Taxpayers Union (Plaintiff).
March 27, 2025	Declaration of Shail Shah ISO MSJ filed by: National Taxpayers Union (Plaintiff).
March 27, 2025	Memorandum of Points & Authorities ISO MSJ filed by: National Taxpayers Union (Plaintiff).
March 27, 2025	Declaration of Joseph Bishop Henchman ISO MSJ filed by: National Taxpayers Union (Plaintiff).
March 27, 2025	Separate Statement of Undisputed Facts ISO MSJ filed by: National Taxpayers Union (Plaintiff).
March 27, 2025	Request for Judicial Notice ISO MSJ filed by: National Taxpayers Union (Plaintiff).
March 27, 2025	Motion for Summary Judgment filed by: National Taxpayers Union (Plaintiff).
March 27, 2025	Hearing on Motion for Summary Judgment scheduled for 06/04/2025 at 9:00 a.m. in Department 54.
March 27, 2025	Hearing on Motion of Summary Judgment/Adjudication scheduled for 06/17/2025 at 9:00 a.m. in Department 54.
March 27, 2025	Hearing on Motion for Summary Adjudication Re National Taxpayers Union scheduled for 06/30/2025 at 9:00 a.m. in Department 54 Not Held – Taken off Calendar by Party on 3/27/2025.
March 27, 2025	Hearing on Motion for Summary Adjudication Re California Tax Payer Union scheduled for 06/30/2025 at 9:00 a.m. in Department 54 Not Held – Taken off Calendar by Party on 3/27/2025.
March 28, 2025	Letter Requesting Continuance of Hearing Date MSJ from 6/4/25 to 6/30/25 filed by: National Taxpayers Union (Plaintiff)
March 28, 2025	Hearing on Motion for Summary Judgment scheduled for 06/04/2025 at 9:00 a.m. in Department 54 Not Held – Reservation rescheduled by Party to 6/30/2025 at 9:00 a.m.
March 28, 2025	Hearing on Motion for Summary Judgment scheduled for 06/30/2025 at 9:00 a.m. in Department 54 Not Held – Vacated by Court on 3/28/2025.
April 8, 2025	Proof of Service (not Summons and Complaint) filed by FTB.
April 8, 2025	Memorandum of Points & Authorities in Support of Motion to Compel Further Responses to the Deposition of Joseph Bishop-Henchman filed by FTB.
April 8, 2025	Declaration of Laura E. Robbins in Support of Motion To Compel Further Responses To The Deposition Of Joseph Bishop-Henchman, Individually And As Person Most Knowledgeable From National Taxpayers Union filed by FTB.
April 8, 2025	Separate Statemen in Support of Plaintiff's Opposition to Motion to Compel Responses to FTB's Special Interrogatories Set One filed by FTB.
April 8, 2025	Motion to Compel Further Responses To The Deposition Of Joseph Bishop-Henchman, Individual and as Person Most Knowledgeable From National Taxpayers Union filed by FTB.
April 8, 2025	Proof of Service by Email filed by FTB.
April 8, 2025	Declaration of Laura E. Robbins in Support of Motion to Compel Further Responses to the Deposition of Pete Sepp filed by FTB.
April 8, 2025	Memorandum of Points & Authorities in Support of Motion to Compel Further Responses to The Deposition of Pete Sepp filed by FTB.
April 8, 2025	Separate Statement in Support of Motion to Compel Further Responses to The Deposition of Pete Sepp filed by FTB.
April 8, 2025	Motion to Compel Further Responses to The Deposition of Pete Sepp filed by FTB.
April 9, 2025	Amended Notice of Motion to Compel Further Responses to Special Interrogatories, Set No. 1 filed by FTB.
April 9, 2025	Amended Notice of Motion to Compel Further Responses to Requests for Production of Documents filed by FTB.
April 9, 2025	Amended Notice of Motion and Motion to Compel Further Responses to the Deposition of Michael Kelley and Person Most Knowledgeable filed by FTB.
April 9, 2025	Amended Notice of Motion and Motion to Compel Further Responses to the Deposition of Robert Gutierrez and Person Most Knowledgeable filed by FTB.
April 10, 2025	Updated - Event scheduled for 07/01/2025 at 9:00 a.m. in Hall of Justice at Department 54 Type changed from Hearing on Motion to Compel to Hearing on Motion to Compel Further Discovery Responses.
April 10, 2025	Updated - Event scheduled for 05/29/2025 at 9:00 a.m. in Hall of Justice at Department 54 Type changed from Hearing on Motion to Compel to Hearing on Motion to Compel Further Discovery Responses.
April 10, 2025	Hearing on Motion to Compel Further Responses to Deposition re: Joseph Bishop-Henchman scheduled for 05/29/2025 at 9:00 a.m. in Hall of Justice at Department 54.
April 11, 2025	Pursuant to the request of moving Party, Hearing on Motion for Judgment on the Pleadings scheduled for 05/06/2025 at 9:00 a.m. in Hall of Justice at Department 54 Not Held - Taken Off Calendar by Party on 04/11/2025.
May 1, 2025	Memorandum of Points & Authorities in Support of Stipulation to Coordinate Hearing Dates for the Parties' Cross-Motions for Summary Judgment and Summary Adjudication and FTB's Discovery Motions filed by Plaintiff.
May 1, 2025	Declaration of Shail P. Shah in Support of Stipulation to Coordinate Hearing Dates for the Parties' Cross-Motions for Summary Judgment and Summary Adjudication and FTB's Discovery Motions filed by Plaintiff.
May 1, 2025	Stipulation - No Order to Coordinate Hearing Dates for the Parties' Cross-Motions for Summary Judgment and Summary Adjudication and FTB's Discovery Motions filed by Plaintiff.
May 6, 2025	Ex Parte Application Request to Advance or Specially Set Hearing Dates for the Motions for Summary Judgment and Summary Adjudication and Discovery Motions filed by Plaintiff.
May 6, 2025	Ex Parte Hearing on Ex Parte Application OST scheduled for 05/08/2025 at 1:30 p.m. in Department 54, Not Held - Reservation Rescheduled by Party, rescheduled to 05/09/2025 10:15 a.m.
May 8, 2025	Notice of Remote Appearance filed by FTB.
May 8, 2025	Hearing on Motion to Compel Further Responses to the Deposition Re: Pete Sepp scheduled for 05/29/2025 at 9:00 a.m. in Department 54.
May 9, 2025	Proposed Order Granting Ex Parte Request to Advance or Specially Set Hearing Dates for the Motions for Summary Judgment and Summary Adjudication and Discovery Motions filed by Plaintiff.
May 9, 2025	Hearing on Motion of Summary Judgment/Adjudication scheduled for 06/17/2025 at 9:00 a.m. in Department 54, Not Held - Continued - Ex Parte Motion was rescheduled to 09/30/2025 at 9:00 a.m.
May 9, 2025	Hearing on Motion of Summary Judgment/Adjudication scheduled for 06/16/2025 at 9:00 a.m. in Department 54, Not Held - Continued - Ex Parte Motion was rescheduled to 09/30/2025 at 9:00 a.m.
May 9, 2025	Hearing on Motion of Summary Judgment/Adjudication scheduled for 06/30/2025 at 9:00 a.m. in Department 54, Not Held - Continued - Ex Parte Motion was rescheduled to 09/30/2025 at 9:00 a.m.
May 9, 2025	Hearing on Motion of Summary Judgment/Adjudication scheduled for 09/30/2025 at 9:00 a.m. in Department 54, Not Held – Clerical Error was rescheduled to 06/17/2025 at 9:00 a.m.
May 9, 2025	Hearing on Motion to Compel Further Responses to the Deposition of Michael Kelley and Person Most Knowledgeable of Microsoft Corporation scheduled for 07/01/2025 at 9:00 a.m. in Department 54, Not Held - Continued - Ex Parte Motion was rescheduled to 09/30/2025 9:00 a.m.
May 9, 2025	Hearing on Motion to Compel Further Responses to the Deposition of Robert Gutierrez and Person Most Knowledgeable scheduled for 07/01/2025 at 9:00 a.m. in Department 54, Not Held - Continued - Ex Parte Motion was rescheduled to 09/02/2025 9:00 a.m.
May 9, 2025	Hearing on Motion to Compel Further Responses to the Deposition of Michael Kelley and Person Most Knowledgeable of Microsoft Corporation scheduled for 09/30/2025 at 9:00 a.m. in Department 54, Not Held - Clerical Error was rescheduled to 09/02/2025 9:00 a.m.
May 9, 2025	Hearing on Motion to Compel Further Discovery Responses to Special Interrogatories, Set One Propounded on California Taxpayers Association scheduled for 07/01/2025 at 9:00 a.m. in Department 54, Not Held - Continued - Ex Parte Motion was rescheduled to 09/02/2025 9:00 a.m.
May 9, 2025	Hearing on Motion to Compel Further Discovery Responses to Request for Production of Documents, Set One Propounded on California Taxpayers Association scheduled for 07/01/2025 at 09:00 AM in Hall of Justice at Department 54 Not Held - Continued - Ex Parte Motion was rescheduled to 09/02/2025 9:00 a.m.
May 13, 2025	Pursuant to the request of moving Party, Hearing on Ex Parte Application to Advance Hearing Dates for the Parties' Cross-Motions for Summary Judgment and Summary Adjudication scheduled for 05/14/2025 at 1:30 p.m. in Department 54, Not Held - Taken Off Calendar by Party on 05/13/2025.
May 14, 2025	Proof of Service of Electronic Mail filed by FTB.
May 14, 2025	Declaration in Support of Ex Parte Application filed by FTB.
May 14, 2025	Ex Parte Application to Continue Trial Date, All Related Dates, And Mandatory Settlement Conference filed by FTB.
May 15, 2025	Opposition to Defendant's Motion to Compel Further Responses to Requests for Production, Set One filed by Plaintiff.
May 15, 2025	Opposition to Defendant's Motion to Compel Further Responses to Special Interrogatories, Set One filed by Plaintiff.
May 15, 2025	Opposition to Defendant's Motion to Compel Further Responses to the Deposition of Peter Sepp filed by Plaintiff.
May 15, 2025	Opposition to Defendant's Motion to Compel Further Responses to Deposition of Joseph Bishop-Henchman filed by Plaintiff.
May 16, 2025	Hearing on Motion to Continue Trial scheduled for 05/30/2025 at 9:30 a.m. in Department 47 filed.
May 16, 2025	Order on Ex Parte Application filed by Clerk.
May 19, 2025	Notice of Entry of Judgment/Dismissal/Other Order filed by FTB.
May 20, 2025	Memorandum of Points & Authorities in Support of Motion to Continue Trial filed by FTB.
May 20, 2025	Declaration of Kara Siegel in Support of Motion to Continue Trial Date, all related dates, and Mandatory Settlement Conference with Exhibits A to C filed by FTB.
May 20, 2025	Proof of Service by Electronic Mail filed by FTB.
May 20, 2025	Motion to Continue Trial Date filed by FTB.
May 21, 2025	Reply Declaration of Laura E. Robbins in Support of Defendant's Motion to Compel Further Responses to the Deposition of Pete Sepp filed by FTB.
May 21, 2025	Reply Declaration of Laura E Robbins in Support of Motion to Compel Further Responses to Deposition filed by FTB.
May 21, 2025	Reply in Support of Motion to Compel Further Responses to Deposition of Joseph Bishop-Henchman filed by FTB.
May 21, 2025	Reply in Support of Motion to Compel Further Responses to the Deposition of Pete Sepp filed by FTB.
May 21, 2025	Reply in Support of Defendant's Motion to Compel Further Responses to the Deposition of Pete Sepp filed by FTB.
May 21, 2025	Declaration of Laura E. Robbins in Support of Defendant's Motion to Compel Further Responses to Request for Production of Documents, Set One filed by FTB.
May 21, 2025	Reply in Support of Defendant's Motion to Compel Further Responses to Request for Production of Documents, Set One filed by FTB.
May 21, 2025	Declaration of Laura E. Robbins in Support of Defendant's Motion to Compel Further Responses to Special Interrogatories, Set One filed by FTB.
May 21, 2025	Reply in Support of Defendant's Motion to Compel Further Responses to Special Interrogatories, Set One filed by FTB.
May 23, 2025	Declaration of Timothy A. Gustafson in Support of Opposition to Motion to Compel Further Responses to the Deposition of Robert Gutierrez filed by Plaintiff.
May 23, 2025	Declaration of Service by E-Mail filed by Plaintiff.
May 23, 2025	Declaration of Robert Gutierrez in Support of Opposition to Motion to Compel Further Responses to the Deposition of Robert Gutierrez filed by Plaintiff.
May 23, 2025	Request for Judicial Notice in Support of Opposition to Motion to Compel Further Responses to the Deposition of Robert Gutierrez filed by Plaintiff.
May 23, 2025	Opposition to Motion to Compel Further Responses to the Deposition of Robert Gutierrez filed by Plaintiff.
May 23, 2025	Declaration of Timothy A. Gustafson in Support of Opposition to Motion to Continue Trial Date filed by Plaintiff.
May 23, 2025	Joint Opposition to Defendant's Motion to Continue Trial Date, All Related Dates, and Mandatory Settlement Conference filed by Plaintiff.
May 27, 2025	Declaration of Service filed by FTB.
May 27, 2025	Second Amended Notice of Motion and Motion to Compel Further Responses to the Deposition of Michael Kelley and the Person Most Knowledgeable of Microsoft Corporation filed by FTB.
May 27, 2025	Declaration of Service by E-Mail filed by FTB.
May 27, 2025	Second Amended Notice of Motion to Compel Further Responses to the Deposition of Robert Gutierrez and Person Most Knowledgeable filed by FTB.
May 27, 2025	Declaration of Service filed by FTB.
May 27, 2025	Second Amended Notice of Motion to Compel Further Responses to Special Interrogatories, Set One on California Taxpayers Association filed by FTB.
May 27, 2025	Declaration of Service by E-Mail filed by FTB.
May 27, 2025	Second Amended Notice of Motion to Compel Further Responses to Requests for Production of Documents, Set One on California Taxpayers Association filed by FTB.
May 27, 2025	Proof of Service (not Summons and Complaint) Re: Request for Judicial Notice in Opposition to Motion for Summary Judgment, and in the Alternative, for Summary Adjudication filed by Plaintiff.
May 27, 2025	Request for Judicial Notice in Opposition to Motion for Summary Judgment, and in the Alternative, for Summary Adjudication filed by Plaintiff.
May 27, 2025	Declaration of Service by E-Mail filed by Plaintiff.
May 27, 2025	Declaration of Timothy A. Gustafson in Support of Opposition to Motion for Summary Judgment or Summary Adjudication filed by Plaintiff.
May 27, 2025	Request for Judicial Notice in Support of Opposition to Motion for Summary Judgment or, in the Alternative, Summary Adjudication filed by Plaintiff.
May 27, 2025	Response to Separate Statement of Undisputed Material Facts filed by Plaintiff.
May 27, 2025	Opposition to Motion for Summary Judgment or, in the Alternative, Summary Adjudication on Claims of California Taxpayers Association filed by Plaintiff.
May 27, 2025	Proof of Electronic Service filed by Plaintiff.
May 27, 2025	Response and Objection to California Taxpayer's Association's May 23, 2025, Letter and Submission filed by FTB.
May 27, 2025	Proof of Service Re: Opposition to Motion for Summary Judgment or, in the Alternative, Summary Adjudication filed by Plaintiff.
May 27, 2025	Response to Separate Statement of Undisputed Facts filed by Plaintiff.
May 27, 2025	Opposition to Motion for Summary Judgment or, in the Alternative, Summary Adjudication filed by Plaintiff.
May 28, 2025	Tentative Ruling (Motion to Compel Further Discovery Responses to Requests for Production of Documents) filed.
May 28, 2025	Tentative Ruling (Motion to Compel Further Discovery Responses to Special Interrogatories) filed.
May 28, 2025	Tentative Ruling (Motion to Compel Further Responses to the Deposition Re: Pete Sepp) filed.
May 28, 2025	Tentative Ruling (Motion to Compel Further Responses to the Deposition Re: Joseph Bishop-Henchman) filed.
May 28, 2025	Tentative Ruling (Motion to Continue Trial) filed.
May 29, 2025	Minute Order (Hearing on Motion to Compel Further Responses to the Deposition Re: Pete Sepp) filed.
May 29, 2025	Minute Order (Hearing on Motion to Compel Further Responses to the Deposition Re: Joseph Bishop-Henchman) filed.
May 29, 2025	Minute Order (Hearing on Motion to Compel Further Discovery Responses to Special Interrogatories) filed.
May 29, 2025	Minute Order (Hearing on Motion to Compel Further Discovery Responses to Requests for Production of Documents) filed.
May 29, 2025	Hearing on Motion to Compel Further Discovery Responses to Requests for Production of Documents scheduled for 05/29/2025 at 9:00 a.m. in Department 54 updated - Result Type to Held.
May 29, 2025	Hearing on Motion to Compel Further Discovery Responses to Special Interrogatories scheduled for 05/29/2025 at 9:00 a.m. in Department 54 updated – Result Type to Held.
May 29, 2025	Hearing on Motion to Compel Further Responses to the Deposition Re: Pete Sepp scheduled for 05/29/2025 at 9:00 a.m. in Department 54 updated – Result Type to Held.
May 29, 2025	Hearing on Motion to Compel Further Responses to the Deposition Re: Joseph Bishop-Henchman scheduled for 05/29/2025 at 9:00 a.m. in Department 54 updated – Result Type to Held.
May 30, 2025	Long Cause Trial Assignment scheduled for 11/04/2025 at 8:30 a.m. in Department 47.
May 30, 2025	Mandatory Settlement Conference (MSC) scheduled for 10/08/2025 at 1:30 p.m. in Department 59.
May 30, 2025	Minute Order (Hearing on Motion to Continue Trial) filed.
May 30, 2025	Hearing on Motion to Continue Trial scheduled for 05/30/2025 at 9:30 a.m. in Department 47 updated - Result Type to Held.
May 30, 2025	Mandatory Settlement Conference (MSC) scheduled for 06/02/2025 at 9:30 a.m. in Department 59 Not Held - Continued - Party's Motion was rescheduled to 10/08/2025 1:30 p.m.
May 30, 2025	Long Cause Trial Assignment scheduled for 07/22/2025 at 8:30 a.m. in Department 47 Not Held - Continued - Party's Motion was rescheduled to 11/04/2025 8:30 a.m.

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.

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:

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?

Status:
Date	Status
January 30, 2025	Case assigned to Department 7.
January 30, 2025	The Case is placed in special status of Provisionally Complex.
January 30, 2025	Civil Case Cover Sheet filed by Petitioner.
January 30, 2025	Summons on Petition issued and filed by Petitioner.
January 30, 2025	Statutory and Common Law Taxpayer Verified Petition/Complaint for Writ of Mandamus and Declaratory Judgment (CCP 526a, 1085) filed by Petitioner.
February 3, 2025	Certificate of Mailing for Court Order Regarding Non-Complex Determination) filed by Clerk.
February 3, 2025	Minute Order filed.
February 3, 2025	The case is placed in special status of Deemed Non-Complex.
February 3, 2025	Case reassigned to Department 1 – Honorable Lawrence P. Riff[; Reason: Deemed Non-Complex.
February 3, 2025	The case is removed from the special status of Provisionally Complex.
February 5, 2025	Certificate of Mailing for Court Order Regarding Reassignment to an Independent Calendar Court of 2/5/2025 filed by Clerk. Minute Order filed.
February 5, 2025	Minute Order filed.
February 5, 2025	Case reassigned to Department 40 – Honorable Michael Shultz; Reason: Other.
February 7, 2025	Proof of Personal Service filed by Petitioner.
February 10, 2025	Notice of Case Management Conference filed by Clerk.
February 10, 2025	Case Management Conference scheduled for 6/5/2025 at 8:30 a.m. in Department 40.
February 20, 2025	Proof of Personal Service filed by Petitioner.
February 25, 2025	Case Management Conference scheduled for 6/5/2025 at 8:30 a.m. in Department 40 Not Held – Advanced and Vacated on 2/25/2025.
February 25, 2025	Certificate of Mailing for Nunc Pro Tunc Order of 2/25/2025, filed by Clerk.
February 25, 2025	Minute Order (Nunc Pro Tunc Order) filed.
February 25, 2025	Case reassigned to Department 86 – Honorable Curtis A. Kin; Reason: Other.
February 27, 2025	Notice and Acknowledgment of Receipt filed by Petitioner.
March 4, 2025	Notice of Trial Setting Conference and Attached Orders Thereon filed by Clerk.
March 4, 2025	Trial Setting Conference scheduled for 5/27/2025 at 1:30 p.m. in Department 86.
March 13, 2025	Notice and Acknowledgment of Receipt filed by Petitioner.
April 22, 2025	Amended Petition (1st) filed by Petitioner as to FTB.
May 15, 2025	Notice and Acknowledgment of Receipt filed by Petitioner.
May 20, 2025	Case Management Statement filed by Petitioner.
May 22, 2025	Notice and Acknowledgment of Receipt filed by Petitioner.
May 27, 2025	Trial Setting Conference scheduled for 05/27/2025 at 1:30 p.m. in Department 86, Held - Continued was rescheduled to 07/15/2025 1:30 p.m.
May 27, 2025	Minute Order (Trial Setting Conference) filed.
May 27, 2025	Trial Setting Conference scheduled for 07/15/2025 at 1:30 p.m. in Department 86.

Paul and Kathleen Thompson v. FTB

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

Issues:

Whether the Notices of Proposed Assessment (NPAs) for the taxable years at issue were timely.
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.
Whether the NEST penalty as provided by R&TC section 19774 is applicable.
Whether the IB penalty for a potentially abusive tax shelter as provided by R&TC section 19777 is applicable.
Whether plaintiffs have established reasonable cause to abate the accuracy related penalty for the 2003 tax year.

Status:
Date	Status
April 17, 2025	Updated – Summons on Complaint: Status Date changed from 4/18/2025 to 4/17/2025.
April 17, 2025	Case assigned to Honorable Christopher E. Krueger in Department 54.
April 17, 2025	Civil Case Cover Sheet filed by Plaintiffs.
April 17, 2025	Complaint filed by Plaintiffs as to FTB; Does 1-10.
April 18, 2025	Case Management Conference scheduled for April 10, 2026 at 8:30 a.m. in Department 28.
April 18, 2025	Notice of Case Assignment and Case Management Conference filed by Clerk.
April 18, 2025	Summons on Complaint issued and filed by Clerk.
May 6, 2025	Proof of Personal Service filed by Plaintiffs, service date April 30, 2025.
May 30, 2025	Answer filed by FTB.

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:

Whether plaintiffs have substantiated their claimed Schedule C deductions reported on their 2015 Form 540.
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.

Sanjay and Anjali Dhawan v. FTB

Filed: October 10, 2024
Court: San Mateo Superior Court, Case No. 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:

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.

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:

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);
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
Whether plaintiff was entitled to use a three-factor apportionment formula under RTC section 25137 because the standard, single sales factor formula did not fairly represent the extent of Smithfield’s business activity in California.

Status:
Date	Status
October 27, 2021	Civil Case Cover Sheet filed by Plaintiff.
October 27, 2021	Summons (on Complaint) filed by Plaintiff.
October 27, 2021	Complaint filed by Plaintiff.
November 3, 2021	Minute Order (Court Order Re Non-Complex Determination) filed by Clerk.
November 3, 2021	Certificate of Mailing for (Court Order Re Non-Complex Determination) of November 3, 2021, filed by Clerk.
November 8, 2021	Minute Order (Court Order Re Reassignment to an Independent Calendar Court) filed by Clerk.
November 8, 2021	Certificate of Mailing for (Court Order Re Reassignment to an Independent Calendar Court) of November 8, 2021, filed by Clerk
November 8, 2021	Proof of Personal Service (Summons & Complaint FTB) filed by Plaintiff.
November 18, 2021	Notice of Case Management Conference filed by Clerk.
November 29, 2021	Declaration of Laura E. Robbins filed by FTB.
December 10, 2021	Amended Complaint (1st) filed by Plaintiff.
December 29, 2021	Answer filed by FTB.
February 10, 2022	Case Management Statement filed by Plaintiff and FTB.
February 25, 2022	Minute Order (Case Management Conference) filed by Clerk.
February 25, 2022	Case Management Order filed by Clerk.
August 24, 2022	Motion for Summary Judgment filed by FTB.
August 24, 2022	Declaration of Yukari Tanaka filed by FTB.
August 24, 2022	Request for Judicial Notice filed by FTB.
August 24, 2022	Separate Statement filed by FTB.
August 24, 2022	Memorandum of Points & Authorities filed by FTB.
August 25, 2022	Proof of Service by Mail filed by FTB.
August 26, 2022	Proof of Personal Service filed by FTB.
October 4, 2022	Notice of Appearance filed by Plaintiff.
October 25, 2022	Notice of Withdrawal of Motion for Summary Judgment filed by FTB.
December 28, 2022	Motion in Limine (#1 to Exclude Expert Report & Testimony of Jaymie F. Mora) filed by Plaintiff.
December 28, 2022	Proof of Service (not Summons and Complaint) filed by Plaintiff.
December 28, 2022	Motion in Limine (#2 to Exclude Expert Report & Testimony of Kathy L. Shin) filed by Plaintiff.
December 28, 2022	Proof of Service (not Summons and Complaint) filed by Plaintiff.
December 28, 2022	Motion in Limine (#4 to Exclude Expert Report & Testimony of Namrita Randhawa) filed by Plaintiff.
December 28, 2022	Proof of Service (not Summons and Complaint) filed by Plaintiff.
January 9, 2023	Opposition to Plaintiff's Motion in Limine #1 to Exclude Expert Report and Testimony of Jaymie F. Mora; Declaration of Laura E. Robbins, filed by FTB.
January 9, 2023	Opposition to Plaintiff's Motion in Limine #2 to Exclude Expert Report and Testimony of Kathy L. Shin; Declaration of Laura E. Robbins, filed by FTB.
January 9, 2023	Opposition to Plaintiff's Motion in Limine #4 to Exclude Expert Report and Testimony of Namrita Randhawa; Declaration of Laura E. Robbins, filed by FTB.
January 9, 2023	Opposition to Plaintiff's Motion in Limine #3 to Exclude Expert Report and Testimony of L. Red Gobuty; Declaration of Laura E. Robbins, filed by FTB.
January 12, 2023	Ex Parte Application for Leave to File Overlength Trial Brief filed by FTB.
January 13, 2023	Ex Parte Application to Bifurcate filed by FTB.
January 13, 2023	Reply in Support of Plaintiff's Motion in Limine #3 to Exclude Expert Report and Testimony of L. Red Gobuty; and Declaration of Timothy A. Gustafson filed by Plaintiff.
January 13, 2023	Reply in Support of Plaintiff's Motion in Limine #1 to Exclude Expert Report and Testimony of Jaymie F. Mora; and Declaration of Timothy A. Gustafson filed by Plaintiff.
January 13, 2023	Reply in Support of Plaintiff's Motion in Limine #4 to Exclude Expert Report and Testimony of Namrita Randhawa; and Declaration of Timothy A. Gustafson filed by Plaintiff.
January 13, 2023	Reply in Support of Plaintiff's Motion in Limine #2 to Exclude Expert Report and Testimony of Kathy L. Shin; and Declaration of Timothy A. Gustafson filed by Plaintiff.
January 17, 2023	Opposition to FTB's Ex Parte Application to File Overlength Trial Brief filed by Plaintiff.
January 17, 2023	Plaintiff's Opposition to FTB's Ex Parte Application to Bifurcate filed by Plaintiff.
January 17, 2023	Minute Order (Hearing on Ex Parte Application for Leave to File Overlength Trial Brief) filed by Clerk.
January 17, 2023	Certificate of Mailing for Hearing on Ex Parte Application for Leave to File Overlength Trial Brief filed by Clerk.
January 18, 2023	Notice of Ruling filed by FTB.
January 18, 2023	Notice of Lodging of Rulemaking File, filed by FTB.
January 18, 2023	Trial Brief filed by FTB.
January 18, 2023	Trial Brief filed by Plaintiff.
January 18, 2023	Exhibit List (Joint) filed by Plaintiff and FTB.
January 18, 2023	Witness List (Joint) filed by Plaintiff and FTB.
January 23, 2023	Minute Order (Final Status Conference) filed by Clerk.
January 23, 2023	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore (Jennifer Aguilar, CSR# 12993).
February 24, 2023	Joint Report - FTB's Portion - Legal Issues for Trial filed by FTB.
February 24, 2023	Status Conference Report filed by Plaintiff.
February 28, 2023	FTB's Objection and Response to Plaintiff's Bench Report filed on February 24, 2023, filed by FTB.
March 2, 2023	Response to FTB's Objections to Plaintiff's Bench Report filed by Plaintiff.
March 6, 2023	Minute Order (Final Status Conference; Non-Jury Trial 5 Days) filed by Clerk.
March 6, 2023	Stipulation and Order to Use Certified Shorthand Reporter filed by Clerk.
March 16, 2023	Notice of Lodging (Excerpts of Administrative Record Part 1) filed by FTB.
March 16, 2023	Notice of Lodging (Excerpts of Admin istrative Record Part 5) filed by FTB.
March 16, 2023	Notice of Lodging (Excerpts of Admin istrative Record Part 3) filed by FTB.
March 16, 2023	Notice of Lodging (Excerpts of Admin istrative Record Part 4) filed by FTB.
March 16, 2023	Notice of Lodging (Excerpts of Admin istrative Record Part 2) filed by FTB.
March 24, 2023	Brief (Regarding Exclusion of Plaintiff's Cost Accounting Theory) filed by FTB.
March 24, 2023	Declaration of Yukari Vicky Tanaka in Support of FTB's Brief Regarding Exclusion of Cost Accounting Theory, filed by FTB.
March 24, 2023	Declaration of Laura E. Robbins in Support of FTB's Brief Regarding Exclusion of Cost Accounting Theory, filed by FTB.
April 7, 2023	Brief (Plaintiff's Brief Regarding Exhaustion and Exclusion of Evidence of Smithfield's Business Activities) filed by Plaintiff.
April 7, 2023	Declaration of Timothy A. Gustafson in Support of Plaintiff's Brief Regarding Exhaustion and Exclusion of Evidence of Smithfield's Business Activities) filed by Plaintiff.
April 7, 2023	Request for Judicial Notice filed by Plaintiff.
April 13, 2023	Brief Regarding Exclusion of Smithfield Packaged Meat Corp's Cost Accounting Theory filed by FTB.
April 13, 2023	Request for Judicial Notice filed by FTB.
May 30, 2023	Request for Judicial Notice No. 2 In Support of Plaintiff's Brief Regarding Exhaustion and Exclusion of Evidence of Smithfield's Business Activities filed by Plaintiff.
June 1, 2023	Minute Order (Court Order Re: Notice of Continuance of Hearings) filed by Clerk.
June 1, 2023	Certificate of Mailing for (Court Order Re: Notice of Continuance of Hearings of June 1, 2023) filed by Clerk.
June 1, 2023	Objection (FTB's Objection to Plaintiff's Request For Judicial Notice No. 2 in Support of Plaintiff's Brief Regarding Exhaustion and Exclusion of Evidence of Smithfield's Business Activities) filed by FTB.
June 10, 2023	On the Court's own motion, Non-Jury Trial (5 days) scheduled for 07/10/2023 at 08:30 AM in Stanley Mosk Courthouse at Department 73 Not Held - Trial was rescheduled to 07/17/2023 08:30 AM.
June 10, 2023	On the Court's own motion, Final Status Conference scheduled for 07/10/2023 at 08:30 AM in Stanley Mosk Courthouse at Department 73 Not Held - Trial was rescheduled to 07/17/2023 08:30 AM
June 10, 2023	Minute Order (Final Status Conference; Non-Jury Trial (5 days))
July 10, 2023	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore (Pam Myers, CSR# 12940) filed by FTB.
July 17, 2023	Non-Jury Trial (5 days) scheduled for 07/17/2023 at 08:30 AM in Stanley Mosk Courthouse at Department 73 Held - Continued was rescheduled to 02/14/2024 08:30 AM
July 17, 2023	Final Status Conference scheduled for 07/17/2023 at 08:30 AM in Stanley Mosk Courthouse at Department 73 Held - Continued was rescheduled to 01/29/2024 08:30 AM
July 17, 2023	Minute Order (Final Status Conference; Non-Jury (5 days)) filed by Clerk.
July 17, 2023	Stipulation and Order to use Certified Shorthand Reporter (Willie Anderson, Jr. CSR# 13385) filed by FTB.
August 16, 2023	Motion to Continue Trial Date filed by Plaintiff.
August 16, 2023	Updated - Motion to Continue Trial Date: Name Extension; as to Parties.
August 16, 2023	Hearing on Motion to Continue Trial scheduled for September 12, 2023 at 8:30 a.m. in Department 73.
August 16, 2023	Proof of Service (not Summons and Complaint) filed by Plaintiff.
August 28, 2023	FTB's Opposition to Plaintiff's Motion to Continue Trial Date filed by FTB.
September 5, 2023	Reply (in Support of Plaintiff's Motion to Continue Trial Date) filed by Plaintiff.
September 12, 2023	Hearing on Motion to Continue Trial scheduled for September 12, 2023 at 8:30 a.m. in Department 73 held – Continued and was rescheduled to September 15, 2023 at 8:30 a.m.
September 12, 2023	Minute Order (Hearing on Motion to Continue Trial) filed by Clerk.
September 15, 2023	Pursuant to the Request of Moving Party, Non-Jury Trial (5 days) scheduled for February 14, 2024 at 8:30 a.m. in Department 73 – Not held – Advanced and Continued by Court and was rescheduled to July 22, 2024 at 8:30 a.m.
September 15, 2023	Pursuant to the Request of Moving Party, Final Status Conference scheduled for January 29, 2024 at 8:30 a.m. in Department 73 – Not held – Advanced and Continued by Court and was rescheduled to July 8, 2024 at 8:30 a.m.
September 15, 2023	Hearing on Motion to Continue Trial scheduled for September 15, 2023 at 8:30 a.m. in Department 73 updated – Held – Motion Granted.
September 15, 2023	Minute Order (Hearing on Motion to Continue Trial) filed by Clerk.
September 15, 2023	Hearing – Other Motion in Limine of Defendant Regarding Costs Exhaustion of Administration Remedy scheduled for February 14, 2024 at 8:30 a.m. in Department 73.
September 15, 2023	Non-Jury Trial (5 days) scheduled for July 22, 2024 at 8:30 a.m. in Department 73.
September 15, 2023	Final Status Conference scheduled for July 8, 2024 at 8:30 a.m. in Department 73.
September 15, 2023	Updated – Motion to Continue Trial Date filed by Plaintiff. Result – Granted.
December 1, 2023	Notice of FTB's Substitute Expert Designation filed by FTB.
December 13, 2023	Motion for Leave to Substitute Expert Witness filed by FTB.
December 13, 2023	Declaration of Namrita Randhawa filed by FTB.
December 14, 2023	Hearing on Motion for Leave to Substitute Expert Witness scheduled for February 14, 2024 at 8:30 a.m. in Department 73.
December 14, 2023	Updated – Motion for Leave to Substitute Expert Witness: Name Extension changed from FTB's Notice of Motion and Motion for Leave to Substitute Expert Witness to Substitute Expert Witness.
February 6, 2024	Reply (FTB's Reply in Support of Motion for Leave to Substitute Expert Witness) filed by FTB.
February 14, 2024	Hearing on Motion for Leave to Substitute Expert Witness scheduled for February 14, 2024 at 8:30 a.m. in Department 73 updated: Result date to February 14, 2024; Result type to be held – Motion Granted.
February 14, 2024	On the Court's own Motion, Hearing – Other Motion in Limine of Defendant Re: Cost Exhaustion of Administration Remedy scheduled for February 14, 2024 at 8:30 a.m. in Department 73, held – Continued, was rescheduled to March 1, 2024 at 8:30 a.m.
February 14, 2024	Hearing - Other Motion in Limine of Defendant Re: Cost Exhaustion of Administration Remedy scheduled for March 1, 2024 at 8:30 a.m. in Department 73.
February 14, 2024	Minute Order (Hearing – Other Motion in Limine of Defendant Re: Cost Exhaustion) filed by Clerk.
February 14, 2024	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore (Rosalia Rodas, CSR# 13672) filed by Plaintiff.
February 14, 2024	Updated – Motion for Leave to Substitute Expert Witness filed by FTB, Result: Granted, Result date: February 14, 2024.
March 1, 2024	Notice of Lodging (Expert Witness Materials) filed by Plaintiff.
March 1, 2024	Minute Order (Hearing – Other Motion in Limine of Defendant Regarding Costs Exhaustion of Administration Remedy) filed by Clerk.
March 21, 2024	Minute Order (Court Order) filed by Clerk.
March 21, 2024	Certificate of Mailing for Court Order of March 21, 2024 filed by Clerk.
March 22, 2024	Proof of Service (Not Summons and Complaint) filed by Plaintiff.
March 28, 2024	Notice of Submission of Excerpts From Administrative Proceedings filed by FTB.
March 29, 2024	On the Court's own Motion, Hearing – Other Motion in Limine of Defendant Regarding Costs Exhaustion of Administration Remedy scheduled for March 1, 2024 at 8:30 a.m. in Department 73 Not Held – Continued – Court's Motion was rescheduled to April 3, 2024 at 8:30 a.m.
March 29, 2024	Hearing – Other Motion in Limine of Defendant Regarding Costs Exhaustion of Administration Remedy scheduled for April 3, 2024 at 8:30 a.m. in Department 73.
April 3, 2024	Hearing – Other Motion in Limine of Defendant Regarding Costs Exhaustion of Administration Remedy scheduled for April 3, 2024 at 8:30 a.m. in Department 73 updated: Result Type to Held – Taken under Submission.
April 3, 2024	Minute Order (Hearing – Other Motion in Limine of Defendant Regarding Costs Exhaustion of Administration Remedy) filed by Clerk.
April 30, 2024	Minute Order (Ruling on Submitted Matter Regarding Motion in Limine of Defendant Regarding Costs Exhaustion of Administration Remedy) filed by Clerk.
April 30, 2024	Certificate of Mailing for Ruling on Submitted Matter Regarding Motion in Limine of Defendant Regarding Costs Exhaustion of Administration Remedy) filed by Clerk.
May 3, 2024	Notice of Ruling filed by FTB.
June 14, 2024	Motion in Limine (#5 to Exclude Expert Report and Testimony of Ja Kim) filed by Plaintiff.
June 14, 2024	Proof of Service (Not Summons and Complaint) filed by Plaintiff.
June 21, 2024	FTB's Opposition to Plaintiff's Notice of Motion and Motion in Limine to Exclude Expert Report and Testimony of Ja Kim filed by FTB.
June 27, 2024	Plaintiff's Reply in Support of Plaintiff's Motion In Limine #5 to Exclude Expert Report and Testimony of Ja Kim and Declaration of Timothy A. Gustafson filed by Plaintiff.
June 28, 2024	Witness list filed by Plaintiff.
June 28, 2024	Exhibit List filed by Plaintiff.
July 3, 2024	Updated – Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation Order: Name Extension changed from for an Order to Show Cause Re: Compliance with the Trial Preparation Order; and Declaration of Timothy A. Gustafson to for an Order to Show Cause Re: Compliance with the Trial Preparation Order.
July 3, 2024	Notice of Withdrawal of Motion in Limine #4 to Exclude the Report and Testimony of Namrita Randhawa; filed by Plaintiff.
July 3, 2024	Hearing on Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation Order scheduled for 7/8/24 at 8:30 a.m. in Department 73.
July 3, 2024	Declaration in Support of Ex Parte Application filed by Plaintiff.
July 3, 2024	Proof of Service (not Summons and Complaint) filed by Plaintiff.
July 3, 2024	Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation Order; and Declaration of Timothy A. Gustafson filed by Plaintiff.
July 5, 2024	Declaration of Laura E. Robbins in Support of FTB's Opposition to Plaintiff's Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation Order filed by FTB.
July 5, 2024	Declaration of Yukari "Vicky" Tanaka in Support of FTB's Opposition to Plaintiff's Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation Order filed by FTB.
July 5, 2024	Declaration of Renel Sapiandante in Support of FTB's Opposition to Plaintiff's Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation Order filed by FTB.
July 5, 2024	Opposition to Plaintiff's Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation filed by FTB.
July 8, 2024	Certificate of Mailing for (Nunc Pro Tunc Order) of 7/8/24 filed by Clerk.
July 8, 2024	Minute Order (Nunc Pro Tunc Order) filed.
July 8, 2024	On the Court's own Motion, Non-Jury (5 days) scheduled for 7/22/24 at 8:30 a.m. in Department 73 Not Held – Advanced and Vacated on 7/8/24.
July 8, 2024	Hearing on Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation Order scheduled for 7/8/24 at 8:30 a.m. in Department 73 Updated: Result Type – Motion Denied.
July 8, 2024	On Court's own Motion, Final Status Conference scheduled for 7/8/24 at 8:30 a.m. in Department 73 Not Held – Advanced and Vacated on 7/8/24.
July 8, 2024	Minute Order (Final Status Conference; Hearing on Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation Order) filed.
July 8, 2024	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore Cynthia Lamb CSR# 8349, filed by Plaintiff.
July 8, 2024	Updated – Ex Parte Application for an Order to Show Cause Re: Compliance with the Trial Preparation Order filed by Plaintiff, Result: Denied.
July 16, 2024	There being no Judge available this date, Trial Setting Conference scheduled for July 22, 2024 at 8:30 a.m. in Department 73 not Held – Advanced and Continued by Court to August 20, 2024 at 8:30 a.m.
July 16, 2024	Certificate of Mailing for Court Order Regarding Notice of Continuance of Hearing of July 16, 2024 filed by Clerk.
July 16, 2024	Minute Order of Court Order Regarding Notice of Continuance of Hearing filed.
July 16, 2024	Certificate of Mailing for Court Order Regarding Notice of Entry of Order of Denying the Stipulation of July 16, 2024 filed by Clerk.
July 16, 2024	Minute Order of Court Order Regarding Notice of Entry of Order of Denying the Stipulation of July 16, 2024 filed.
July 16, 2024	Updated – Stipulation and Order to Set Trial Dates; and Proposed Order filed by Plaintiff; Result: Denied.
July 16, 2024	Stipulation and Order Stipulation to Set Trial Dates; and Proposed Order filed by Plaintiff.
July 16, 2024	Trial Setting Conference scheduled for August 20, 2024 at 8:30 a.m. in Department 73.
July 31, 2024	There being no Judge available this date, Trial Setting Conference scheduled for August 20, 2024 at 8:30 a.m. in Department 73 Not Held – Rescheduled by Court to September 12, 2024 at 8:30 a.m.
July 31, 2024	Notice Regarding Continuance of Hearing and Order filed by Clerk.
August 27, 2024	Case Management Statement filed by FTB.
September 6, 2024	Notice of Errata to Exhibit A to FTB's August 27, 2024 Case Management Statement filed by FTB.
September 12, 2024	Trial Setting Conference scheduled for 9/12/2024 at 8:30 a.m. in Department 73 – Result type to Held.
September 12, 2024	Minute Order (Trial Setting Conference) filed.
September 12, 2024	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore filed by Plaintiff.
September 12, 2024	Jury Trial scheduled for March 6, 2025 at 8:30 a.m. in Department 73.
September 12, 2024	Final Status Conference scheduled for February 18, 2025 at 8:30 a.m. in Department 73.
September 16, 2024	Updated – Event scheduled for March 6, 2025 at 8:30 a.m. in Department 73, type changed from Jury Trial to Non-Jury Trial.
January 17, 2025	Address for Timothy Alan Gustafson (Attorney) updated.
January 17, 2025	Address for Smithfield Packaged Meats Corp. updated.
January 17, 2025	Notice of Change of Address or Other Contact Information filed by Plaintiff and Timothy Alan Gustafson (Attorney).
January 30, 2025	Notice of Case Reassignment and Order for Plaintiff to Give Notice filed by Clerk.
February 3, 2024	Case reassigned to Department 73 – Honorable Gary D. Roberts effective 2/3/2025; Reason: Inventory Transfer.
February 4, 2025	Proof of Service (not Summons and Complaint) filed by Plaintiff.
February 14, 2025	Address for Timothy Alan Gustafon updated.
February 18, 2025	Final Status Conference scheduled for 2/18/2025 at 8:30 a.m. in Department 73 updated to 2/18/2025, Result type to Held.
February 18, 2025	Minute Order filed.
February 18, 2025	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore Cynthia Lamb filed by Plaintiff.
March 6, 2025	On Court's own Motion, Non-Jury Trial scheduled for 3/6/2025 at 8:30 a.m. in Department 73 Not Held – Continued – Court's Motion was rescheduled to 4/21/2025 at 8:30 a.m.
March 6, 2025	Updated – Minute Order (Non-Jury Trial) Name Extension changed.
March 6, 2025	Minute Order (Non-Jury Trial) filed.
March 6, 2025	Non-Jury Trial scheduled for 4/21/2025 at 8:30 a.m. in Department 73.
March 6, 2025	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore Cynthia Lamb, CSR# 8349 filed by Plaintiff.
March 24, 2025	Memorandum of Points and Authorities filed by FTB.
March 24, 2025	Declaration of Laura E. Robbins in Support of FTB filed by FTB.
March 24, 2025	Defendant's Motion in Limine No. 3 – FTB's Notice of Motion and Motion to Exclude Testimony of Richard Somp, filed by FTB.
March 25, 2025	Memorandum of Points and Authorities filed by FTB.
March 25, 2025	Defendant's Motion in Limine No. 2 – Declaration of Laura E. Robbins in Support of FTB's Motion to Exclude Expert Report and Testimony of Michael Starkey filed by FTB.
March 25, 2025	Defendant's Motion in Limine No. 2 – FTB's Notice of Motion and Motion to Exclude Expert Report and Testimony of Michael Starkey filed by FTB.
March 27, 2025	Declaration of Service filed by Plaintiff.
April 8, 2025	Plaintiff's Opposition to Defendant's Motion in Limine #2 to Exclude Expert Report and Testimony of Michael Starkey filed by Plaintiff.
April 8, 2025	Declaration of Timothy A. Gustafson in Support of Plaintiff's Opposition to Defendant's Motion in Limine #3 to Exclude Testimony of Richard Pomp filed by Plaintiff.
April 8, 2025	Plaintiff's Opposition to Defendant's Motion in Limine #3 to Exclude Testimony of Richard Pomp filed by Plaintiff.
April 11, 2025	Witness List and Exhibit List filed by Plaintiff.
April 11, 2025	Reply In Support of FTB's Motion to Exclude Expert Report and Testimony of Michael Starkey filed by FTB.
April 11, 2025	Reply to Motion in Limine #3 in Support of FTB's Notice of Motion and Motion to Exclude Testimony of Richard Pomp filed by FTB.
April 21, 2025	Non-Jury Trial scheduled for 04/21/2025 at 8:30 a.m. in Stanley Mosk Courthouse at Department 73 Held - Continued - rescheduled to 04/22/2025 9:30 a.m.
April 21, 2025	Minute Order (Non-Jury Trial) filed.
April 21, 2025	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore Cynthia Lamb, CSR #8349 filed by Plaintiff.
April 21, 2025	Non-Jury Trial scheduled for 04/22/2025 at 9:30 a.m. in Stanley Mosk Courthouse at Department 73 Held - Continued - rescheduled to 04/23/2025 10:00 a.m.
April 22, 2025	Minute Order (Non-Jury Trial) filed.
April 22, 2025	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore Cynthia Lamb, CSR #8349 filed by Plaintiff.
April 22, 2025	Non-Jury Trial scheduled for 04/23/2025 at 10:00 a.m. in Stanley Mosk Courthouse at Department 73.
April 23, 2025	Non-Jury Trial scheduled for 04/23/2025 at 10:00 a.m. in Stanley Mosk Courthouse at Department 73 Held – Continued - rescheduled to 04/24/2025 10:00 a.m.
April 23, 2025	Updated - Minute Order (Non-Jury Trial): Name Extension changed.
April 23, 2025	Non-Jury Trial scheduled for 04/24/2025 at 10:00 a.m. in Stanley Mosk Courthouse at Department 73.
April 24, 2025	Non-Jury Trial scheduled for 04/24/2025 at 10:00 a.m. in Stanley Mosk Courthouse at Department 73 Held – Continued - rescheduled to 04/25/2025 10:00 a.m.
April 24, 2025	Minute Order (Non-Jury Trial) filed.
April 24 ,2025	Non-Jury Trial scheduled for 04/25/2025 at 10:00 a.m. in Stanley Mosk Courthouse at Department 73.
April 25, 2025	Minute Order (Non-Jury Trial) filed.
April 28, 2025	Non-Jury Trial scheduled for 04/28/2025 at 9:35 a.m. in Stanley Mosk Courthouse at Department 73 Held – Continued - rescheduled to 04/29/2025 10:30 a.m.
April 28, 2025	Non-Jury Trial scheduled for 04/28/2025 at 10:00 a.m. in Stanley Mosk Courthouse at Department 73 updated: Result Date to 04/28/2025; Result Type to Held.
April 28, 2025	Updated - Minute Order (Non-Jury Trial): Result: Withdrawn - Filed in Error ; Name Extension changed from (Non-Jury Trial) to (Non-Jury Trial) ; Result Date: 04/28/2025.
April 28, 2025	Minute Order (Non-Jury Trial) filed.
April 28, 2025	Non-Jury Trial scheduled for 04/25/2025 at 10:00 a.m. in Stanley Mosk Courthouse at Department 73 Held – Continued - rescheduled to 04/28/2025 10:00 a.m.
April 29, 2025	Non-Jury Trial scheduled for 04/29/2025 at 10:30 a.m. in Stanley Mosk Courthouse at Department 73 Held – Continued - rescheduled to 05/01/2025 10:30 a.m.
April 29, 2025	Updated -- Minute Order (Non-Jury Trial): Name Extension changed from (Non-Jury Trial) to (Non-Jury Trial).
April 29, 2025	Non-Jury Trial scheduled for 05/01/2025 at 10:30 a.m. in Stanley Mosk Courthouse at Department 73.
May 1, 2025	Non-Jury Trial scheduled for 05/01/2025 at 10:30 a.m. in Department 73, Result Type to Held.
May 1, 2025	Minute Order (Non-Jury Trial) filed.
May 1, 2025	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore Re: Dianne M. McGivern, CSR #7576; Filed by Clerk.
May 2, 2025	Conference Re: Telephonic scheduled for 05/02/2025 at 8:30 a.m. in Department 73, Result Type to Held.
May 2, 2025	Minute Order (Conference Re: Telephonic) filed.
May 2, 2025	Non-Jury Trial scheduled for 05/27/2025 at 10:30 a.m. in Department 73.
May 16, 2025	FTB's Statement of Non-Opposition to Plaintiff 's Ex Parte Application for Remote Appearance at Trial on May 27, 2025 filed by FTB.
May 16, 2025	Hearing on Ex Parte Application to Appear Remotely by Videoconference at Continuation of Trial scheduled for 05/19/2025 at 8:30 a.m. in Department 73.
May 16, 2025	Declaration in Support of Ex Parte Application filed by Plaintiff.
May 16, 2025	Declaration of Service by E-Mail filed by Plaintiff.
May 16, 2025	Ex Parte Application to Appear Remotely by Videoconference at Continuation of Trial filed by Plaintiff.
May 19, 2025	Hearing on Ex Parte Application to Appear Remotely by Videoconference at Continuation of Trial scheduled for 05/19/2025 at 8:30 a.m. in Department 73, Result Type to Held - Motion Granted.
May 19, 2025	Minute Order – Hearing on Ex Parte filed.
May 19, 2025	Updated - Ex Parte Application to Appear Remotely by Videoconference at Continuation of Trial filed by Plaintiff; Result: Granted; Result Date: 05/19/2025.
May 27, 2025	Minute Order (Non-Jury Trial) filed.
May 27, 2025	Stipulation and Order to use Certified Shorthand Reporter Jessica Arias, CSR#13831 filed by FTB.
May 28, 2025	Non-Jury Trial scheduled for 05/27/2025 at 10:30 a.m. in Department 73, Held - Continued and rescheduled to 09/05/2025 at 1:30 p.m.
May 28, 2025	Hearing - Oral Argument scheduled for 09/05/2025 at 1:30 p.m. in Department 73.

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:

Whether Franchise Tax Board properly imposed the demand penalty.

Status:
Date	Status
November 4, 2022	Complaint filed by Plaintiff
November 4, 2022	Civil Case Cover Sheet filed
November 4, 2022	Case assigned to Department 43
November 7, 2022	Case Management Conference - Case Management Program scheduled for August 11, 2023 at 8:30 a.m. in Department 43. Notice of Case Management Conference and Order to Appear has been generated.
November 7, 2022	Summons submitted by Plaintiff rejected.
November 7, 2022	Summons submitted by Plaintiff rejected.
November 14, 2022	Summons filed.
January 30, 2023	FTB Counsel Michael Sapoznikow added and effective as of January 30, 2023.
January 30, 2023	Demurrer to Complaint for Refund and Abatement of Tax Penalty filed by FTB.
January 31, 2023	Hearing on Demurrer - Civil Law and Motion - Demurrer scheduled for May 17, 2023, at 9 a.m. in Department 54.
May 10, 2023	Notice that No Response was Received to Demurrer filed by FTB.
May 16, 2023	Tentative Ruling (Demurrer – Civil Law and Motion – Demurrer) filed.
May 17, 2023	Minute Order (Hearing on Demurrer – Civil Law and Motion – Demurrer) filed.
May 17, 2023	Hearing on Demurrer – Civil Law and Motion – Demurrer scheduled for May 17, 2023 at 9:00 a.m. held.
May 25, 2023	Notice of Change of Address or Other Contact Information for Plaintiff.
May 25, 2023	Amended Complaint (1st) filed by Plaintiff.
June 12, 2023	Address for Jerome Anthony Clay, Jr. updated.
June 23, 2023	Answer filed by FTB.
July 3, 2023	Declaration of Demurring Party in Support of Automatic Extension filed by Plaintiffs.
July 27, 2023	Notice of Remote Appearance filed by Plaintiffs.
July 27, 2023	Demand for Jury Trial filed by Plaintiffs.
July 27, 2023	Case Management Statement filed by Plaintiffs.
July 27, 2023	Case Management Statement filed by FTB.
August 1, 2023	Tentative Case Management Order filed.
August 7, 2023	Amended Answer – Rejected, submitted by FTB.
August 11, 2023	Minute Order (Case Management Conference – Case Minute Order Management Program) filed.
August 11, 2023	Case Management Conference – Case Management Program scheduled for August 11, 2023 at 8:30 a.m. in Department 43 updated, result date to August 11, 2023, result type – to be held.
August 23, 2023	Notice of Rejection – General filed by Clerk.
October 14, 2023	Case reassigned to Gordon D. Schaber Superior Court in Department 43.
October 20, 2023	Notice of Hearing filed by Clerk.
October 20, 2023	Long Cause Trial Assignment scheduled for June 10, 2025 at 8:30 a.m. in Department 47.
October 20, 2023	Mandatory Settlement Conference scheduled for April 30, 2025 at 9:30 a.m. in Department 59.
February 28, 2024	Stipulation to file Second Amended Complaint filed by Plaintiff.
February 29, 2024	Proposed Order to File Second Amended Complaint signed and filed by Plaintiff.
March 14, 2024	Updated – Amended Complaint (2nd): Name Extension filed.
March 14, 2024	Amended Complaint filed by Plaintiffs as to FTB.
March 14, 2024	Notice of Entry of Judgment/Dismissal/Other Order filed by Plaintiffs.
April 2, 2024	Motion to Seal the Exhibit B attached with Plaintiffs' Stipulation to File Second Amended Complaint filed by Plaintiffs.
April 16, 2024	Non-Opposition to Plaintiffs' Motion to Seal filed by FTB.
April 16, 2024	Answer filed by FTB.
April 16, 2024	Hearing on Motion to Seal Exhibit B attached with Plaintiffs' Second Amended Complaint scheduled for May 21, 2024 at 9:00 a.m. in Department 54.
April 17, 2024	Updated – Jennifer Henderson (Attorney) Organization Name changed from Office Attorney General to DOJ – Attorney General Office.
May 20, 2024	Tentative Ruling (Motion to Seal Exhibit B attached with Plaintiffs' Second Amended Complaint).
May 21, 2024	Hearing on Motion to Seal Exhibit B attached with Plaintiffs' Second Amended Complaint scheduled for 5/21/2024 at 9:00 a.m. in Department 54 updated: Motion Granted.
May 21, 2024	Minute Order (Hearing on Motion to Seal Exhibit B attached with Plaintiffs' Second Amended Complaint) filed.
January 8, 2025	Pursuant to the request of moving Party, Hearing on Motion for Summary Judgment scheduled for April 2, 2025 at 9:00 a.m. in Department 54 Not Held – Taken off Calendar by Party on January 8, 2025.
January 21, 2025	Case reassigned to Hall of Justice in Department 54 – Honorable Christopher E. Krueger, Reason: Other.
March 20, 2025	Substitution of Attorney filed by FTB.
April 9, 2025	Demand for Exchange Expert Witness Information from FTB filed by Plaintiffs.
April 9, 2025	Response to Demand for Exchange of Expert Witness Information filed by Plaintiffs.
April 10, 2025	Hearings on Motion to Compel Request for Admission, Motion to Compel Production, and Motion to Compel Form scheduled for 07/28/2025 at 9:00 a.m. in Hall of Justice at Department 54 - Taken Off Calendar by Party on 04/10/2025.
April 30, 2025	Minute Order Following Mandatory Settlement Conference Not Settled filed by Clerk.
April 30, 2025	Mandatory Settlement Conference scheduled for 04/30/2025 at 9:30 a.m. in Hall of Justice at Department 59 updated.

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: Karen W. Yiu
Contact: Ann H. Hodges
Year: 2016, 2017
Amount: $1,600.00

Issues:

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.
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.
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.
Whether Plaintiff is entitled to an award of attorneys fees.

Status:
Date	Status
May 14, 2019	Summons and Class action Complaint for Refund of Taxes were filed.
July 2, 2019	FTB filed its Answer to Complaint.
August 9, 2019	Order granting complex designation and for single assignment to Judge Teri L. Jackson for all purposes.
October 29, 2019	Case management conference.
December 2, 2019	General Order Re Case Reassignment.
December 12, 2019	Order Advancing January 10, 2020 Case Management Conference at 1:30 p.m. to January 10, 2020 at 10 a.m.
January 6, 2020	Parties filed Joint Case Management Statement.
January 10, 2020	Case management conference.
February 14, 2020	Order to consolidate actions of case CGC-19-576007 with CGC-16-554150.
February 11, 2021	Substitution of Attorney – Amy L. Silverstein substituted for Rafey S. Balabanian as attorney for Plaintiff.

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: John Keith
Contact: Irina Krasavtseva
Year: 2016
Amount: $230,632.00

Issues:

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.

Status:
Date	Status
April 11, 2024	Petition for Writ of Mandate filed by Petitioner.
April 11, 2024	Declaration of Petitioner's Opening Memorandum in Support of Petition for Writ of Administrative Mandamus filed.
April 11, 2024	Guide to the Procedure for Prosecuting Writs filed by Clerk.
April 11, 2024	Notice of Case Assignment (Writ of Mandate) filed by Clerk.
April 12, 2024	Case assigned to Honorable Jennifer K. Rockwell in Department 4.
April 15, 2024	Notice of Filing of Writ in the Superior Court and Request for Administrative Record filed by Petitioner.
April 15, 2024	Civil Case Cover Sheet filed by Petitioner.
April 15, 2024	Proof of Service by Mail filed by Petitioner.
May 9, 2024	Updated – Amended Complaint, Name Extension changed. Exact name changed from Amended Petition to Amended Complaint.
May 9, 2024	Updated – Amended Complaint.
May 9, 2024	Civil Case Cover Sheet filed by Petitioner.
May 9, 2024	Amended Complaint filed by Petitioner.
May 14, 2024	Case reassigned to Department 43 – Reason: Transfer for Reassignment.
May 14, 2024	Summons on Petition issued and filed by Petitioner as to FTB.
May 14, 2024	Minute Order (Court Order – Notice of Reassignment) filed.
May 21, 2024	Case Management Conference scheduled for 5/30/2024 at 8:30 a.m. in Department 43.
June 20, 2024	Answer filed by FTB.
November 4, 2024	Proof of Service by Mail filed by Petitioner.
November 4, 2024	Memorandum of Points and Authorities ISO MSJ filed by Petitioner.
November 4, 2024	Declaration of Nickolaus Worthington ISO MSJ filed by Petitioner.
November 4, 2024	Separate Statement of Undisputed Material Facts ISO MSJ filed by Petitioner.
November 4, 2024	Motion for Summary Judgment filed by Petitioner.
November 5, 2024	Notice of Disclosure filed by Court.
November 5, 2024	Hearing on Motion for Summary Judgment scheduled for February 20, 2025 at 1:30 p.m. in Department 53.
January 21, 2025	On the Court's Own Motion, Case Management Conference scheduled for 5/30/2025 at 8:30 a.m. in Department 43 Not Held – Rescheduled by Court to 5/30/2025 at 8:30 a.m. in Department 25.
January 31, 2025	Request for Judicial Notice in Opposition to Motion for Summary Judgment filed by FTB.
January 31, 2025	Declaration of Lee Gobuty in Opposition to Plaintiff's Motion for Summary Judgment filed by FTB.
January 31, 2025	Separate Statement in Opposition to Motion for Summary Judgment filed by FTB.
January 31, 2025	Declaration of William Lee in Opposition to Plaintiff's Motion for Summary Judgment filed by FTB.
January 31, 2025	Memorandum in Opposition to Plaintiff's Motion for Summary Judgment filed by FTB.
February 7, 2025	Proof of Service (not Summons and Complaint) filed by Petitioner.
February 7, 2025	Declaration of Lawrence W. Miles, Jr. Requesting to Leave to File Supplemental Pleadings ISO MSJ Motion for Summary Judgment filed by Petitioner.
February 7, 2025	Reply Points and Authorities ISO MSJ/MSA of Issues filed by Petitioner.
February 13, 2025	Opposition to Request to File Supplemental Pleadings on Reply in Support of its Motion for Summary Judgment filed by FTB.
February 14, 2025	Notice of Remote Appearance filed by FTB.
February 19, 2025	Tentative Ruling (Motion for Summary Judgment) filed.
February 20, 2025	Minute Order (Hearing on Motion for Summary Judgment).
February 20, 2025	Hearing on Motion for Summary Judgment scheduled for 2/20/2025 in Department 53 updated – Result type Held – Motion Denied.
February 21, 2025	Notice of Entry of Order Denying Plaintiff's Motion for Summary Judgment filed by FTB.
May 5, 2025	Proof of Electronic Service filed by Petitioner.
May 5, 2025	Case Management Statement filed by Petitioner.
May 15, 2025	Case Management Statement filed by FTB.
May 29, 2025	Tentative Case Management Order filed.
May 30, 2025	Minute Order (Case Management Conference) filed.
May 30 2025	Case Management Conference scheduled for 5/30/2025 at 8:30 a.m. in Department 25 updated, Result Type to Held.

Wynnefield Brother International, LLC v. FTB

Filed: April 4, 2025
Court: San Francisco Superior Court, Case No. CGC-25-624073
Taxpayer’s Counsel: Jeffrey M. Vesely
FTB’s Counsel: John Keith
Contact: Irina Krasavtseva, Ann Hodges
Year: 2021
Amount: Approximately $1.00

Issues:

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).
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.

Status:
Date	Status
April 4, 2025	Other Non-Exempt Complaint filed by Plaintiff. No Summons issued, Judicial Council Civil Case Cover Sheet not filed. Case Management Conference scheduled for September 3, 2025. Proof of Service due on June 3, 2025. Case Management Statement due on August 11, 2025. Complex Litigation Assignment requested by filing Parties, fee included in filing fee.
April 4, 2025	Civil Case Cover Sheet filed by Plaintiff.
April 4, 2025	Notice to Plaintiff filed.
April 25, 2025	Summons issued to Plaintiff.
May 1, 2025	Summons on Complaint filed by Plaintiff. Served April 30, 2025 (Personal Service as to FTB).
May 1, 2025	Summons on Complaint filed by Plaintiff. Served April 30, 2025 (Personal Service as to Defendant Malia Cohen, State Controller).
May 1, 2025	Summons on Complaint filed by Plaintiff. Served April 30, 2025 (Personal Service as to Defendant Joe Stephenshaw, State Director of the Department of Finance).
May 1, 2025	Summons on Complaint filed by Plaintiff. Served April 30, 2025 (Personal Service as to Defendant Ted Gaines, Chairman of the State Board of Equalization).
May 1, 2025	Summons on Complaint filed by Plaintiff. Served April 30, 2025 (Personal Service as to Defendant Selvi Stanislaus, Officer of the FTB).
May 9, 2025	Order Denying Complex Designation for Failure to File Application Requesting Designation.
May 21, 2025	Notice of Appearance filed by FTB.
May 22, 2025	Application for Approval of Complex Litigation Designation filed by Plaintiff.
May 30, 2025	Opposition to Plaintiff's Application for Approval of Complex Litigation Designation; Declaration of John C. Keith, filed by FTB.

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

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

Issues:

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.

Status:
Date	Status
May 17, 2023	Other Non-Exempt Complaints, Complaint filed by Plaintifss as to FTB Does 1-10, no Summons issued, Judicial Council Civil Case Cover Sheet not filed. Case Management Conference scheduled for October 18, 2023, Proof of Service due on July 17, 2023. Case Management Statement due on September 25, 2023.
May 17, 2023	Proof of Service by Mail - Complaint for Refund of Income Taxes filed by Plaintiffs.
May 17, 2023	Notice to Plaintiffs.
May 25, 2023	Civil Case Coversheet filed by Plaintiffs.
June 2, 2023	Summons issued to Plaintiffs.
June 6, 2023	Summons on Complaint, Proof of Service only filed by Plaintiffs - served June 6, 2023, Personal Services as to FTB.
July 13, 2023	Answer to Complaint filed by FTB.
September 19, 2023	Case Management Statement filed by Plaintiffs. Estimated time for Trial – 2 days.
September 20, 2023	Case Management Statement filed by FTB. Estimated time for Trial – 5 days.
October 5, 2023	Notice of Time and Place of Trial, Court Trail set for April 29, 2024 at 9:30 a.m. in Department 206. Case Management Conference on October 19, 2023 off Calendar. Notice sent by Court.
January 17, 2024	Ex Parte Application for Order Granting the Parties Stipulation to Continue Trial and Related Deadlines, Memorandum of Points and Authorities field by Plaintiffs.
January 17, 2024	Declaration of Shauna Imanaka in Support of Ex Parte Application for Order Granting the Parties Stipulation to Continue Trial and Related Deadlines filed by Plaintiffs.
January 17, 2024	Proof of Service by Electronic Mail filed by Plaintiffs.
January 18, 2024	Order to Continue the Trial Date filed.
January 18, 2024	Master Court Trial Calendar set for April 29, 2024 continued to Master Calendar Court on September 23, 2024 at 9:30 a.m. in Department 206 per Ex Parte Order filed January 18, 2024.
January 22, 2024	Notice of Entry of Order/Notice of Ruling filed by Plaintiffs.
June 7, 2024	Motion for Summary Judgment or in the Alternative for Summary Adjudication filed by FTB. Hearing set for August 23, 2024 at 9:30 a.m. in Department 304.
June 7, 2024	Memorandum of Points and Authorities of MSJ or in the Alternative for Summary Adjudication filed by FTB.
June 7, 2024	Separate Statement of Facts of Undisputed Material Facts ISO its MSJ or in the Alternative for Summary Adjudication filed by FTB.
June 7, 2024	Declaration of Charles Tsai in Support of FTB's MSJ or in the Alternative for Summary Adjudication filed by FTB.
June 7, 2024	Declaration of Min Chen ISO of FTB's MSJ or in the Alternative for Summary Adjudication filed by FTB.
June 7, 2024	Request for Judicial Notice ISO FTB's MSJ or in the Alternative for Summary Adjudication filed by FTB.
June 7, 2024	FTB's Compendium of Evidence in Support of its Motion for Summary Judgment or in the Alternative for Summary Adjudication (Exhibits A-G) filed by FTB.
June 7, 2024	FTB's Compendium of Evidence in Support of its Motion for Summary Judgment or in the Alternative for Summary Adjudication (Exhibit H) filed by FTB.
June 7, 2024	FTB's Compendium of Evidence in Support of its Motion for Summary Judgment or in the Alternative for Summary Adjudication (Exhibits I-J) filed by FTB.
June 7, 2024	FTB's Compendium of Evidence in Support of its Motion for Summary Judgment or in the Alternative for Summary Adjudication (Exhibits K-L) filed by FTB.
June 7, 2024	FTB's Compendium of Evidence in Support of its Motion for Summary Judgment or in the Alternative for Summary Adjudication (Exhibits M-N) filed by FTB.
June 7, 2024	FTB's Compendium of Evidence in Support of its Motion for Summary Judgment or in the Alternative for Summary Adjudication (Exhibit O) filed by FTB.
June 7, 2024	FTB's Compendium of Evidence in Support of its Motion for Summary Judgment or in the Alternative for Summary Adjudication (Exhibits P-T) filed by FTB.
June 7, 2024	FTB's Compendium of Evidence in Support of its Motion for Summary Judgment or in the Alternative for Summary Adjudication (Exhibits U-Y) filed by FTB.
June 7, 2024	Motion for Summary Judgment or in the Alternative for Summary Adjudication filed by Plaintiffs. Hearing set for August 23, 2024 at 9:30 a.m. in Department 302.
June 7, 2024	Request for Judicial Notice in Support of Motion for Summary Judgment or in the Alternative for Summary Adjudication filed by Plaintiffs.
June 7, 2024	Separate Statement of Facts of Undisputed Facts in Support of Motion for Summary Judgment or in the Alternative for Summary Adjudication filed by Plaintiffs.
June 7, 2024	Declaration of Dr. Xavier Garcia-Rojas in Support of Motion for Summary Judgment or in the Alternative for Summary Adjudication filed by Plaintiffs.
June 7, 2024	Declaration of Shauna Imanaka in Support of Plaintiffs' Motion for Summary Judgment or in the Alternative for Summary Adjudication filed by Plaintiffs.
June 7, 2024	Declaration of Sana Garcia-Rojas in Support of Plaintiffs' Motion for Summary Judgment or in the Alternative for Summary Adjudication filed by Plaintiffs.
June 7, 2024	Appendix of Evidence in Support of Plaintiffs' Motion for Summary Judgment or in the Alternative for Summary Adjudication Volume 1 of 5 filed by Plaintiffs.
June 7, 2024	Appendix of Evidence in Support of Plaintiffs' Motion for Summary Judgment or in the Alternative for Summary Adjudication Volume 2 of 5 filed by Plaintiffs.
June 7, 2024	Appendix of Evidence in Support of Plaintiffs' Motion for Summary Judgment or in the Alternative for Summary Adjudication Volume 3 of 5 filed by Plaintiffs.
June 7, 2024	Appendix of Evidence in Support of Plaintiffs' Motion for Summary Judgment or in the Alternative for Summary Adjudication Volume 4 of 5 filed by Plaintiffs.
June 7, 2024	Appendix of Evidence in Support of Plaintiffs' Motion for Summary Judgment or in the Alternative for Summary Adjudication Volume 5 of 5 filed by Plaintiffs.
June 7, 2024	Proof of Service filed by Plaintiffs.
June 7, 2024	Amended Proof of Service filed by Plaintiffs.
June 10, 2024	Fee paid for Stipulation and (Proposed) Order Regarding Plaintiff Sana Garcia-Rojas filed by FTB.
August 9, 2024	Memorandum in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 9, 2024	Separate Statement in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 9, 2024	Declaration of Min Chen in Support of FTB's Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 9, 2024	Declaration of Charles Tsai in Support of FTB's Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 9, 2024	Objections and Proposed Order in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 9, 2024	Compendium of Evidence in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication (Exhibits A-G) filed by FTB.
August 9, 2024	Compendium of Evidence in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication (Exhibit H) filed by FTB.
August 9, 2024	Compendium of Evidence in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication (Exhibits I-J) filed by FTB.
August 9, 2024	Compendium of Evidence in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication (Exhibits K-L) filed by FTB.
August 9, 2024	Compendium of Evidence in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication (Exhibits M-N) filed by FTB.
August 9, 2024	Compendium of Evidence in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication (Exhibit O) filed by FTB.
August 9, 2024	Compendium of Evidence in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication (Exhibits P-T) filed by FTB.
August 9, 2024	Compendium of Evidence in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication (Exhibits U-Y) filed by FTB.
August 9, 2024	Opposition to FTB's Motion for Summary Judgment or in the Alternative for Summary Adjudication filed by Plaintiffs.
August 9, 2024	Plaintiffs' Response to FTB's Separate Statement of Undisputed Material Facts in Support of its Motion for Summary Judgment or in the Alternative for Summary Adjudication and Plaintiffs' Statement of Undisputed Material Facts and Supporting Evidence in Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
August 9, 2024	Plaintiffs' Objections to Declaration of Min Chen in Support of FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
August 9, 2024	Declaration of Dr. Xavier Garcia-Rojas in Support of Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
August 9, 2024	Declaration of Sana Garcia-Rojas in Support of Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
August 9, 2024	Declaration of Shauna Imanaka in Support of Plaintiffs' Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
August 9, 2024	Plaintiffs' Requests for Judicial Notice in Support of Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
August 9, 2024	Proof of Service filed by Plaintiffs.
August 9, 2024	Appendix of Evidence in Support of Plaintiffs' Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication Vol. 1 of 5 filed by Plaintiffs.
August 9, 2024	Appendix of Evidence in Support of Plaintiffs' Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication Vol. 2 of 5 filed by Plaintiffs.
August 9, 2024	Appendix of Evidence in Support of Plaintiffs' Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication Vol. 3 of 5 filed by Plaintiffs.
August 9, 2024	Appendix of Evidence in Support of Plaintiffs' Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication Vol. 4 of 5 filed by Plaintiffs.
August 9, 2024	Appendix of Evidence in Support of Plaintiffs' Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication Vol. 5 of 5 filed by Plaintiffs.
August 12, 2024	Request for Judicial Notice in Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 16, 2024	Reply to Plaintiffs' Opposition to Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 19, 2024	Reply in Support of their Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiffs.
August 19, 2024	Objections to Request for Judicial Notice in Support of Opposition to FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 21, 2024	Notice of Remote Appearance filed by Plaintiffs.
August 23, 2024	Mini Minutes for August 23, 2024 Hearing filed.
August 23, 2024	Law and Motion 302, Hearing Regarding FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication. No Appearances. Tentative Ruling is Adopted as Follows: The Motion is Ordered Off Calendar to Enable the Moving Party to Comply with Local Rul 2.7(B) (courtesy copies). Matter not reported.
August 23, 2024	Law and Motion 302, Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication. No Appearances. Tentative Ruling is Adopted as Follows: The Motion is continued to September 10, 2024 to Enable Opposing Party to Comply with Local Rul 2.7(B) (courtesy copies). Matter not reported.
August 28, 2024	Notice and Ex Parte Application for an Order to Specially Set a Hearing for Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB.
August 29, 2024	Order – Stipulation and Ex Parte Order to Specially Set a Hearing for FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication.
August 29, 2024	Added to Calendar for FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication (added to Callender per 8/29/2024 Ex Parte Order) Hearing set for September 10, 2024 at 9:30 a.m. in Department 302.
September 3, 2024	Ex Parte Application for an Order Granting the Parties' Stipulation to Continue Trial; Memorandum of Points and Authorities filed by Plaintiffs.
September 3, 2024	Declaration of Shauna Imanaka In Support of Ex Parte Application for an Order Granting the Parties' Stipulation to Continue Trial filed by Plaintiffs.
September 3, 2024	Proof of Service by Electronic Mail of Ex Parte Application; Declaration of Shauna Imanaka filed by Plaintiffs.
September 4, 2024	Notice of Entry of Order/Notice of Ruling filed by FTB.
September 5, 2024	Order Granting Ex Parte Continuance of Trial Date filed.
September 5, 2024	Master Court Trial Calendar set for September 23, 2024 continued to Master Calendar Court on January 27, 2025 at 9:30 a.m. in Department 206 per Ex Parte Order filed on September 5, 2024.
September 10, 2024	Order Granting FTB's Motion for Summary Judgment, or in the Alternative, Summary Adjudication filed.
September 10, 2024	Mini Minutes for September 10, 2024 at 9:30 a.m. for Department 302 filed.
September 10, 2024	Law and Motion 302, Plaintiffs' Motion for Summary Judgment or in the Alternative, Summary Adjudication is off Calendar as Mott Given the Ruling in the Companion Motion.
September 10, 2024	Law and Motion 302, FTB's Motion for Summary Judgment, or in the Alternative, Summary Adjudication is taken under submission.
September 12, 2024	Noice of Entry of Order/Notice of Ruling filed by FTB.
September 25, 2024	The Court Ordered the following Judgment entered: It is Adjudged that the Plaintiffs take nothing from FTB on the Complaint said Defendant to have Judgment thereon for $30,651.23 costs, Total Judgment $30,651.23.
September 25, 2024	Order on Joint Stipulation Granting Payment Plan.
September 30, 2024	Notice of Entry of Judgment filed.
October 17, 2024	Master Court Trial Calendar set for January 27, 2025 Vacated. Judgment filed on September 25, 2024.
November 27, 2024	Notice of Appeal filed by Appellants.
November 27, 2024	Notice Designating Record on Appeal filed by Appellants.
November 27, 2024	Proof of Service filed by Appellants.
December 5, 2024	Clerk's Notice of Filing of Notice of Appeal.
December 27, 2024	Substitution of Attorney, Notice of Change of Assigned Counsel Laura E. Robbins substituted for Charles Tsai as Attorney for FTB.
January 15, 2025	Notice of Default on Appeal (A172054) (Appeal filed 11/27/24) sent to Appellants.
February 20, 2025	Fee to Cover Trial Court costs associated with Administering Trust Accounts for payment of Reporter's Transcript costs in Civil Appeals $50.00.
February 20, 2025	Reporter's Costs deposited by Appellant $80.00.
February 20, 2025	Notice to Reporter to prepare Transcript.
February 21, 2025	Clerk's Estimate of Cost of Appeal Record sent to Appellant. Estimated cost $4,382.00.
February 26, 2025	Costs of preparation on Appeal deposited by Appellant.
February 26, 2025	Plaintiffs' Notice of Payment of Clerk's Fees filed by Plaintiffs.
April 3, 2025	Appeal Record Certified to the Court of Appeal.
April 3, 2025	Certification Notice filed.

California First Appellate District

December 26, 2024	Notice of Appeal lodged/received, filed 11/27/2024 by Counsel for Plaintiffs from 9/25/2024 Judgment.
December 26, 2024	Notified Parties of local Rules and Procedures.
December 26, 2024	Default Notice sent – Appellants notified per Rule 8.100(c).
December 26, 2024	Appellants' Notice Designating Record on Appeal filed in Trial Court on 11/27/2024.
December 27, 2024	Substitution of Attorneys filed for Laura Robbins for FTB.
December 27, 2024	Certificate of Interested Entities or Persons filed by FTB.
January 2, 2025	Filing Fee paid by Karen Gonzalez.
January 8, 2025	Returned document for Non-Conformance. Civil Case Information Statement missing Judgment or Order. Please read "Note to Appellant" on cover of form and follow the instructions.
January 9, 2025	Civil Case Information Statement filed by Appellants.
January 24, 2025	Default Regarding 8.130(b) Reporters fees not deposited.
February 25, 2025	Notice to Reporter to prepare Transcript.
April 3, 2025	Clerk's Transcript Vol. 1-10 filed.
April 3, 2025	Electronic Reporter's Transcript Vol. 1 filed.
Electronic Reporter's Transcript Vol. 1 filed.	Record on Appeal filed.
April 7, 2025	Stipulation of Extension of Time filed to Appellants' Opening Brief. Due on 7/14/2025.

Recently closed cases

Alan J. Kaufman and Sue E. Kaufman v. Franchise Tax Board

Filed: December 11, 2020
Court: San Francisco County Superior Court, Case № CGC-20-588412
Court: First Appellate District, Case № A163132
Taxpayer’s Counsel: Amy L. Silverstein
FTB’s Counsel: Daniel Robertson
Contact: Renel Sapiandante
Years: 2002, 2003, 2004
Amount in Controversy: $250,000

Issues:

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

Status:

San Francisco County Superior Court
Date	Status
December 11, 2020	Complaint filed by Plaintiffs, no Summons issued. Case Management conference scheduled for May 12, 2021, Proof of Service due on February 9, 2021, Case Management Statement due on April 19, 2021.
December 11, 2020	Notice to Plaintiffs.
December 21, 2020	Summons issued to Plaintiffs.
December 30, 2020	Summons on Complaint Proof of Service filed by Plaintiffs.
February 10, 2021	Demurrer to Complaint, Proof of Service filed by FTB, hearing set for April 6, 2021.
February 10, 2021	Declaration of Daniel Robertson in Support of FTB’s Demurrer filed by FTB.
February 10, 2021	Memorandum of Points and Authorities in Support of Demurrer filed by FTB.
February 10, 2021	Court Reporting Services less than 1 hour filed by FTB.
March 10, 2021	Law and Motion 302, FTB’s Demurrer to Complaint is continued from Law and Motion April 6, 2021 to May 4, 2021 at 9:30 a.m. per the agreement of the parties.
April 21, 2021	Opposition to Demurrer filed by Plaintiffs.
April 21, 2021	Request for Judicial Notice in Support of Plaintiff’s Opposition to Demurrer filed by Plaintiff.
April 23, 2021	Case Management Conference of May 12, 2021 continued to June 23, 2021 at 10:30 a.m.
April 27, 2021	Reply in Support of Demurrer filed by FTB.
May 4, 2021	Case Management Statement filed by Plaintiffs.
May 4, 2021	Mini Minutes for May 4, 2021 at 9:30 a.m. filed.
May 4, 2021	Minutes for May 4, 2021 at 9:30 a.m. filed.
May 4, 2021	Order Sustaining Demurrer filed.
May 4, 2021	Law and Motion 302, Defendant’s Demurrer to Complaint. Argument is held. At the conclusion of argument, the Court denies Ms. Silverstein’s Request to Amend the Complaint and adopts the tentative ruling as follows: Defendant’s Demurrer is sustained without leave to amend. Order signed.
June 2, 2021	The Court Ordered the Following Judgment entered: It is Adjudged That Plaintiffs Take Nothing From Defendant.
June 4, 2021	Case Management Conference of June 23, 2021 continued to August 25, 2021 at 10:30 a.m. for Defendant to File Judgment Following Order regarding Demurrer. Notice sent by Court.
June 15, 2021	Memorandum of Costs and Disbursements, $809.50 total costs, Mature Date July 6, 2021 filed by Defendant.
July 7, 2021	Notice of Appeal filed by Appellants.
July 16, 2021	Notice Designating Record on Appeal filed by Appellants.
July 22, 2021	Clerk’s Notice of Filing of Notice of Appeal.
August 6, 2021	Case Management Conference of August 25, 2021 is off Calendar. Judgment on File, Notice sent by Court.
December 6, 2021	Clerk’s Estimate of Cost of Appeal Record sent to Appellant, estimated cost $384.00 ($484.00 less $100.00).
December 14, 2021	Costs of Preparation on Appeal Deposited by Appellant.
January 11, 2022	Appeal Record Certified to the Court of Appeal – Attached to Designation (Appeal filed July 7, 2021, A163132 Div 5).
January 11, 2022	Certification Notice filed.
April 6, 2023	Remittitur Affirmed A163132 Division 5.
April 27, 2023	Memorandum of Costs and Disbursements $435.00 total costs, mature date May 17, 2023, filed by FTB.

Court of Appeal First Appellate District
Date	Status
January 11, 2022	Transmittal Sheet from San Francisco Superior Court received.
January 11, 2022	Clerk’s transcript filed.
January 11, 2022	Record on appeal filed.
February 18, 2022	Request for Judicial Notice files 1-3 filed for Appellants.
February 22, 2022	Opening Brief was returned for non-conformance, missing service on Supreme Court.
February 22, 2022	Appellants' Opening Brief filed.
March 8, 2022	The Court defers ruling on Appellants' February 18, 2022 Request for Judicial Notice until the Court's decision on the Merits because the Propriety of taking Judicial Notice usually requires an analysis of the substantive issues involved, the decision whether or not Judicial Notice will in fact be taken will normally be postponed and made at the time the cause is considered on the Merits.
March 18, 2022	Stipulation of Extension of Time filed. Respondent's brief is due on May 3, 2022.
April 28, 2022	Stipulation of Extension of Time filed. Respondent's brief is due on May 23, 2022.
May 20, 2022	Respondent's Brief and Objection to RJN did not have Proof of Service on Appellants' Counsel; Attorney General noticed via email.
May 20, 2022	Respondent's Objection to Request for Judicial Notice; from the Attorney General.
May 20, 2022	Defendant and Respondent: California FTB Attorney: Daniel William Robertson.
May 31, 2022	Appellants' Reply Brief is due on August 8, 2022.
July 29, 2022	Notice of Motion and Motion by FTB to Dismiss Action, Proof of Service filed by FTB. Hearing set for August 23, 2022 at 9:30 a.m. in Department 302.
July 29, 2022	Memorandum of Points and Authorities in Support of Motion by FTB to Dismiss Action filed by FTB.
July 29, 2022	Declaration of Cara M. Porter in Support of Motion by FTB to Dismiss Action filed by FTB.
August 1, 2022	Amended Notice of Hearing of Motion by FTB to Dismiss Action, Proof of Service filed by FTB. Hearing set for September 28, 2022 at 9:30 a.m. in Department 302.
August 8, 2022	Appellants’ Reply Brief filed.
August 8, 2022	Reply to Objection to Request for Judicial Notice filed by Appellants.
August 8, 2022	Case fully briefed.
August 15, 2022	Oral Argument Waiver Notice sent.
August 16, 2022	Request for Oral Argument filed by Appellants.
December 15, 2022	Calendar Notice sent electronically for January 26, 2023 at 9:00 a.m.
December 15, 2022	Email sent to Counsel regarding availability of hybrid Oral Argument and Notice of Intent to Appear in Person due.
December 19, 2022	Filed document entitled: Request for Oral Argument from Attorney Amy Silverstein for Appellant Indicating In-Person Appearance.
December 21, 2022	Filed document entitled: Request for Oral Argument from Attorney Daniel Robertson for Respondent Indicating In-Person Apperance.
January 5, 2023	Email sent to Parties regarding instructions on remote and/or in person Oral Argument.
January 6, 2023	Filed additional cites from attorney Amy Silverstein for Appellant.
January 10, 2023	Order filed by the Court: The court has set oral argument in this matter for January 26, 2023, at 9:00 a.m. Each side will have 10 minutes to present argument. (Cal. Rules of Court, rule 8.256(c); Ct. App., First. Dist., Local Rules of Ct., rule 13(c).) The court requests that each side focus on the following issue (Ct. App., First. Dist., Local Rules of Ct., rule 15(a)): Revenue and Taxation Code section 19104, subdivision (a)(3) references only abatements under Internal Revenue Code section 6404(e). If we were to find that Revenue and Taxation Code section 19104, subdivision (a)(3) also applies when the IRS suspends interest under Internal Revenue Code section 6404(g), would such a finding require us to rewrite Revenue and Taxation Code section 19104, subdivision (a)(3) under the guise of statutory construction.
January 26, 2023	Case argued and submitted.
January 30, 2023	Opinion filed (signed unpublished). The Judgment is affirmed. Respondent is awarded its costs on Appeal.
January 30, 2023	Request for Judicial Notice denied, see Opinion filed January 30, 2023.
April 4, 2023	Remittitur issued.
April 4, 2023	Case Complete.

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:

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.
Whether plaintiff is entitled to a Declaratory Judgment that TAM 2022-01 and Publication FTB 1050 are improper because they allegedly are underground regulations.
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.

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:

Whether the plaintiff substantiated that FTB’s disallowance of the NOL Utilization Deduction was incorrect.
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.

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

Filed: July 20, 2022
Court: Fresno County Superior Court, Case No. 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:

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.

Christine N. Grab v. Franchise Tax Board

Filed

01/29/20

Court

San Diego County Superior Court, Case № 37-2020-00005100-CL-BT-CTL

Taxpayer’s Counsel

Pro per

FTB’s Counsel

Anna Barsegyan

Contact

Mary Yee

Year

2011, 2013, 2014

Amount

Tax:: $15,133.57

Issues:

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

Status:

Date	Status
January 29, 2020	Complaint filed.
February 25, 2020	Plaintiff files FTB’s Notice of Acknowledgment of Receipt.
May 26, 2020	FTB files answer to Complaint.
June 15, 2020	Demurrer and Declaration – Other (of demurring or moving party) filed by Christine N. Grab.
June 23, 2020	Demurrer/Motion to Strike scheduled for October 30, 2020.
July 9, 2020	POS by mail (Notice of Amended Hearing on Demurrer) filed by Plaintiff.
October 19, 2020	Opposition – Other (to Demurrer to Answer) filed by FTB.
October 29, 2020	Tentative Ruling for Demurrer/Motion to Strike published.
October 30, 2020	Minutes finalized for Demurrer/Motion to Strike heard on October 30, 2020.
December 14, 2020	Discovery Hearing scheduled for May 28, 2021.
December 15, 2020	Motion – Other (for Order Compelling Further Response to Demand for Documents) filed by Christine N. Grab.
December 15, 2020	Statement – Other (Separate Statement Supporting Motion to Compel Further Responses to Demand for Documents) filed by Christine N. Grab.
December 15, 2020	Declaration – Other (of Christine N. Grab in Support of Motion for Order Compelling Further Response to Demand for Documents) filed by Christine N. Grab.
January 26, 2021	Proof of Service by Mail (re Discovery Motion) filed by Plaintiff.
March 3, 2021	Case Management Statement filed by FTB.
March 5, 2021	Case Management Statement filed by Plaintiff.
March 19, 2021	Pursuant to California Rules of Court 3.714, the Court, after having met and conferred with counsel, categorizes this case as one that will be disposed of within 18 months.
March 19, 2021	Trial Readiness Conference (Civil) scheduled for February 18, 2022 at 10:15 a.m.
March 19, 2021	Civil Jury Trial scheduled for March 4, 2022 at 8:30 a.m.
March 19, 2021	Minutes finalized for Civil Case Management Conference heard on March 19, 2021.
March 30, 2021	Notice of Hearing generated.
May 17, 2021	FTB’s Opposition to Plaintiff’s Motion for Order Compelling Further Response to Demand for Documents filed by FTB.
May 17, 2021	Declaration of Grace Lebleu in Support of FTB’s Opposition to Plaintiff’s Motion for Order Compelling Further Production of Documents filed by FTB.
May 17, 2021	Declaration of Anna Barsegyan in Support of FTB’s Opposition to Plaintiff’s Motion for Order Compelling Further Production of Documents filed by FTB.
May 21, 2021	Discovery Hearing scheduled for October 22, 2021 at 9:00 a.m.
May 24, 2021	Motion – Other (for Order Compelling Further Responses to Specially Prepared Interrogatories Set #001) filed by Plaintiff.
May 24, 2021	Separate Statement filed by Plaintiff.
May 24, 2021	Declaration – Other (of Christine N. Grab) filed by Plaintiff.
May 27, 2021	Tentative Ruling for Discovery Hearing published.
May 28, 2021	Minutes finalized for Discovery Hearing heard May 28, 2021.
June 30, 2021	Proof of Service by Mail (Motion) filed by Plaintiff.
August 30, 2021	Summary Judgment/Summary Adjudication (Civil) scheduled for March 25, 2022 at 9:00 a.m.
August 30, 2021	Motion Hearing (Civil) scheduled for March 25, 2022 at 9:00 a.m.
August 30, 2021	Ex Parte scheduled for September 16, 2021 at 8:30 a.m.
September 1, 2021	Declaration of Anna Barsegyan filed by FTB.
September 1, 2021	Declaration of Chelsea Hubbard filed by FTB.
September 1, 2021	Declaration of Grace Lebleu filed by FTB.
September 1, 2021	Declaration of Keith Swank filed by FTB.
September 1, 2021	Declaration of Thi Luong filed by FTB.
September 10, 2021	Ex Parte Application – Other and Supporting Documents (Immediate Redaction of Social Security Numbers from Moving Papers that Defendant filed with the Court) filed by Plaintiff.
September 14, 2021	Proposed Order Granting FTB’s Ex Parte Application to Continue Trial Date and Pre-Trial Regarding Deadlines and for an Order Redacting Plaintiff’s Personal ID Info filed by FTB.
September 14, 2021	Ex Parte Application – Other and Supporting Documents filed by FTB.
September 16, 2021	Civil Jury Trial continued pursuant to Party’s Motion to July 3, 2022 at 8:30 a.m.
September 16, 2021	Trial Readiness Conference (Civil) continued pursuant to Party’s Motion to May 20, 2022 at 10:15 a.m.
September 16, 2021	Minutes finalized for Ex Parte heard on September 16, 2021 at 8:30 a.m.
September 16, 2021	Appointment of Official Reporter Pro Tempore filed by the Court.
October 8, 2021	FTB’s Opposition to Motion to Compel Further Responses to Specially Prepared Interrogatories Set One and its Request for Sanctions Against Plaintiff filed by FTB.
October 8, 2021	FTB’s Opposition to Plaintiff’s Separate Statement Supporting Motion to Compel Further Responses to Specially Prepared Interrogatories Set One filed by FTB.
October 8, 2021	Declaration of Anna Barsegyan in Support of FTB’s Opposition to Motion to Compel Further Responses to Specially Prepared Interrogatories Set One and its Request for Sanctions Against Plaintiff filed by FTB.
October 14, 2021	Reply to Opposition of Noticed Motion and Supporting Declarations filed by Plaintiff.
October 19, 2021	Proof of Service by Mail filed by Plaintiff.
October 21, 2021	Tentative Ruling for Discovery Hearing published.
October 22, 2021	Minutes finalized for Discovery Hearing heard on October 22, 2021 at 9:00 a.m.
October 22, 2021	Appointment of Official Reporter Pro Tempore (Michelle Cooper #13572) filed by The Superior Court of San Diego.
January 4, 2022	Motion for Summary Judgment and/or Adjudication filed by FTB.
January 4, 2022	Separate Statement filed by FTB.
January 4, 2022	Request for Judicial Notice filed by FTB.
January 4, 2022	Declaration of Grace Lebleu filed by FTB.
January 4, 2022	Declaration of Anna Barsegyan filed by FTB.
January 4, 2022	Declaration – Evidence in Support of Defendant FTB’s Motion for Summary Judgment or in The Alternative for Summary Adjudication.
January 6, 2022	Settlement Conference (Civil) scheduled for February 15, 2022 at 1:30 p.m.
February 10, 2022	Settlement Conference (Civil) scheduled for February 15, 2022 at 1:30 p.m. at Central in 604 Lorna Alksne was vacated.
February 14, 2022	Ex Parte scheduled for February 22, 2022 at 8:30 a.m. at Central in C-67 Eddie C. Sturgeon.
February 17, 2022	Ex Parte Application – Other and Supporting Documents (Extension of the Hearing Date for the Motion for Summary Judgment and Extension for the Trial Date to 30 Days After the Hearing for the Motion for Summary Judgment) filed by Plaintiff.
February 18, 2022	Ex Parte scheduled for February 22, 2022 at 8:30 a.m. at Central in C-67 Eddie C. Sturgeon was vacated.
March 8, 2022	Opposition to Noticed Motion and Supporting Declarations (Plaintiff's Memorandum of Points and Authorities in Opposition to Defendant's Motion for Sanctions) filed by Plaintiff.
March 11, 2022	Opposition to Noticed Motion and Supporting Declarations (Plaintiff's Memorandum in Opposition to Defendant's Motion for Summary Judgment in Their Favor and in Support of Plaintiff's Motion for Summary Judgment in Favor of Plaintiff) filed by Plaintiff.
March 11, 2022	Opposition to Noticed Motion and Supporting Declarations (Plaintiff's Opposition to Defendant's Statement of Undisputed Facts) filed by Plaintiff.
March 18, 2022	FTB's Reply in Support of its Motion for Sanctions Pursuant to Code of Civ. Proc. Section 128.5 filed by FTB.
March 18, 2022	Supplemental Declaration of Anna Barsegyan in Support of Motion for Sanctions Pursuant to Code of Civ. Proc. Section 128.5 filed by FTB.
March 18, 2022	Supplemental Declaration of Grace LeBleu in Support of Motion for Sanctions Pursuant to Code of Civ. Proc. Section 128.5 filed by FTB.
March 18, 2022	FTB's Reply in Support of its MSJ or in the Alternative for Summary Adjudication to Plaintiff's Complaint filed by FTB.
March 18, 2022	FTB's Objections to Plaintiff's Evidence Submitted in Opposition to MSJ or in the Alternative for Summary Adjudication; Order thereon filed by FTB.
March 18, 2022	FTB's Response to Plaintiff's Separate Statement of Undisputed Material Facts filed by FTB.
March 24, 2022	Tentative Ruling for Summary Judgment/Summary Adjudication published.
March 25, 2022	Judgment was recorded as follows: Judgment recorded for FTB; Franchise Tax Board and against Christine N. Grab for $0, punitive damages: $0, attorney fees: $0, interest: $0, prejudgment costs: $0, other costs: $0, amount payable to court: $0, for a grand total of $0.
March 25, 2022	Judgment rendered, Attorney Barsegyan directed to prepare the Judgment.
March 25, 2022	The Court finds judgment on the Complaint Demanding More than $10,000 but less than $25,000 for FTB, Franchise Tax Board and against Christine N. Grab in the amount of: $0 principal, $0 punitive damages, $0 attorney fees, $0 interest, $0 prejudgment costs and $0 other costs.
March 25, 2022	Minutes finalized for Multiple Events heard on March 25, 2022 at 9:00 a.m.
March 25, 2022	Civil Jury Trial scheduled for June 3, 2022 at 8:30 a.m. was vacated.
March 25, 2022	Trial Readiness Conference scheduled for May 20, 2022 at 10:15 a.m. was vacated.
March 25, 2022	Appointment of Official Reporter Pro Tempore (Darla Kmety, #12956) filed by The Superior Court of San Diego.
March 29, 2022	Proposed Order granting FTB's MSJ or in the Alternate Summary Adjudication submitted by FTB received but not filed on March 29, 2022.
March 29, 2022	Proposed Order granting FTB's Motion for Sanctions
April 5, 2022	Judgment was entered as follows: Judgment entered for FTB and against Plaintiff for $ 0.00, punitive damages: $ 0.00, attorney fees: $ 0.00, interest: $ 0.00, prejudgment costs: $ 0.00, other costs: $ 0.00, amount payable to court: $ .00, for a grand total of $ 0.00.
April 5, 2022	Judgment filed by FTB.
May 11, 2022	Order After Hearing (Granting FTB's Motion for Sanctions Pursuant to Code of Civil Procedure Section 128.5) filed by FTB.
May 11, 2022	Order After Hearing (Granting FTB's Motion for Summary Judgment or in the Alternative Summary Adjudication) filed by FTB.
May 11, 2022	Clerk's Certificate of Service by Mail generated.
May 18, 2022	Notice of Entry of Judgment on Plaintiff's Complaint for Refund of Taxes filed by FTB.
May 18, 2022	Notice of Entry of Order Granting FTB's Motion for Sanctions Pursuant to Code Civ. Proc. Section 128.5 filed.
May 18, 2022	Notice of Entry of Order Granting FTB's Motion for Summary Judgment on Plaintiff's Complaint for Refund filed.

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:

Whether the taxpayers entered into a transaction with no economic substance.
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.

Cynthia Betzler v. Franchise Tax Board

Filed: 07/18/19
Court: Los Angeles County Superior Court, Case № 19STCV21940
Taxpayer’s Counsel: Walter Channels
FTB’s Counsel: Doug Beteta
Contact: Ann H. Hodges
Year: 2005, 2006, 2007
Amount: $1,462,152.69

Issues:

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

Status:
Date	Status
July 18, 2019	Complaint filed.
October 10, 2019	FTB files demurrer.
October 23, 2019	Case management conference.
November 13, 2019	FTB files Notice of Plaintiff’s Non-Opposition to FTB’s Demurrer.
November 15, 2019	Plaintiff files opposition to FTB’s demurrer.
November 20, 2019	Hearing on FTB’s demurrer. FTB’s demurrer is sustained (in part without leave to amend, in part with leave to amend).
November 21, 2019	FTB files Notice of Ruling on FTB’s demurrer.
December 9, 2019	Plaintiff files 2nd amended complaint.
January 27, 2020	FTB files answer to 2nd amended complaint.
July 6, 2020	Minute Order (Court Order) filed by Clerk.
July 29, 2020	Minute Order (Court Order Re: Continuance of Trial and Final Status Conference) filed by Clerk.
September 1, 2020	Stipulation and Order to Continue Pretrial Dates Consistent With Continued Trial Date filed by FTB.
September 25, 2020	Motion to Compel (Robert Concolino’s Compliance With Subpoena for Business Records) filed by FTB.
September 25, 2020	Declaration of Van-Dzung Nguyen filed by FTB.
September 25, 2020	Separate Statement filed by FTB.
December 28, 2020	Motion for Summary Adjudication (by FTB to First Amended Complaint) filed by FTB.
December 28, 2020	Declaration of Van-Dzung Nguyen in Support of Defendant FTB’s Motion Summary Adjudication filed by FTB.
December 28, 2020	Separate Statement of Undisputed Material Facts in Support of Defendant FTB’s Motion for Summary Adjudication filed by FTB.
December 28, 2020	Affidavit (Evidence in Support of Defendant FTB’s Motion Summary Adjudication) filed by FTB.
January 26, 2021	Proof of Service by Mail filed by Plaintiff.
January 26, 2021	Declaration in Support of Attorney’s Motion to be Relieved as Counsel-Civil filed by Walter David Channels.
January 26, 2021	Proof of Service by Mail filed by Plaintiff.
January 26, 2021	Motion to be Relieved as Counsel filed by Walter David Channels.
February 2, 2021	Notice (Of Non-Opposition To Motion To Compel Robert Concolino’s Compliance With Subpoena For Business Records) Filed by FTB.
February 2, 2021	Declaration (Of Van-Dzung Nguyen In Support Of Defendant’s Motion To Compel Robert Concolino’s Compliance With Subpoena For Business Records) Filed by FTB.
February 2, 2021	Supplemental Declaration (Of Van-Dzung Nguyen In Support Of Defendant’s Motion To Compel Robert Concolino’s Compliance With Subpoena For Business Records) Filed by FTB.
February 5, 2021	Substitution of Attorney filed by Plaintiff.
February 9, 2021	Minute Order (Hearing on Motion to Compel Robert Concolino’s Compliance) Filed by Clerk.
February 17, 2021	Minute Order (Court Order) filed by Clerk.
February 17, 2021	Certificate of Mailing for (Court Order) of February 17, 2021 filed by Clerk.
February 24, 2021	Substitution of Attorney filed by Plaintiff.
February 25, 2021	Ex Parte Application (to Continue Motion for Summary Adjudication and Trial) filed by Plaintiff.
February 25, 2021	Proof of Service (not Summons and Complaint) filed by Plaintiff.
February 25, 2021	Declaration of Kenneth J. Sargoy filed by Plaintiff.
February 25, 2021	Notice of Lodging Stipulation of the Parties (Hearing March 1, 2021) filed by Plaintiff.
March 1, 2021	Minute Order (Hearing on Ex Parte Application to Continue Motion for Summary Adjudication and Trial Dates) filed by Clerk.
March 1, 2021	Notice of Ruling (After Ex Parte Application to Continue Motion for Summary Adjudication and Trial Dates) filed by Plaintiff.
March 10, 2021	Stipulation and Order (To Continue Hearing on Motion to Compel Compliance With Deposition Subpoena to Robert Concolino) filed by FTB.
May 13, 2021	Proof of Service (Not Summons and Complaint) filed by FTB.
May 13, 2021	Notice (Defendant’s Notice of Continuance of Hearing on Motion to Compel Robert Concolinos Compliance with Subpoena for Business Records) filed by FTB.
June 1, 2021	Minute Order (Court Order) filed by Clerk.
June 1, 2021	Certificate of Mailing for Court Order filed by Clerk.
June 1, 2021	Opposition (of Plaintiff to Motion for Summary Adjudication submitted by FTB to Second Amended Complaint) filed by Plaintiff.
June 1, 2021	Declaration of Ronald J. Channels in Support of Plaintiff’s Opposition to Motion for Summary Adjudication filed by Plaintiff.
June 1, 2021	Declaration of Phillip C. Conrad submitted in Support of Plaintiff’s Opposition to Motion for Summary Adjudication.
June 1, 2021	Declaration of Robert A. Concolino, Esq. in Support of Plaintiff’s Opposition to Motion for Summary Adjudication.
June 1, 2021	Proof of Service filed by Plaintiff.
June 1, 2021	Notice – Plaintiff’s Compendium of Non-California Authorities filed by Plaintiff.
June 1, 2021	Request of Plaintiff for Judicial Notice Submitted in Support of Opposition to Motion for Summary Adjudication submitted by FTB to Second Amended Complaint.
June 1, 2021	Opposition of Plaintiff to Defendant FTB’s Separate Statement of Undisputed Material Facts; and Plaintiff’s Statement of Undisputed, Disputed, and Additional Material Facts filed by Plaintiff.
June 1, 2021	Evidentiary Declaration of Kenneth J. Sargoy submitted in Support of Opposition to Motion for Summary Adjudication submitted by FTB to Second Amended Complaint filed by Plaintiff.
June 2, 2021	Notice of Erratum contained in Plaintiff’s Opposition to Motion for Summary Adjudication Submitted by Defendant to Second Amended Complaint filed by Plaintiff.
June 3, 2021	Opposition In Part to FTB’s Motion to Compel Robert Concolino’s Compliance with Subpoena for Business Records filed by Plaintiff.
June 3, 2021	Declaration of Kenneth J. Sargoy in Support of Opposition, In Part, to Motion to Compel Robert Concolino’s Compliance with Subpoena for Business Records filed by Plaintiff.
June 3, 2021	Request for Judicial Notice (Submitted by Plaintiff in Support of Opposition, In Part, to Motion to Compel Robert Concolino’s Compliance with Subpoena for Business Records) filed by Plaintiff.
June 24, 2021	Notice (Defendant’s Notice of Continuance of Hearing on Motion to Compel Robert Concolino’s Compliance with Subpoena for Business Records) filed by FTB.
June 24, 2021	Notice (Defendant’s Notice of Continuance of Hearing on Motion For Summary Adjudication by FTB to First Amended Complaint) filed by FTB.
July 27, 2021	Reply (of Defendant in Support of Motion to Compel Robert Concolino’s Compliance with Subpoena for Business Records) filed by FTB.
July 27, 2021	Supplemental Declaration of Van-Dzung Nguyen in Support of Defendant’s Motion to Compel Robert Concolino’s Compliance with Subpoena for Business Records filed by FTB.
July 27, 2021	Declaration (Regarding Proof of Service in Support of Defendant’s Motion to Compel Robert Concolino’s Compliance with Subpoena for Business Records) filed by FTB.
July 29, 2021	Reply (Memorandum of Points and Authorities by Defendant in Support of Motion for Summary Adjudication) filed by FTB.
July 29, 2021	Opposition (of Defendant to Plaintiff’s Request for Judicial Notice Submitted in Opposition to Defendant’s Motion Summary Adjudication) filed by FTB.
July 29, 2021	Objection (of Defendant to Plaintiff’s Evidence Submitted in Opposition to Defendant’s Motion for Summary Adjudication; Order Thereon) filed by FTB.
July 29, 2021	Response (To Plaintiff’s Separate Statement of Undisputed, Disputed, and Additional Material Facts) filed by FTB.
August 3, 2021	Minute Order (Hearing on Motion for Summary Adjudication by Defendant) filed by Clerk.
August 5, 2021	Notice of Ruling (On Defendant FTB’s Motion to Compel Robert Concolino’s Compliance with Subpoena for Business Records) filed by FTB.
August 5, 2021	Notice of Ruling (On Defendant FTB’s Motion for Summary Adjudication) filed by FTB.
December 7, 2021	Stipulation and Order to Continue Trial Date filed by FTB.
December 13, 2021	Notice of Order on Stipulation to Continue Trial Date filed by FTB.
July 11, 2022	Ex Parte Application (FTB's Ex Parte Application For An Order To Continue The Trial Date Based Upon A Stipulation By The Parties Due To The Resignation Of FTBs Counsel; Memorandum of Points And Authorities; Declaration of Van-Dzung Nguyen In Support) Filed by FTB.
July 14, 2022	Minute Order (Hearing on Ex Parte Application FTB's Ex Parte) filed by Clerk.
September 13, 2022	Declaration of Jan Raymond in Support of Plaintiff's Motion for Summary Judgment, filed by Plaintiff.
September 13, 2022	Proof of Service by Mail filed by Plaintiff.
September 13, 2022	Motion of Plaintiff for Summary Judgment filed by Plaintiff.
September 13, 2022	Declaration (of IRS Advisor Phillip C. Conrad, Submitted in Support of Plaintiff's Motion for Summary Judgment) filed by Plaintiff.
September 13, 2022	Evidentiary Declaration of Kenneth J. Sargoy Submitted In Support of Plaintiff's Motion For Summary Judgment filed by Plaintiff.
September 13, 2022	Compendium of Non-California Authorities filed by Plaintiff.
September 13, 2022	Declaration of Accountant Ronald J. Channels – Enrolled Agent, and Betzlers' Authorized Taxpayer Representative, In Support of Plaintiff's Motion for Summary Judgment filed by Plaintiff.
September 13, 2022	Memorandum of Points and Authorities (In Support of Plaintiff's Motion for Summary Judgment) filed by Plaintiff.
September 13, 2022	Separate Statement by Plaintiff of Undisputed Material Facts filed by Plaintiff.
September 13, 2022	Request for Judicial Notice by Plaintiff in Support of Motion for Summary Judgment filed by Plaintiff.
September 22, 2022	Ex Parte Application for Leave to Redact Certificate of Death filed by Plaintiff.
September 22, 2022	Declaration of Kenneth J. Sargoy in Support of Ex Parte Application For Leave to Redact Certificate of Death; Notice of The Attorney General of Ex Parte Application (Ex Parte Date: September 27, 2022) filed by Plaintiff.
September 22, 2022	Proof of Service (Not Summons and Complaint Re: Ex Parte Application) filed by Plaintiff.
September 22, 2022	Notice of Change of Handling Attorney filed by FTB.
September 27, 2022	Minute Order (Hearing on Ex Parte Application for Leave to Redact Certification) filed by Clerk.
September 29, 2022	Notice (of Withdrawal of Plaintiff’s Motion for Summary Judgment) filed by Plaintiff.
September 30, 2022	Motion for Summary Judgment filed by Plaintiff.
September 30, 2022	Memorandum of Points and Authorities filed by Plaintiff.
September 30, 2022	Declaration of KJ Sargoy filed by Plaintiff.
September 30, 2022	Request for Judicial Notice filed by Plaintiff.
September 30, 2022	Notice of Non-California Authorities filed by Plaintiff.
September 30, 2022	Declaration of Accountant/Enrolled Agent RJ Channels filed by Plaintiff.
September 30, 2022	Declaration of B. Raymond filed by Plaintiff.
September 30, 2022	Separate Statement filed by Plaintiff.
September 30, 2022	Proof of Service by Mail filed by Plaintiff.
September 30, 2022	Declaration of Cynthia Betzler filed by Plaintiff.
September 30, 2022	Declaration of IRS Advisor P. Conrad filed by Plaintiff.
February 7, 2023	Motion for Summary Judgment filed by FTB.
February 7, 2023	Declaration of Douglas Beteta in Support of Motion for Summary Judgment filed by FTB.
February 7, 2023	Compendium of Evidence by Defendant filed by FTB.
February 7, 2023	Declaration of Leslie Yorston in Support of Motion for Summary Judgment filed by FTB.
February 7, 2023	Separate Statement by Defendant filed by FTB.
February 9, 2023	Proof of Personal Service by Defendant filed by FTB.
March 27,2023	Notice Regarding Continuance of Hearing and Order filed by Clerk.
April 5, 2023	Memorandum of Points and Authorities in Opposition to Defendant's Motion for Summary Judgment filed by Plaintiff.
April 5, 2023	Opposition of Plaintiff to Defendant's Separate Statement and Additional Material Facts filed by Plaintiff.
April 5, 2023	Declaration of Non-California Authorities filed by Plaintiff.
April 5, 2023	Declaration of IRS Advisor Phillip Conrad ISO Opposition filed by Plaintiff.
April 5, 2023	Declaration of Kenneth J. Sargoy ISO Opposition filed by Plaintiff.
April 5, 2023	Request for Judicial Notice by Plaintiff ISO Opposition to MSJ filed by Plaintiff.
April 5, 2023	Proof of Service (not Summons and Complaint) filed by Plaintiff.
April 5, 2023	Declaration of Accountant Ronald Channels ISO Plaintiff's Opposition to MSJ filed by Plaintiff.
April 5, 2023	Opposition (Of Defendant to Plaintiff's MSJ) filed by FTB.
April 5, 2023	Compendium of Evidence by Defendant to Plaintiff's MSJ filed by FTB.
April 5, 2023	Declaration of Leslie Yorston ISO Defendant's Opposition to Plaintiff's MSJ filed by FTB.
April 5, 2023	Separate Statement (ISO Defendant's Opposition to Plaintiff's MSJ) filed by FTB.
April 5, 2023	Declaration (ISO Defendant's Opposition to Plaintiff's MSJ) filed by FTB.
April 13, 2023	Reply (Memorandum of Points and Authorities to FTB's Opposition to Plaintiff's Motion for Summary Judgment) filed by Plaintiff.
April 13, 2023	Plaintiff's Compendium of Non-California Authorities filed by Plaintiff.
April 13, 2023	Proof of Service (not Summons and Complaint) filed by Plaintiff.
April 13, 2023	Request for Judicial Notice by Plaintiff ISO Reply to FTB's Opposition to MSJ filed by Plaintiff.
April 13, 2023	Reply Separate Statement of Plaintiff in Opposition to Defendant's Separate Statement filed by Plaintiff.
April 13, 2023	Evidentiary Declaration of Kenneth J. Sargoy submitted ISO Reply to FTB's Opposition to MSJ filed by Plaintiff.
April 14, 2023	Reply of FTB in Support of Motion for Summary Judgment filed by FTB.
April 14, 2023	Objections by Defendant to Evidence Submitted by Plaintiff in Opposition to Motion for Summary Judgment filed by FTB.
April 14, 2023	Reply Separate Statement of Defendant ISO MSJ filed by FTB.
April 17, 2023	Opposition of Plaintiff to FTB's Evidence Objections filed by Plaintiff.
April 17, 2023	Objection to New Materials raised in Plaintiff's Reply in Support of her Motion for Summary Judgment filed by FTB.
April 19, 2023	Minute Order (Hearing on Motion for Summary Judgment) filed by Clerk.
April 19, 2023	Certificate of Mailing for Hearing on Motion for Summary Judgment filed by Clerk.
April 19, 2023	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore Jasmine Jamili filed by Plaintiff.
May 9, 2023	Notice of Ruling on Cross-Motions for Summary Judgment filed by FTB.
May 17, 2023	Notice of Case Reassignment and Order for Plaintiff to give Notice filed by Clerk.
May 26, 2023	Judgment filed by FTB.
May 26, 2023	Minute Order (Court Order Regarding Judgment of May 26, 2023) filed by Clerk.
May 26, 2023	Certificate of Mailing for Court Order Regarding Judgment of May 26, 2023 filed by Clerk.
May 26, 2023	Notice of Entry of Judgment/Dismissal/Other Order filed by Clerk.
June 2, 2023	Memorandum of Costs (Summary) filed by FTB.

Donald B. List v. Franchise Tax Board

Filed: 11/03/20
Court: Los Angeles County Superior Court, Case № 20SMCV01656
Court: Second Appellate District Case No. B320270
Taxpayer’s Counsel: Robert B. Rosenstein
FTB’s Counsel: Douglas Beteta
Contact: Scott DePeel
Year: 2009
Amount: $521,871.47

Issues:

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

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.

Edgar L. Guerrero, Adoracion S. Guerrero v. Franchise Tax Board

Filed: 12/13/22
Court: San Francisco County Superior Court, Case № CGC-22-603474
Taxpayer’s Counsel: Arthur V. Pearson
FTB’s Counsel: Lisa Chao
FTB’s Contact: Ann Hodges
Year: 2020
Amount: $42,537.24

Issues:

Whether FTB properly imposed a penalty pursuant to Revenue and Taxation Code section 19134?
If FTB properly imposed the penalty, whether plaintiffs have demonstrated reasonable cause to abate the penalty?

Status:
Date	Status
December 13, 2022	Other Non-Exempt Complaint filed by Plaintiffs. No Summons issued, Judicial Council Civil Case Cover Sheet not filed. Case Management Conference scheduled for May 17, 2023. Proof of Service due on February 14, 2023. Case Management Statement due on April 24, 2023.
December 13, 2022	Notice to Plaintiff.
December 15, 2022	Summons issued to Plaintiffs.
December 23, 2022	Civil Case Coversheet filed by Plaintiffs.
April 21, 2023	Summons on Complaint filed by Plaintiffs, served on February 8, 2023, mail and acknowledgment. Acknowledgment date, April 19, 2023 as to FTB.
April 21, 2023	Summons on Complaint, Proof of Service only filed by Plaintiffs.
April 24, 2023	Case Management Conference of May 17, 2023 continued to July 19, 2023 at 10:30 a.m. in Department 610, Notice sent by Court.
July 6, 2023	Case Management Conference of July 19, 2023 continued to September 6, 2023 at 10:30 a.m. in Department 610 to obtain an Answer(s) from or Enter Default(s) against Defendant(s). Notice sent by Court.
July 10, 2023	Dismissal of Entire Action of All Parties and All Causes of Action with Prejudice filed.
July 10, 2023	Proof of Service for Request for Dismissal filed by Plaintiffs.
August 14, 2023	Case Management Conference of September 6, 2023 is off Calendar. Dismissal on file, Notice sent by Court.

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:

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.

Gilbert P. Hyatt v. Franchise Tax Board

Filed: March 16, 2022
Court: Sacramento County Superior Court, Case No. 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:

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.

Janelle R. Polk. v. Franchise Tax Board

Filed: 11/03/20
Court: Los Angeles County Superior Court, Case № 20STLC09273
Court: Second Appellate District Case No. B323205
Taxpayer’s Counsel: Janelle R. Polk
FTB’s Counsel: Douglas Beteta
Contact: Mary Yee
Year: 2009
Amount: $4,466.37

Issues:

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 No. 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

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.

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.

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 ETrade Securities LLC and John Edward Bersin's Demurrer to the Complaint filed by ETrade 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' ETrade Securities LLC and John Edward Bersin's Demurrer to Plaintiffs' Complaint and Granting Defendants' ETrade 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.

Matthew Stibbe v. State of California

Filed: 08/18/22
Court: Los Angeles County Superior Court, Case № 22STLC05484
Taxpayer’s Counsel: Steven Rubin, Esq.
FTB’s Counsel: John Keith
Contact: Renel Sapiandante
Year: 2009, 2010
Amount: Approximately $20,648.00

Issues:

Whether defendant disregarded its audit regulations for the tax years 2009 and 2010 as required under RTC section 21021.

Status:
Date	Status
August 18, 2022	Summons and Complaint issued and filed by Plaintiff.
August 18, 2022	Civil Case Cover Sheet filed by Plaintiff.
August 18, 2022	Complaint filed by Plaintiff.
August 18, 2022	Notice of Case Assignment – Limited Civil Case filed by Clerk.
August 18, 2022	Case assigned to Hon. Mark E. Windham in Department 26 – Spring Street Courthouse.
August 18, 2022	Notice of Availability of Limited Civil Jurisdiction Web Portal for Interpreter Requests filed by Clerk.
August 18, 2022	General Order Regarding Limited Jurisdiction Civil Procedure: Notice of Web Portal Availability for Interpreter Requests filed by Clerk.
August 18, 2022	Third Amended Standing Order filed by Clerk.
August 18, 2022	Non-Jury Trial Scheduled for February 15, 2024 at 8:30 a.m. in Spring Street Courthouse in Department 26.
August 18, 2022	Order to Show Cause Regarding Failure to File Proof of Service scheduled for August 21, 2025 at 8:30 a.m. in Spring Street Courthouse in Department 26.
September 8, 2022	Proof of Personal Service filed by Plaintiff, service date August 25, 2022, service cost $115.75, service cost was not waived.
November 28, 2022	Amended Complaint (1st) filed by Plaintiff.
December 15, 2022	Stipulation for 30-Day Extension of Time to Respond to Complaint and Proposed Order filed by State of California.
January 3, 2023	Minute Order (Court Order Regarding Reclassification to Unlimited Jurisdiction) filed by Clerk.
January 3, 2023	Certificate of Mailing for Court Order Regarding Reclassification to Unlimited Jurisdiction filed by Clerk.
January 6, 2023	Notice of Reclassification filed by Clerk.
January 6, 2023	Notice of Case Reassignment/Vacate Hearings filed by Clerk.
January 9, 2023	Notice of Case Management Conference filed by Clerk.
January 9, 2023	Order to Show Cause Failure to File Proof of Service filed by Clerk.
January 9, 2023	Proof of Service by Mail filed by Plaintiff.
January 17, 2023	Declaration of Demurring Party in Support of Automatic Extension filed by State of California.
February 2, 2023	Notice of Case Reassignment and Order for Plaintiff to Give Notice filed by Clerk.
February 22, 2023	Proof of Service by Mail filed by Plaintiff.
March 1, 2023	Stipulation and Order for Filing of Second Amended Complaint, Proposed Order, filed by Plaintiff.
March 6, 2023	Second Amended Complaint filed by Plaintiff.
March 29, 2023	Demurrer – With Motion to Strike (CCP 430.10) (Res ID: 9085) filed by FTB.
March 29, 2023	Memorandum of Points and Authorities filed by FTB.
March 29, 2023	Motion to Strike (not initial Pleading) filed by FTB.
March 30, 2023	Case Management Statement filed by FTB.
April 5, 2023	Case Management Statement filed by Plaintiff.
April 19, 2023	Minute Order (Case Management Conference; Order to Show Cause) filed by Clerk.
April 25, 2023	Opposition (Plaintiff's Opposition to Demurrer of Defendant FTB to Plaintiff's SAC) filed by Plaintiff.
April 25, 2023	Opposition (to Defendant FTB's Motion to Strike Portions of Plaintiff's SAC) filed by Plaintiff.
April 25, 2023	Opposition (to Demurrer of Defendant FTB to Plaintiff's SAC) filed by Plaintiff.
May 2, 2023	Case Management Statement filed by FTB.
May 3, 2023	Reply in Support of FTB's Demurrer to Plaintiff's Second Amended Complaint filed by FTB.
May 3, 2023	Request for Judicial Notice filed by FTB.
May 3, 2023	Reply in Support of FTB's Motion to Strike Portions of Plaintiff's Second Amended Complaint filed by FTB.
May 15, 2023	Minute Order (Hearing on Demurrer – with Motion to Strike) filed by Clerk.
May 23, 2023	Amended Complaint (3rd) filed by Plaintiff.
June 20, 2023	Stipulation and Order Regarding (1) Hearing Date and Briefing Schedule on Demurrer to Third Amended Complaint; and (2) Continuance of Case Management Conference filed by FTB.
June 21, 2023	Demurrer – Without Motion to Strike filed by FTB.
June 21, 2023	Memorandum of Points and Authorities filed by FTB.
July 24, 2023	Opposition to FTB's Demurrer to Plaintiff's Third Amended Complaint filed by Plaintiff.
August 28, 2023	Reply (in Support of FTB's Demurrer to Plaintiff's Third Amended Complaint) filed by FTB.
August 28, 2023	Request for Judicial Notice filed by State of California.
August 28, 2023	Updated – Reply in Support of FTB's Demurrer to Plaintiff's Third Amended Complaint: Name Extension changed from in Support of FTB's Demurrer to Plaintiff's Third Amended Compliant to in Support of FTB's Demurrer to Plaintiff's Third Amended Compliant; as to Parties.
August 28, 2023	Updated – Request for Judicial Notice: Name Extension as to Parties.
September 18, 2023	Order to Show Cause Regarding Failure to File Proof of Service scheduled for September 18, 2023 at 8:30 a.m. in Department 40 – Held – Continued.
September 18, 2023	Case Management Conference scheduled for September 18, 2023 at 8:30 a.m. in Department 40 – Held – Continued.
September 18, 2023	Hearing on Demurrer – Without Motion to Strike scheduled for September 18, 2023 at 8:30 a.m. in Department 40 – Held – Motion Granted.
September 18, 2023	Minute Order (Hearing on Demurrer – Without Motion to Strike; Case Management Conference) filed by Clerk.
September 18, 2023	Certificate of Mailing for (Hearing on Demurrer – Without Motion to Strike; Case Management Conference).
September 18, 2023	Order to Show Cause Regarding Entry of Judgment scheduled for December 18, 2023 at 8:30 a.m. in Department 40.
September 18, 2023	Updated – Demurrer – Without Motion to Strike filed by FTB and the State of California – Sustained Without Leave to Amend.
September 19, 2023	Notice of Entry of Order Sustaining Without Leave to Amend FTB's Demurrer to Plaintiff's Third Amended Complaint filed by the State of California.
October 2, 2023	Order (Proposed Judgment) filed by State of California – Granted.
October 3, 2023	Notice of Entry of Judgment/Dismissal/Other Order filed by Clerk.
October 3, 2023	Notice of Entry of Judgment filed by State of California.

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:

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.

My Residence, LLC v. Franchise Tax Board

Filed: 05/24/21
Court: Los Angeles County Superior Court, Case № 21STCV19557
Taxpayer’s Counsel: Stephen A. Digiuseppe
FTB’s Counsel: Mary Yee
Contact: Donny Le
Year: 2012-2016
Amount: $6,073.49

Issues:

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

Status:
Date	Status
May 24, 2021	Complaint filed by Plaintiff.
May 24, 2021	Summons (on Complaint) filed by Plaintiff.
May 24, 2021	Civil Case Cover Sheet filed by Plaintiff.
May 24, 2021	Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
June 14, 2021	Notice of Case Management Conference filed by Clerk. Case Management Conference is scheduled for Sepmteber 20. 2021 at 8:30 a.m.
June 28, 2021	Proof of Personal Service filed by Plaintiff.
July 19, 2021	Answer filed by FTB.
August 10, 2021	Minute Order (Court Order Re Stipulation Re Settlement, Order Approving Stipulation) filed by Clerk.
August 10, 2021	Certificate of Mailing for (Court Order Re Stipulation Re Settlement, Order Approving Stipulation) filed by Clerk.
August 10, 2021	Stipulation and Order (Re Settlement; Order Approving Stipulation) filed by Plaintiff and FTB.
September 7, 2021	Notice of Minute Order and Order Approving Stipulation and Dismissing Complaint with Prejudice filed by FTB.

One Technologies, LLC v. Franchise Tax Board

Filed: 06/11/21
Court: Los Angeles County Superior Court, Case № 21STCV21844
Court: Court of Appeal Second Appellate District, Case No. B318787
Taxpayer’s Counsel: Mardiros H. Dakessian
FTB’s Counsel: Anna Barsegyan
Contact: Ann Hodges
Year: 2017
Amount: $32,393.34

Issues:

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

Status:
Date	Status
June 11, 2021	Complaint filed by Plaintiff.
June 11, 2021	Summons (on Complaint) filed by Plaintiff.
June 11, 2021	Civil Case Cover Sheet filed by Plaintiff.
June 11, 2021	Notice of Case Assignment – Unlimited Civil Case filed by Clerk.
June 15, 2021	Notice of Case Management Conference filed by Clerk. Case Management Conference is scheduled for September 13, 2021 at 2:00 p.m.
June 21, 2021	Proof of Personal Service filed by Plaintiff.
July 19, 2021	Demurrer – Without Motion to Strike filed by FTB
July 19, 2021	Declaration (Of Demurring or Moving Party Regarding Meet and Confer) filed by FTB
July 27, 2021	Application to be Admitted Pro Hac Vice filed by Plaintiff
August 18, 2021	Minute Order (Hearing on Motion to be Admitted Pro Hac Vice) filed by Clerk
August 18, 2021	Order Re Application for Admission Pro Hac Vice
August 24, 2021	Notice of Ruling filed by Plaintiff
August 27, 2021	Case Management Statement filed by Plaintiff
August 30, 2021	Case Management Statement filed by FTB
August 31, 2021	Minute Order (Non-Appearance Case Review) filed by Clerk
August 31, 2021	Certificate of Mailing for (Non-Appearance Case Review of 8/31/2021) filed by Clerk
September 13, 2021	Minute Order (Case Management Conference) filed by Clerk
October 20, 2021	Case Management Statement filed by Plaintiff
October 27, 2021	Opposition (to FTB’s Demurrer to Complaint) filed by Plaintiff
October 27, 2021	Request for Judicial Notice filed by Plaintiff
November 3, 2021	FTB’s Reply in Support of Its Demurrer to Plaintiff’s Complaint filed by FTB
November 10, 2021	Minute Order (Hearing on Defendant’s Demurrer – Without Motion to Strike) filed by Clerk
November 10, 2021	Certificate of Mailing for (Hearing on Defendant’s Demurrer – Without Motion to Strike) of November 10, 2021, filed by Clerk
November 10, 2021	Order to Deposit (Re FTB’s Demurrer to Plaintiff’s Complaint for Refund of Taxes) filed by Clerk
November 10, 2021	Order Appointing Court Approved Reporter as Official Reporter Pro Tempore filed by FTB
November 10, 2021	Notice of Ruling filed by FTB
February 3, 2022	Judgment filed by FTB.
February 7, 2022	Certificate of Mailing filed by Clerk.
February 8, 2022	Notice (of Entry of Judgment on Plaintiff’s Complaint for Refund of Taxes) filed by FTB.
February 9, 2022	Appeal – Notice of Appeal/Cross Appeal filed by Plaintiff.
February 17, 2022	Appeal – NTC Designating Record of Appeal APP-003/010/103 filed by Plaintiff.
February 28, 2022	Appeal – Notice of Filing of Notice of Appeal filed by Clerk.
May 2, 2022	Appeal – Notice Appellate Proceedings Not Reported/Recorded, filed by Clerk.
July 22, 2022	Appeal Document (B318787, NA2/9/22; DCA ORDER) Filed by Clerk.
July 27, 2022	Appeal – Notice Designating Record of Appeal APP-003/010/103 (Amended) Filed by Appellant.
August 18, 2022	Minute Order (Hearing - Other re: payment of annual fees) Filed by Clerk.
September 22, 2022	Appeal – Notice Court Reporter to Prepare Appeal Transcript, filed by Clerk.
December 2, 2022	Appeal Record Delivered, filed by Clerk.
December 28, 2023	Appeal Remittitur Affirmed (NOA 2/9/2022 B318787).

Court of Appeal Fourth Appellate District
March 3, 2022	Appeal filed on February 9, 2022 by Appellant.
March 25, 2022	The civil case information statement for the above-entitled appeal was received and filed on March 8, 2022. However, it is insufficient, as you did not attach a written, signed order or judgment of dismissal. (Code Civ. Proc. § 581d.) Ordinarily, no appeal lies from an order sustaining a demurrer without leave to amend; it lies instead in the signed order or judgment of dismissal entered after the order sustaining the demurrer.
April 5, 2022	Appellant’s response to the Court's Notice sent March 25, 2022.
April 14, 2022	Notice per Rule 8.124 – with Reporter's Transcript filed.
April 25, 2022	The court has read and considered appellant One Technologies, LLC's response to the clerk's notice sent on March 25, 2022. The March 25, 2022 notice is discharged. The final determination of the appeal ability of the appealed judgment is deferred to the panel in the division that will hear the appeal.
May 13, 2022	Appellant's Motion for Leave to File an Amended Designation of Record filed.
July 22, 2022	Appellant's Motion for Leave to File an Amended Designation of Record filed on May 13, 2022 is granted. Appellant shall file Amended Designation of Record within 7 days.
September 15, 2022	Amended Designation dated July 27, 2022 filed.
December 2, 2022	Reporter's Transcript filed.
December 21, 2022	Stipulation of Extension of Time to File Appellant's Appendix and Opening Brief filed. Appellant's Appendix and Operating Brief due on March 13, 2023.
February 24, 2023	Pro Hac Vice Application of Michael P. Penza for Appellant.
March 8, 2023	Pro Hac Vice Granted.
March 10, 2023	Appellant's Appendix and Opening Brief filed.
April 4, 2023	Stipulation of Extension of time filed to Respondent's Brief, due on June 9, 2023.
June 9, 2023	FTB's Brief was filed.
June 13, 2023	Stipulation of Extension of Time filed to extend deadline for Appellant's Reply Brief, due on August 28, 2023.
August 25, 2023	Appellant's Reply Brief filed.
August 25, 2023	Case fully briefed.
September 21, 2023	Calendar Notice sent – Tuesday October 17, 2023 at 9:00 a.m.
September 25, 2023	Request for Oral Argument filed by Appellant.
September 28, 2023	Request for Oral Argument filed by FTB.
October 17, 2023	Case argued and submitted.
October 23, 2023	Opinion filed, signed, and published. The Judgment is affirmed. Respondent is awarded its costs on Appeal.
December 28, 2023	Remittitur issued.
December 28, 2023	Case Complete.

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:

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)

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