Litigation roster
This roster is a list of selected litigation involving the Franchise Tax Board. It includes active cases and cases closed within the last 2 years. The roster is updated as needed.
Active cases
- Filed
- 5/15/2020
- Court
- Sacramento Superior Court, Case No. 34-2020-00278768
- Taxpayer’s Counsel
- James B. Betts, Betts & Rubin
- FTB’s Counsel
- Michael Sapoznikow
- Contact
- Scott DePeel
- Year
- 2007
- Amount
- $3,260,166.00
Issues:
- 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.
Date | Status |
---|---|
May 15, 2020 | Complaint filed. |
May 19, 2020 | Case Management Conference scheduled for December 3, 2020. |
June 24, 2020 | Amendment filed by Plaintiff. |
July 22, 2020 | Answer to Complaint filed by FTB. |
August 12, 2020 | Michael Sapoznikow added as Deputy Attorney General on July 21, 2020. |
September 9, 2020 | Minute Order re: Initial Case Management Conference filed. |
November 17, 2020 | Notice of Appearance filed by FTB |
- Filed
- 11/06/18
- Court
- San Francisco Superior Court Case № CGC-18-571122
- Taxpayer’s Counsel
- Edwin Antolin Antolin Agarwal LLP
- FTB’s Counsel
- Heather Hoesterey
- Contact
- Sonia Woodruff
- Year
- 2007
- Amount
- $115,519.00
Issues:
- 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.
Date | Status |
---|---|
November 6, 2018 | Plaintiffs filed a Summons and Complaint. |
November 6, 2018 | A Notice to Plaintiff was filed. The Notice set a Case Management Conference to April 10, 2019. |
December 12, 2018 | Defendant filed a Stipulation and (proposed) Order to Extend Time to Respond to the Complaint. The Parties stipulated that the deadline to file an Answer to the Complaint is extended to January 16, 2019. |
January 15, 2019 | Plaintiff's First Amended Complaint was filed. |
February 15, 2019 | FTB's Answer to Plaintiff's First Amended Complaint was filed. |
February 15, 2019 | A Notice of Related Case was filed. |
February 15, 2019 | FTB's Notice of Motion and Motion to Stay was filed along with pleadings in support thereof. |
February 15, 2019 | Notice of Motion and Motion to Stay proceedings was filed along with pleadings in support thereof. The hearing is scheduled for April 9, 2019. |
February 15, 2019 | Also on February 15, 2019 FTB filed a Request for Judicial Notice in support of Motion to Stay with pleadings in support thereof. |
March 25, 2019 | Plaintiffs' Opposition to Defendant's Motion to Stay was filed. |
April 2, 2019 | The Reply Memorandum of Points and Authorities in support of FTB's Motion to Stay was filed. |
April 9, 2019 | The Court granted FTB's Motion to Stay pending the issuance of a decision by the Court of Appeal in the pending appeal in the case of Paula Trust v. FTB. |
May 6, 2019 | The Case Management Conference scheduled to occur on May 22, 2019, is continued to November 20, 2019. |
May 22, 2019 | A Notice of Entry of Order granting FTB's Motion to Stay was filed. |
November 20, 2019 | The Case Management Conference scheduled to occur on November 20, 2019 is continued to May 20, 2020. |
April 20, 2020 | Parties file joint Case Management Statement. |
April 28, 2020 | Case Management Conference of May 20, 2020 continued to October 21, 2020. |
October 2, 2020 | Case Management Statement filed by Plaintiff Alan Steuer in his capacity as Co-Trustee of the Syufy Trust Smiley, Stafford in his capacity as Co-Trustee of the Syufy Trust also filed by FTB. |
October 13, 2020 | Case Management Conference of October 21, 2020 continued to February 24, 2021 for Status of Stay Notice sent by Court. |
December 15, 2020 | Notice of Reassignment of Counsel and Change of Address filed by FTB |
- Filed
- 04/25/07
- Courts
- San Francisco Superior Court Case № CGC-07-462728
- FTB LLC Tax Refund Cases Judicial Council Coordination Proceeding № 4742
- Taxpayer’s Counsel
- Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
- FTB’s Counsel
- Lucy Wang
- Contact
- William C. Hilson, Jr.
- Year
- 2000 – 2004
- Amount
-
- Tax
- $56,537.00
Issues:
- 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.
Date | Status |
---|---|
June 26, 2012 | FTB caused a Notice of Related Case to be filed in this action and also with the Fresno County Superior Court and Judicial Council advising that this case was substantially similar to CA-Centerside LLC v. Franchise Tax Board and proposing that the two cases be coordinated. |
January 29, 2013 | A Hearing on the Motion to Coordinate the two cases was held, and the matter was taken under submission. |
January 30, 2013 | The Petition to Coordinate was granted. Please refer to the status summary for FTB LLC Tax Refund Cases Judicial Council Coordination Proceeding № 4742. |
- Filed
- 02/04/10
- Courts
- Fresno Superior Court Case № 10CECG00434
- FTB LLC Tax Refund Cases Judicial Council Coordination Proceeding № 4742
- Taxpayer's Counsel
- Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
- FTB’s Counsel
- Lucy Wang
- Contact
- William C. Hilson, Jr.
- Year
- 2000 – 2005
- Amount
-
- Tax:
- $65,201.00
Issues:
- 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. |
- 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. |
- Filed
- 07/18/19
- Court
- Los Angeles County Superior Court, Case № 19STCV21940
- Taxpayer’s Counsel
- Walter Channels
- FTB’s Counsel
- Van-Dzung Nguyen
- Contact
- Ann H. Hodges
- Year
- 2005, 2006, 2007
- Amount
- $1,462,152.69
Issues:
- Whether the taxpayer was required to pay penalties and interest that accrued while FTB was holding the taxpayer's extension deposit?
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 Contined Trial Date filed by FTB. |
September 25, 2020 | Motion to Compel (Robert Concolinos Compliance With Subpoena for Business Records) filed by FTB. |
September 25, 2020 | Declaration of Van-Dzung Nguyen filed by FTB. |
September 25, 2020 | Separate Statement filed by FTB. |
December 28, 2020 | Motion for Summary Adjudication (by FTB to First Amended Complaint) filed by FTB |
December 28, 2020 | Declaration of Van-Dzung Nguyen in Support of Defendant FTB's Motion Summary Adjudication filed by FTB |
December 28, 2020 | Separate Statement of Undisputed Material Facts in Support of Defendant FTB's Motion for Summary Adjudication filed by FTB |
December 28, 2020 | Affidavit (Evidence in Support of Defendant FTB's Motion Summary Adjudication) filed by FTB |
December 28, 2020 | Declaration of Robert Morgan in Support of Defendant FTB's Motion Summary Adjudication filed by FTB |
- Filed
- 06/13/19
- Court
- San Diego County Superior Court, Case № 37-2019-00030244-CU-MC-NC
- Taxpayer’s Counsel
- David Swanson (pro per)
- FTB’s Counsel
- John Keith
- Contact
- Scott DePeel
- Year
- 1993, 1994, 1995
- Amount
- Unknown
Issues:
- Whether the FTB was constitutionally required to abide by the taxpayers' offer in compromise agreement with the IRS.
- Whether the taxpayers are entitled to a judgment reducing their California tax liability.
Date | Status |
---|---|
June 13, 2019 | Complaint filed. |
September 3, 2019 | Joint stipulated request to stay action filed by the parties. |
September 5, 2019 | Court issues order denying parties' request to stay action, but suspending the litigation pending FTB's decision regarding plaintiff's application to participate in FTB's Offer In Compromise program. |
November 26, 2019 | Parties each filed case management statements. |
December 6, 2019 | Case management conference rescheduled. |
January 10, 2020 | Case management conference. |
February 5, 2020 | Stipulation and Order for First Amended Complaint and Extension for Responsive Pleading. |
May 16, 2020 | Case Management Conference rescheduled to August 21, 2020. |
July 15, 2020 | Motion Hearing scheduled for September 4, 2020. |
July 17, 2020 | Motion to Appear Pro Hac Vice on September 4, 2020 filed by Plaintiffs. |
July 17, 2020 | Proposed Order for September 4, 2020 filed by Plaintiffs. |
August 6, 2020 | Case Management Statement filed by FTB. |
August 11, 2020 | Case Management Statement filed by Connie L. Swanson and David W. Swanson. |
August 11, 2020 | Proof of Service filed by Connie L. Swanson and David W. Swanson. |
August 21, 2020 | Civil Case Management Conference continued pursuant to party's Motion to October 9, 2020. |
August 21, 2020 | Minutes finalized for Civil Case Management Conference heard on August 21, 2020. |
September 3, 2020 | Tentative Ruling for Motion Hearing published. |
September 4, 2020 | Minutes finalized for Motion Hearing heard on September 4, 2020. |
September 24, 2020 | Case Management Statement filed by Connie Swanson; David W. Swanson. |
September 25, 2020 | Case Management Statement filed by California State Board of Equalization; FTB. |
October 9, 2020 | Pursuant to California Rules of Court 3.714, the Court, after having met and conferred with counsel, categorizes this case as one that will be disposed of within 18 months. |
October 9, 2020 | Civil Jury Trial scheduled for October 15, 2021. |
October 9, 2020 | Trial Readiness Conference scheduled for October 1, 2021. |
October 9, 2020 | Jury demanded by Plaintiff. |
October 9, 2020 | Minutes finalized for Civil Case Management Conference heard on October 9, 2020. |
October 9, 2020 | Notice of Hearing generated. |
December 2, 2020 | Amended Complaint filed by Plaintiff |
- Filed
- 02/14/17
- Court
- San Francisco Superior Court, Case № CGC-17-556629
- Taxpayer’s Counsel
- Edward O.C. Ord, ESQ., Cheng Zhang, ESQ., Ord & Norman
- FTB’s Counsel
- Lucy Wang
- Contact
- Renel Sapiandante
- Year
- 2009
- Amount
- $3,056,077.00
Issues
- Whether Plaintiffs properly reported the gain on the sale of real property.
- Whether the Notice of Proposed Assessment issued to Plaintiffs was valid.
- Whether Plaintiffs are entitled to a worthless stock loss.
- Whether Plaintiffs are entitled to a bad debt deduction.
- Whether Plaintiffs properly reported an abandonment loss related to certain shares of stock.
Date | Status |
---|---|
February 7, 2017 | The Summons and First Amended Complaint were filed by Plaintiffs. |
March 15, 2017 | FTB filed its Answer to the First Amended Complaint. |
June 13, 2017 | A Case Management Statement was filed by FTB. |
June 28, 2017 | Plaintiffs' Notice of Objection to the Trial Date was heard. The trial is now scheduled to commence on June 11, 2018. |
December 1, 2017 | Plaintiffs filed a Motion for Summary Judgment along with pleadings in support thereof. |
January 16, 2018 | The Plaintiffs requested a continuance of the hearing on their Motion for Summary Judgment scheduled for February 20, 2018. The Court granted Plaintiffs' request and the hearing on the Motion for Summary Judgment was scheduled to occur on May 16, 2018. |
January 30, 2018 | An Ex Parte Application to continue the trial date, along with documents in support thereof, was filed by FTB. The Court granted the continuance of the trial date. The new Trial date is set for November 13, 2018. |
April 16, 2018 | The parties jointly requested a continuance of the Hearing on the Motion for Summary Judgment. The Court granted the request and the Hearing on the Motion for Summary Judgment is scheduled to occur on June 27, 2018. |
June 14, 2018 | FTB filed its Opposition to Plaintiffs' Motion for Summary Judgment, along with pleadings in support thereof. |
June 22, 2018 | Plaintiffs' Reply to FTB's Opposition to Motion for Summary Judgment was filed, along with pleadings in support thereof. |
June 27, 2018 | The Court heard oral argument on Plaintiffs' Motion for Summary Judgment. After the hearing, the Court denied Plaintiffs' Motion for Summary Judgment. |
June 27, 2018 | Order Denying Plaintiffs' Motion for Summary Judgment was filed. |
July 13, 2018 | Plaintiffs filed an Ex Parte Application to Continue the Trial date of November 13, 2018, together with pleadings in support thereof. The Court denied the Plaintiff's Ex Parte Application. |
August 20, 2018 | A Joint Stipulation to Continue Trial Date was filed by the parties. |
August 24, 2018 | The stipulated Ex Parte Application to continue Trial date was granted. Trial is now scheduled to commence on July 8, 2019. |
February 20, 2019 | Plaintiffs filed a Motion to continue Jury Trial. Hearing on Plaintiffs' motion is scheduled to be heard on March 21, 2019. |
February 28, 2019 | Plaintiffs filed Exhibit One to Motion to Continue scheduling Order. |
March 8, 2019 | FTB's Opposition to Plaintiffs Motion to Continue Trial was filed. |
March 13, 2019 | Plaintiffs' Reply in Support of their Motion to Continue Trial was filed. |
March 21, 2019 | Argument occurred on Plaintiffs' Motion to Continue Trial Date. The Court granted Plaintiffs' Motion to Continue Trial Date. The trial date is continued to December 16, 2019. |
October 21, 2019 | Plaintiffs file Motion to Continue Trial Date of December 16, 2019. |
November 8, 2019 | Plaintiffs file Motion to Vacate Trial Date of December 16, 2019. |
November 12, 2019 | Plaintiffs file ex parte application for order shorterning time for plaintiffs to file Motion to Vacate Trial Date of December 16, 2019. |
December 10, 2019 | Order granting Plaintiffs' Motion to Vacate the Trial Date of December 16, 2019 and setting case management conference on June 10, 2020. |
May 18, 2020 | Parties file joint case management statement. |
May 27, 2020 | Case management on June 10, 2020 continued to December 9, 2020. |
November 25, 2020 | Case Management Conference on December 9, 2020 continued to March 10, 2021 for Status of Underlying Administrative Proceeding. Notice sent by Court |
- Filed
- 01/24/19
- Court
- San Diego County Superior Court, Case № 201900004562
- Taxpayer’s Counsel
- William A. Cohan
- FTB’s Counsel
- Tim Nadar
- Contact
- Renel Sapiandante
- Year
- 2015
- Amount
- $1,441,597.00
Issues:
- Whether the issuance of disaproportionate distributions to shareholders by an S corporation results in an involuntary termination of the corporation's "S" election so as to transmute the tax status of the corporation to that of a "C" corporation.
- Whether the Plaintiff is entitled to a refund of taxes paid measured by the difference between what he paid on his distributive share from an assumend "S" corporation and what he should have paid on a distribution from a "C" corporation.
Date | Status |
---|---|
January 24, 2019 | Summons and Complaint were filed. |
February 21, 2019 | FTB filed its General Denial. |
May 23, 2019 | Garden City filed a Notice of Motion and Motion to Intervene together with pleadings in support thereof. The Hearing on the Motion to Intervene of Nonparty Garden City Inc., is scheduled to occur on August 2, 2019. |
July 22, 2019 | Plaintiff filed his Opposition to the Motion to Intervene. |
July 26, 2019 | Garden City filed its Reply Brief in Support of its Motion to Intervene. |
August 2, 2019 | Garden City's motion to intervene as a defendant is granted. Case management conference continued to October 18, 2019. |
October 18, 2019 | Case management conference continued to December 20, 2019. |
November 21, 2019 | Case management statement filed by FTB. |
December 4, 2019 | Case management statement filed by Swallow. |
December 5, 2019 | Case management statement filed by Garden City, Inc. |
December 5, 2019 | Notice to Appear filed by Garden City, Inc. |
December 20, 2019 | Case management conference. |
May 16, 2020 | Civil jury trial rescheduled to June 11, 2021. |
May 16, 2020 | Trial readiness conference rescheduled to May 14, 2021. |
September 2, 2020 | Association of Attorney filed by Eric G. Swallow. |
September 9, 2020 | Ex Parte scheduled for September 16, 2020. |
September 15, 2020 | Ex Parte Application – Other and Supporting Documents Re: Informal Discovery Conference filed by Intervenor, Garden City, Inc. |
September 15, 2020 | Statement – Other (Informal Discovery Conference Statement) filed by Eric G. Swallow. |
September 16, 2020 | Status Conference scheduled for October 1, 2020. |
September 16, 2020 | Minutes finalized for Ex Parte heard on September 16, 2020. |
September 29, 2020 | Stipulation – Other – Fee Due (and Order Signed September 30, 2020) filed by Garden City, Inc., FTB and Eric G. Swallow. |
October 1, 2020 | Minutes finalized for Status Conference heard on October 1, 2020. |
October 5, 2020 | Notice – Other (Notice of Entry of Order) filed by Garden City, Inc. |
November 16, 2020 | Motion Hearing scheduled for February 19, 2021 |
November 16, 2020 | Motion – Other (Plaintiff Eric Swallow's Notice of Motion for a Court Order to Uphold Confidentiality Designations Pursuant to Stipulated Protective Order) filed by Eric G. Swallow |
- Filed
- 01/20/13
- Courts
- Court of Appeal First Appellate District, San Francisco County, Case № A140518
Superior Court, Case № CJC-12-004742 - Taxpayer's Counsel
- Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
- FTB’s Counsel
- Lucy Wang
- Contact
- William C. Hilson, Jr.
- Year
- Various
- Amount
- Various
Issues:
- 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 | Respondents 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 Appellant's June 18, 2018 notice citing new authorities. Respondent was permitted to serve supplemental Letter Brief. Respondent's Supplemental Letter Brief is due to be filed on July 6, 2018 and Appellant's supplemental Letter Brief is to be served within five calendar days of that date. |
July 6, 2018 | A Supplemental Brief was filed by FTB. |
July 11, 2018 | A Supplemental Brief was filed by Appellant. |
July 18, 2018 | The Court of Appeal First Appellate District Court issued its opinion, in which it reversed the trial court's judgment and remanded the case back to trial court. |
July 31, 2018 | Respondent filed a Petition for Rehearing. |
August 6, 2018 | The Court denied Respondent's Petition for Rehearing.. |
August 27, 2018 | Respondent filed a Petition for review with the California Supreme Court. |
September 18, 2018 | Appellants filed their Answer to Respondent's Petition for Review. |
September 24, 2018 | Respondent's Reply to Appellants' Answer to Petition for Review was filed. |
October 19, 2018 | The Court extended the time to grant or deny the Petition for Review to November 21, 2018. |
October 31, 2018 | The Defendant's Petition for Review by the California Supreme Court was denied. |
November 26, 2018 | Remittitur was issued by the Court of Appeal First Appellate District. |
November 28, 2018 | The Court of Appeal First Appellate District reversed the Remittitur. |
December 28, 2018 | The Case was reassigned. |
January 23, 2019 | The Notice of Case Management Conference was filed. The Case Management Conference was scheduled for March 1, 2019, and continued to March 12, 2019. |
March 12, 2019 | The Case Management Conference was held on March 12, 2019. The matter is set for further discussion to occur on July 2, 2019. |
March 14, 2019 | The Case Management Order No. 1 was filed. The Order set fourth applicable dates as follows; Plaintiffs' motion for Attorneys' Fees will be heard on July 2, 2019; Plaintiffs will file the Attorneys' Fees motion no later than April 25, 2019; Defendant's Opposition is due May 30, 2019 and Plaintiffs' Reply is due June 20, 2019. The Case Management Conference will follow the hearing on July 2, 2019. |
April 25, 2019 | Plaintiffs' Notice of Motion and Motion for an Interim Award of Reasonable Attorneys' Fees together with a Request for Judicial Notice and pleadings in support thereof, was filed. |
May 8, 2019 | Plaintiffs' Notice of Motion for Class Certification, together with pleadings in support thereof was filed. The Motion stated the matter was to be heard on June 3, 2019. However, the Motion was not timely served upon FTB. It is anticipated that the hearing on the Motion will be scheduled at the July 3, 2019, Case Management Conference. |
June 3, 2019 | The Hearing on the Motion for Class Certification scheduled to occur on June 3, 2019, was continued to August 7, 2019. |
June 3, 2019 | The Hearing on Plaintiffs' Motion for Attorneys' Fees scheduled to occur on July 2, 2019, was continued to August 7, 2019. |
June 27, 2019 | The Case Management Conference that was scheduled to occur on June 17, 2019 was continued to August 7, 2019. |
July 25, 2019 | Plaintiffs' Reply Brief in Support of Motion for Attorneys Fees was filed. |
August 7, 2019 | The case management conference and hearing on plaintiffs' motion for interim award of reasonable attorneys' fees were held. Both were continued to August 22, 2019. |
August 22, 2019 | Plaintiffs' motion for attorneys fees, followed by a case management conference, is rescheduled to September 12, 2019. |
September 10, 2019 | Joint case management statement filed. |
September 10, 2019 | Defendant FTB's opposition to plaintiffs' motion for class certification filed. |
September 17, 2019 | Plainitffs' reply in support of motion for class certification filed. |
September 18, 2019 | Court denies plaintiffs' motion for interim award of reasonable attorneys fees |
September 24, 2019 | Court grants plaintiffs' motion for class certification. |
December 11, 2019 | Order on Stipulation and Order to Reschedule Case Management Conference from December 11, 2019 to January 3, 2020. |
December 30, 2019 | Joint Case Management Statement filed. |
January 3, 2020 | Case management conference held. |
February 7, 2020 | Joint Case Management Statement filed. |
February 18, 2020 | Case management order No. 3 entered by court. |
February 20, 2020 | Court order re: California Rules of Court, Rule 3.766(c). |
July 7, 2020 | Order & Stipulation for change in briefing schedule for hearing date on Cross-Motions for Summary Judgment filed. |
July 10, 2020 | Notice of Motion and Cross-Motion for Summary Judgment filed by FTB, hearing set for September 17, 2020. |
July 10, 2020 | Memorandum of Points and Authorities in Support of Cross-Motion for Summary Judgment filed by FTB. |
July 10, 2020 | Separate Statement of Facts Undisputed Material Facts in Support of Cross-Motion for Summary Judgment filed by FTB. |
July 10, 2020 | Declaration of Amelia White in Support of FTB's Cross-Motion for Summary Judgment filed by FTB. |
July 10, 2020 | Declaration of Lucy Wang in Support of FTB's Cross-Motion for Summary Judgment filed by FTB. |
July 10, 2020 | Request for Judicial Notice in Support of Cross-Motion for Summary Judgment filed by FTB. |
July 10, 2020 | Certificate of Service filed by FTB. |
July 13, 2020 | Plaintiff's Notice of Motion and Motion for Summary Judgment or in the Alternative Summary Adjudication Proof of Service filed by Plaintiff. |
July 13, 2020 | Memorandum of Points and Authorities in Support of Plaintiff's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiff. |
July 13, 2020 | Request for Judicial Notice in Support of Plaintiff's Notice of Motion and Motion for Summary Judgment or in the Alternativce Summary Adjudication filed by Plaintiff. |
July 13, 2020 | Declaration of Amy L. Silverstein in Support of Plaintiff's Motion for Summary Judgment or in the Alternate Summary Adjudication filed by Plaintiff. |
July 13, 2020 | Separate Statement of Facts Undisputed Fact in Support of Plaintiff's Motion for Summary Judgment or in the Alternative Summary Adjudication filed by Plaintiff. |
July 27, 2020 | Stipulation/Joint Stipulation regarding CCP 583.330 filed by Bakersfield Mall LLC and CA-Centerside, II, LLC. |
August 7, 2020 | Defendant FTB's opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB. |
August 7, 2020 | FTB's Objections and Responses to Plaintiffs' Separate Statement of Undisputed Facts in Support of Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB. |
August 7, 2020 | Declaration of Amelia White in Support of FTB's Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB. |
August 7, 2020 | FTB's Request for Judicial Notice in Support of Opposition to Plaintiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication filed by FTB. |
August 7, 2020 | Declaration of Service filed by FTB. |
August 7, 2020 | Opposition to FTB's Cross Motion for Summary Judgment filed by Plaintiff Bakersfield Mall LLC and CA-Centerside, II, LLC. |
August 7, 2020 | Declaration of Robert T. Petraglia in Support of Plaintiffs' Opposition to Defendants Cross-Motion for Summary Judgment filed by Plaintiffs Bakersfield Mall LLC and CA-Centerside, II, LLC. |
August 7, 2020 | Plaintiffs' Separate Statement of Disputed Material Facts in Opposition to Defendant's Cross-Motion for Summary Judgment filed by Bakersfield Mall LLC and CA-Centerside, II, LLC. |
August 7, 2020 | Request for Judicial Notice in Support of Plaintiffs' Opposition to FTB's Cross Motion for Summary Judgment filed by Bakersfield Mall LLC and CA-Centerside, II, LLC. |
August 7, 2020 | Proof of Service filed by Bakersfield Mall LLC and CA-Centerside, II, LLC. |
September 8, 2020 | Reply Brief in Support of Cross-Motion for Summary Judgment filed by FTB |
September 8, 2020 | Reply in Support of Motion for Summary Judgment or in the Alternative Summary Adjudication filed by CA-Centerside, II, L.L.C. |
September 9, 2020 | Order Setting Case Management Conference filed by Court for September 24, 2020 |
September 18, 2020 | Order After September 17, 2020 Hearing (All Cases), the CMC is now continued to October 5, 2020 and the October 5, 2020 trial date is vacated. |
September 18, 2020 | Complex Litigation Case Management Conference is continued to October 5, 2020. |
September 22, 2020 | Order re: Plantiffs' Motion for Summary Judgment or in the Alternative Summary Adjudication; and FTB's Cross-Motion for Summary Judgment (all cases) filed. |
September 30, 2020 | Case Management Conference Statement filed by Plaintiff Bakersfield Mall, LLC and CA-Centerside, II, LLC. |
October 1, 2020 | Case Management Conference Statement filed by FTB. |
October 5, 2020 | Minutes for October 5, 2020 hearing filed. |
October 5, 2020 | Pre-Trial Conference Hearing added to calendar for January 28, 2021. |
October 5, 2020 | Complex Litigation – Case Management Conference hearing held, trial date is set for February 5, 2021. |
October 6, 2020 | Order after October 5, 2020 Case Management Conference filed. |
October 6, 2020 | Order Setting Mandatory Judicial Settleent Conference filed. |
December 17, 2020 | Stipulation/Joint Stipulation Following Informal Conference filed by Bakersfield Mall, LLC and CA-Centerside, II, LLC. |
- 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:
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. |
Date | Status |
---|---|
June 1, 2010 | FTB filed its Appellant’s Reply Brief and Cross-Respondent’s Answering Brief regarding the judgment entered against it in the Clark County, Nevada, District Court with the Nevada Supreme Court. |
May 2012 | Oral Argument was held on May 7, 2012, and on May 14, 2012, the Nevada Supreme Court issued an Order scheduling an additional Oral Argument to be heard on June 18, 2012. The additional Oral Argument was presented. |
September 18, 2014 | The Nevada Supreme Court reversed and dismissed the $250 million punitive damage award based upon principles of comity. The Court reversed and dismissed the $52 million invasion of privacy compensatory damage award based upon state law grounds. The Court upheld the liability determination under the intentional infliction of emotional distress claim, but reversed and remanded for a new trial regarding the $85 million emotional distress verdict. The Court upheld the fraud verdict and the resultant $1.08 million compensatory damage award. The Court reversed and remanded the cost and pre-judgment interest awards of $2.5 million. The Court upheld the District Court’s dismissal of Mr. Hyatt’s cross-appeal claim for economic damages based upon lack of evidence. |
October 6, 2014 | Both Parties filed Petitions for Rehearing with the Nevada Supreme Court. |
November 25, 2014 | The Nevada Supreme Court issued an Order Denying both Petitions for Rehearing. FTB subsequently filed a Petition for Writ of Certiorari with the United States Supreme Court, the result of which was that the United States Supreme Court accepted the case for hearing. |
May 23, 2016 | The United States Supreme Court issued judgment in favor of FTB and remanded the case to the Nevada Supreme Court. |
June 24, 2016 | The Nevada Supreme Court issued an Order directing the parties to address which portions of the Nevada Supreme Court decision issued during September 2014 should be reconsidered. FTB’s Opening Brief was to be filed on July 24, 2016. |
July 11, 2016 | The Nevada Supreme Court issued an Order amending the briefing schedule as follows: Appellant’s (FTB’s) Opening Supplemental Brief is to be filed on August 24, 2016, Respondent’s Supplemental Opening Brief is to be filed on September 23, 2016, and Appellant’s optional Supplemental Reply Brief was due to be filed on October 8, 2016. |
August 22, 2016 | Appellant’s Supplemental Opening Brief was filed. |
August 25, 2016 | A Motion for an Extension of Time within which to file the Supplemental Answering Brief was filed. |
October 24, 2016 | The Court granted the motion. Respondent/Cross-Appellant filed a Supplemental Appendix. |
October 25, 2016 | The Respondent/Cross-Appellant’s Supplemental Answering Brief was filed. |
November 1, 2016 | Appellant filed a Motion for Extension of Time to file a Supplemental Reply Brief. |
December 5, 2016 | Appellant/Cross-Respondent’s Supplemental Reply Brief was filed. |
December 13, 2016 | Respondent/Cross-Appellant filed its Response to Appellant/Cross-Respondent’s Request for Judicial Notice. |
December 20, 2016 | Appellant/Cross-Respondent’s Reply in Support of Appellant’s Request for Judicial Notice was filed. |
January 12, 2017 | The Court granted FTB’s Request for Judicial Notice of publically available documents. |
March 23, 2017 | The Nevada Supreme Court issued a Notice Scheduling Oral Argument. The matter was scheduled for oral argument on May 2, 2017. |
April 10, 2017 | Appellant filed a Notice of Supplemental Authorities following the Mandate from the United States Supreme Court. |
April 19, 2017 | Appellant filed Second Request for Judicial Notice. |
April 25, 2017 | Respondent’s Response to Appellant’s Second Request for Judicial Notice was filed. |
April 28, 2017 | Appellant’s Reply in Support of Second Request for Judicial Notice was filed. |
May 2, 2017 | The Court heard Oral Argument. |
September 14, 2017 | The Opinion was filed in the Nevada Supreme Court. The Judgment was affirmed in part, and reversed in part, and remanded back to the District Court with instructions. |
October 2, 2017 | Appellant/Cross-Respondent’s Petition for Rehearing was filed in the Nevada Supreme Court. |
October 30, 2017 | The Nevada Supreme Court issued an Order directing Respondent/Cross-Appellant to Answer the Petition for Rehearing on or before November 14, 2017. |
November 14, 2017 | The Respondent/Cross-Appellant filed his Answer to the Petition for Rehearing. |
December 26, 2017 | The Nevada Supreme Court granted FTB’s Petition for Rehearing. At the same time, the Nevada Supreme Court issued a slip opinion replacing the opinion it issued on September 14, 2017. The Nevada Supreme Court has affirmed the fraud judgment against FTB, but reduced the award to $50,000. The Nevada Supreme Court has also upheld the determination that FTB caused Respondent to suffer emotional distress and remanded the question of damages to the District Court with a suggestion that it enter Judgment against FTB in the maximum permissible amount of $50,000. The Court has determined that, to the extent Respondent may have been entitled to an award of prejudgment interest, any such award must be included within the maximum damages award of $50,000. The case is otherwise remanded to the District Court. |
January 17, 2018 | TB’s Motion to Stay Remitter pending application for Writ of Certiorari to the United States Supreme Court was filed. |
August 5, 2019 | Court filed order of remand and issued remittitur. |
August 26, 2019 | Court filed remittitur. |
March 31, 2020 | FTB's Notice of Appeal filed; Case docketed in Nevada Supreme Court. |
July 31, 2020 | Appellant's Opening Brief filed. |
July 31, 2020 | Court rejects Appellant's Opening Brief. |
August 3, 2020 | Appellant filed Opening Brief. |
August 19, 2020 | FTB filed Notice of Lodging CD Containing Hyperlinked Opening Brief. |
August 21, 2020 | Respondent filed Stipulation for Extension of Time to File Answering Brief. |
August 25, 2020 | Order Approving Respondent's Stipulation filed, Respondent's Answering Brief is due October 2, 2020. |
October 1, 2020 | Respondent's Answering Brief filed. |
October 1, 2020 | Respondent's Appendix to Answering Brief Volume 1-17 filed. Volume 14 was rejected. |
October 2, 2020 | Respondent's Appendix to Answering Brief Volume 14 filed. |
October 28, 2020 | Order Granting Extension Per Telephonic Request filed. Appellant's reply brief is due November 16. 2020. |
November 16, 2020 | Appellant's Reply Brief filed |
November 16, 2020 | Briefing Completed |
Date | Status |
---|---|
January 13, 2015 | The United States Supreme Court granted FTB an extension of time within which to file a Petition for a Writ of Certiorari to and including March 23, 2015. |
March 23, 2015 | FTB’s Petition for Writ Certiorari was filed. |
May 26, 2015 | Mr. Hyatt’s Opposition to FTB’s Petition for Writ of Certiorari was filed. |
June 9, 2015 | FTB’s Reply Brief was filed. |
June 30, 2015 | The United States Supreme Court granted FTB’s Petition for Writ of Certiorari. |
September 3, 2015 | FTB’s Opening Brief was filed. |
September 10, 2015 | An Amicus Curiae Brief was filed by the Multistate Tax Commission in support of Petitioner. |
September 10, 2015 | An Amicus Curiae Brief was filed by South Carolina in support of Petitioner. |
September 10, 2015 | An Amicus Curiae Brief was filed by the Council of State Governments, National Association of Counties, National League of Cities, United States Conference of Mayors, International City/County Management Association and International Municipal Lawyers Association in support of Petitioner. |
September 16, 2015 | An Amicus Curiae Brief was filed by West Virginia and 43 other states in support of Petitioner. |
October 9, 2015 | The Court scheduled Oral Argument for December 7, 2015. |
October 23, 2015 | Respondent’s Opening Brief was filed. |
November 4, 2015 | The Brief of Professors of Federal Jurisdiction as Amici Curiae in support of Respondent was filed. |
November 23, 2015 | FTB’s Reply Brief was filed. The matter was heard in the United States Supreme Court on December 7, 2015, and submitted for decision. |
April 19, 2016 | The United States Supreme Court issued its decision on the matter. The Court ruled in favor of FTB on the issue of the Nevada statutory damages cap, ruling that if a California agency is haled into a Nevada Court, it must be treated the same as Nevada government agencies. |
May 23, 2016 | The United States Supreme Court issued its judgment in favor of FTB |
June 24, 2016 | The United States Supreme Court remanded the case back to the Nevada Supreme Court for further action not inconsistent with its opinion. |
March 13, 2018 | FTB filed a Petition for Writ of Certiorari with the United States Supreme Court. No further proceedings will occur in the Nevada Supreme Court at this time. |
April 9, 2018 | Counsel for Mr. Hyatt sent a letter to the United States Supreme Court waiving Mr. Hyatt's right to file Opposition to FTB's Petition for Writ of Certiorari. |
May 1, 2018 | The United States Supreme Court directed counsel for Mr. Hyatt to file an Opposition to FTB's Petition for Writ of Certiorari on or before May 31, 2018. |
May 31, 2018 | Respondent's Opposition to the Petition for Writ of Certiorari was filed. |
June 6, 2018 | Respondent's Reply to Writ of Certiorari was filed. |
June 28, 2018 | The Petitioner's Petition for Writ of Certiorari was granted. |
July 18, 2018 | Petitioner requested an extension of time within which to file its Brief on the Merits. The Court granted the request. Petitioner's Brief on the Merits is now due to be filed on September 11, 2018. Counsel for Respondent agreed to the extension of time and their Brief is now due to be filed on November 15, 2018. |
September 6, 2018 | A Blanket Consent was filed by Petitioner. |
September 11, 2018 | The Petitioner filed its Brief on the Merits. |
September 18, 2018 | The following Amicus Briefs were filed: Brief of Amici Curiae Alan B. Morrison and Darren Shanske in support of neither party; Brief of Amici Curiae The Multistate Tax Commission et.al. was filed in support of Petitioner; Brief of Amici Curiae The State of Indiana and 43 other states was filed in support of Petitioner; Brief of Amici Curiae Law Professors was filed in support of Petitioner; Brief of Amici Curiae Professors William Baude and Stephen E. Sachs was filed in support of neither party; Brief of Amici Curiae James C. Giudici was filed in support of neither party. |
November 15, 2018 | Respondent filed his Brief on the Merits. |
November 21, 2018 | The Professors of Federal Jurisdiction filed a Brief of Amici in support of Respondent. |
November 28, 2018 | The United States Supreme Court scheduled Oral Argument for January 9, 2019. |
December 11, 2018 | The Record was requested from the Nevada Supreme Court. |
December 14, 2018 | Petitioner filed its Reply Brief on the Merits. |
December 27, 2018 | The record was received from the Nevada Supreme Court. |
January 9, 2019 | Oral Argument was held and the matter was taken under submission. |
May 13, 2019 | The United States Supreme Court issued its Opinion holding that FTB is immune from suit by Mr. Hyatt in the State of Nevada. |
June 17, 2019 | The Judgment in favor of FTB and the Mandate directing the case back to the Supreme Court of Nevada for further action consistent with the opinion of the United States Supreme Court were issued. |
- Filed
- 02/13/2019
- Court
- Los Angeles County Superior Court, Case № 19STCV04980
- Taxpayer's Counsel
- Steven J. Goon, Rutan & Tucker
- FTB's Counsel
- Laura Robbins
- Contact
- Renel Sapiandante
- Years
- 2004, 2005
- Amount
- $1,835,625.45
Issues:
- Whether appellant has shown that it is entitled to the claimed California research and development credit.
- Whether Appellant has shown that it properly calculated its net operating loss (NOL) carryovers.
- Whether appellant has shown reasonable cause for failure to timely file its return for tax year ending November 22, 2005.
Date | Status |
---|---|
February 12, 2019 | Summons and Complaint were filed. |
March 28, 2019 | FTB's Answer to Complaint was filed. |
July 23, 2019 | Case Management Conference. |
February 11, 2020 | Motion to compel further discovery responses filed by FTB. |
February 13, 2020 | Court continues post-mediation status conference from March 12, 2020 to March 20, 2020. |
March 9, 2020 | Plaintiff files opposition to FTB's motion to compel. |
March 13, 2020 | FTB files reply in support of motion to compel. |
March 20, 2020 | Hearing on FTB’s motion to compel is continued to May 21, 2020. |
March 20, 2020 | Post-mediation status conference is continued. |
July 16, 2020 | Notice of Intent to Appear by Video Conference at (1) Hearing on the FTB's Motion to Compel (MTC) Further Response to Requests for Production (RFPs) 33-35; (2) Hearing on the FTB's MTC Further Response to Deposition of Nima Taghavi; (3) Post-Mediation Status Conference; and (4) Trial Setting Conference (TSC). |
July 20, 2020 | Case Management Order filed by Clerk. |
July 20, 2020 | Minute Order (Hearing on Motion to Compel Further Discovery Responses to Deposition) filed by Clerk. |
July 20, 2020 | Held hearing on Hearing on Motion to Compel Further Discovery Responses (to Deposition of Nima Taghavi and Requests for Production Attached Thereto Nos 4, 5, 9, 11, 12, 13, 14, 15 and Request for Sanctions). |
July 20, 2020 | Held hearing on Hearing on Motion to Compel Further Discovery Responses (to Requests for Production, Set 3, Requests 33, 34, and 35 by Defendant State of California Franchise Tax Board). |
July 20, 2020 | Post-Mediation Status Conference held and continued. |
July 20, 2020 | Held Trial Setting Conference. |
July 28, 2020 | FTB filed Notice of Ruling. |
August 3, 2020 | Order (Granting in Part and Denying in Part Motion to Compel Further Responses to Requests for Production) filed by FTB. |
August 27, 2020 | Notice of Case Reassignment and Order for Plaintiff to Give Notice filed by Clerk. |
September 8, 2020 | Notice of Case Reassignment filed by Handleman-CEG, Inc. |
September 8, 2020 | Proof of Service (not Summons and Complaint) filed by Handleman-CEG, Inc. |
September 30, 2020 | Stipulation and Order (Stipulation and Proposed Protective Order filed by Handleman-CEG), Inc. |
October 1, 2020 | Notice of Entry of Stipulation and Protective Order filed by Handleman-CEG, Inc. |
November 2, 2020 | Case Management Statement filed by FTB |
November 2, 2020 | Case Management Statement filed by Handleman-CEG, Inc. |
November 12, 2020 | Notice of Change of Address or Other Contact Information filed by Plaintiff's attorney. |
November 17, 2020 | Minute Order (Case Management Conference) filed by Clerk. |
November 17, 2020 | Certificate of Mailing for (Case Management Conference) of November 17, 2020, Addendum Re: Discovery filed by Clerk. |
November 24, 2020 | Notice of Ruling filed by FTB. |
December 7, 2020 | Objection (Plaintiff Handleman-CEG, Inc.'s Objection to Notice of Ruling) filed. |
December 18, 2020 | Notice of Minute Order filed by FTB. |
December 24, 2020 | Notice of Motion filed by FTB. |
December 24, 2020 | Request for Judicial Notice filed by FTB. |
December 24, 2020 | Notice of Motion filed by FTB. |
- Filed
- November 3, 2020
- Court
- Los Angeles County Superior Court, Case No. 20STLC09273
- Taxpayer’s Counsel
- Janelle R. Polk
- FTB’s Counsel
- Douglas Beteta
- Contact
- Mary Yee
- Year
- 2009
- Amount
- $4,466.37
Issues:
- 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.
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 14, 2020 | Hearing on Motion to Reclassify (Walker Motion) scheduled for April 14, 2021 |
- Filed
- March 9, 2020
- Court
- San Diego County Superior Court, Case № 37-2020-00013041-CU-MC-CTL
- Taxpayer’s Counsel
- Denis Retoske
- FTB’s Counsel
- Tim Nader
- Contact
- Mary Yee
- Year
- 2009, 2010, and 2011
- Amount
- $1,198,700.00
Issues:
- Whether FTB properly denied plaintiffs' claimed investment and Schedule C business interest deductions.
Date | Status |
---|---|
March 9, 2020 | Complaint filed. |
March 16, 2020 | Case Management Conference rescheduled to April 9, 2021. |
March 26, 2020 | Defendant files Answer. |
March 26, 2020 | Plaintiffs file Civil Case Cover Sheet and Original Summons. |
June 8, 2020 | Summons issued. |
- Filed
- 05/03/19
- Court
- Los Angeles Superior Court, Case № 19STCV15515
- Taxpayer’s Counsel
- Madiros H. Dakessian, Dakessian Law, LTD
- FTB’s Counsel
- Brian D. Wesley
- Contact
- Scott DePeel
- Year
- 1996
- Amount in Controversy
- $909,125.84
- Tax Refund sought:
- $0.00
Issues:
Whether Plaintiff was a resident of California and subject to taxation by California for tax year 1996.
Date | Status |
---|---|
May 3, 2019 | Summons and Verified Complaint were filed. |
May 6, 2019 | Notice of Case Management Conference was filed scheduling the Conference to occur on October 10, 2019. |
May 10, 2019 | Notice of Case Management Conference was filed scheduling the Conference to occur on August 8, 2019. |
May 10, 2019 | Plaintiff's Peremptory Challenge was filed. |
June 6, 2019 | FTB's Answer to verified Complaint was filed. |
August 9, 2019 | Plaintiff's counsel filed motion to be relieved. |
September 11, 2019 | Plaintiff's counsel's motion to be relieved is granted. |
October 10, 2019 | Case Management Conference scheduled for October 10, 2019 is vacated and rescheduled for October 15, 2019. |
October 15, 2019 | Case Management Conference. |
November 27, 2019 | Plaintiff files substitution of attorney. |
December 2, 2019 | Case Management Statement filed by plaintiff. |
December 13, 2019 | Case Management Conference. |
August 10, 2020 | Notice of Change of Address or Other Contact Information filed by Joseph Keyshawn Johnson. |
December 9, 2020 | Notice of Motion and Motion to Strike Jury Demand; Memo of Points & Authorities; Declaration of Matthew C. Heyn filed by FTB |
- Filed
- December 11, 2020
- Court
- San Francisco County Superior Court, Case No. CGC-20-588412
- Taxpayer’s Counsel
- Amy L. Silverstein
- FTB’s Counsel
- Daniel Robertson
- Contact
- Renel Sapiandante
- Years
- 2002, 2003, 2004
- Amount in Controversy
- $250,000
Issues:
Whether Plaintiff was a resident of California and subject to taxation by California for tax year 1996.
Date | Status |
---|---|
December 11, 2020 | Complaint filed by Plaintiffs, no Summons issued. Case Managaement 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 |
- Filed
- 07/18/16
- Court
- Los Angeles Superior Court, Case № BC627385
- Court of Appeal Second Appellate District Court, Case № B284110
- Taxpayer’s Counsel
- Brian C. McManus, Latham & Watkins LLP
- FTB’s Counsel
- Matthew Heyn
- Contact
- Scott DePeel
- Year
- 2005
- Amount
- $6,250.00
- Penalty
- $10,908,750.00
Issues:
- Whether FTB’s assessment of promoter penalties against Plaintiff pursuant to Rev. & Tax. Code §19177 was properly determined.
- Whether FTB’s assessment of promoter penalties against Plaintiff pursuant to Rev. &Tax. Code §19177 violates the Due Process and the Commerce clauses of the United States Constitution.
- Whether FTB’s assessment of the penalties pursuant to Rev. & Tax. Code §19177 violates the Eighth Amendment of the United States Constitution.
- Whether FTB’s denial of Plaintiff’s claim for refund under Rev. & Tax. Code §19180 was proper.
Date | Status |
---|---|
July 18, 2016 | The Summons and Complaint were filed. |
August 16, 2016 | A Stipulation was filed extending FTB’s time to respond to the complaint to September 1, 2016. |
August 19, 2016 | The court issued an Order scheduling the Initial Case Management Conference to occur on November 8, 2016. |
August 23, 2016 | Plaintiff filed Applications for Admission of Counsel Pro Hac Vice regarding Brian C. McManus, Miriam L. Fisher, and Stephen N. Shashy. |
September 16, 2016 | The court granted Plaintiff’s Applications for Admission Pro Hac Vice. |
October 3, 2016 | FTB’s Notice of Demurrer and Demurrer to the Complaint were filed and scheduled to be heard on December 7, 2016. The parties then stipulated to rescheduling the Case Management Conference, previously scheduled for November 8, 2016, to December 7, 2016. |
November 22, 2016 | The Plaintiff’s Request for Judicial Notice in support of Plaintiff’s Opposition to Demurrer was filed, along with pleadings in support thereof. Also on November 22, 2016, a Case Management Conference Statement was filed by Defendant. The Demurrer is scheduled to be heard on December 7, 2016. |
November 30, 2016 | Defendant filed a Reply to Plaintiff’s Opposition to Demurrer. |
December 7, 2016 | The court issued a Minute Order overruling FTB’s Demurrer and ordered the FTB to file an answer by January 21, 2017. The Minute Order also scheduled the Case Management Conference to occur on May 17, 2017, the Final Status Conference and the Mandatory Settlement Conference to occur on January 31, 2018, and the Trial to commence on February 13, 2018. |
January 18, 2017 | FTB filed a Notice of Motion to Strike Plaintiff’s Complaint for Refund of Tax together with pleadings in support thereof. |
January 23, 2017 | FTB filed its Answer to Plaintiff’s Complaint. |
February 6, 2017 | Plaintiff’s Ex Parte Application to Set Aside Defendant’s Motion to Strike along with documents in support thereof, was filed and heard. |
February 7, 2017 | The Court denied Plaintiff’s Ex Parte Application to set aside Defendant’s Motion to Strike. |
March 28, 2017 | A Stipulation to Continue Status Conference was filed by Defendants. The Status Conference was continued to May 25, 2017. |
May 10, 2017 | Plaintiff filed a Response to Defendant’s Motion to Strike along with pleadings in support thereof. |
May 18, 2017 | Defendant filed a Reply. |
May 25, 2017 | The hearing on Defendant’s Motion to Strike was held. The court took the matter under submission at the conclusion of the hearing. |
June 1, 2017 | The court issued an Order limiting the scope of Plaintiff’s suit for refund to the one penalty upon which Plaintiff has made payment. |
July 25, 2017 | Plaintiff filed a Notice of Appeal of the court’s order dated July 1, 2017. |
August 3, 2017 | Appellant’s Notice of Designating the Record on Appeal was filed in the Court of Appeal Second Appellate District. |
November 29, 2017 | A Stipulation and Order for Stay was filed by Defendant/Respondent. The case in the Los Angeles Superior court, BC627385, is stayed. |
December 27, 2017 | A Stipulated Order, extending the time within which Appellant’s Opening Brief is due, was filed. Appellant’s Opening Brief is now due to be filed on March 9, 2018. |
March 2, 2018 | Appellant requested an extension of time within which to file an appendix and an Opening Brief. |
April 16, 2018 | The Court issued a Notice of Default to Appellant after it failed to file an Appendix and an Opening Brief on April 4, 2018. The Court granted Appellant a fifteen day extension to file its Opening Brief. |
May 1, 2018 | Appellant filed its Opening Brief on Appeal. |
May 15, 2018 | A Stipulation was filed extending the time within which Respondent's Opening Brief must be filed to July 30, 2018. |
July 18, 2018 | Respondent requested an Extension of Time within which to its Opening Brief. |
July 20, 2018 | The Request for Extension of Time within which to file Respondent's Opening Brief was granted. Respondent's Opening Brief is due to be filed by August 29, 2018. |
August 29, 2018 | Respondent's Opening Brief and Request for Judicial Notice was filed. |
September 5, 2018 | Appellant requested an extension of time within which to file its Reply Brief. The Court granted the request and Appellant's Reply Brief is now due to be filed on or before November 16, 2018. |
September 17, 2018 | Respondent's Request for Judicial Notice of certain tax shelter related documents was granted. |
November 14, 2018 | Appellant's Reply Brief was filed along with a Request for Judicial Notice of Respondent's Brief filed in a different case. This case is now fully briefed. |
November 14, 2018 | Appellant's Reply Brief was filed along with a Request for Judicial Notice of Respondent's Brief filed in a different case. This case is now fully briefed. |
December 28, 2018 | The ruling on Appellant’s Request for judicial Notice was ordered deferred until consideration of the Appeal on its Merits. |
June 12, 2019 | The hearing on Appellant's Request for Judicial Notice is scheduled to occur on July 17, 2019. |
July 10, 2019 | By virtue of the Court's own motion, the oral argument scheduled to occur on July 17, 2019 is ordered advanced to July 16, 2019. |
July 16, 2019 | Oral arguments were presented and the matter was submitted for decision. |
August 29, 2019 | The Court of Appeal dismissed Appellant's appeal, ruling it did not have jurisdiction to review the trial court's interlocutory order. |
October 29, 2019 | Remittitur issued. |
November 21, 2019 | Order continuing status/trial setting conference. |
January 24, 2020 | FTB filed Case Management Statement. |
January 28, 2020 | Plaintiff filed stipulation to continue status conference and trial setting conference. |
February 4, 2020 | Status/trial setting conference continued to April 29, 2020. |
April 14, 2020 | Court continues status/trial setting conference to July 1, 2020. |
June 23, 2020 | Court continues Trial Setting Conference to August 31, 2020. |
July 31, 2020 | Notice Re: Continuance of Hearing and Order filed by Clerk. |
August 27, 2020 | Order (Continuing Trial Setting Conference to November 5, 2020) filed by FTB. |
October 27, 2020 | Stipulation – No Order (to Continue Trial Setting Conference) filed by FTB. |
October 27, 2020 | Order (Continuing Trial Setting Conference) filed by FTB. |
November 25, 2020 | Case Management Statement filed by Plaintiff |
December 3, 2020 | Minute Order (Trial Setting Conference) filed by Clerk |
- Filed
- 12/22/16
- Court
- San Francisco County Superior Court, Case № CGC-16-556126
- Court of Appeal, First Appellate District, Case № A154691
- California Supreme Court, Case № A154691
- Taxpayer’s Counsel
- Edward Antolin Esq., Antolin Law Group
- FTB’s Counsel
- Matthew Heyn
- Contact
- Sonia Woodruff
- Year
- 2007
- Amount
- $150,655.00
Issues:
- Whether Revenue and Taxation Code §§17951 et seq. apply to the taxation of trust income in addition to the provisions of Revenue and Taxation Code §17743.
- Whether the application of both Revenue and Taxation Code §17951 et seq. and 17743 to a trust’s income as unconstitutional taxation income/or unconstitutionally discriminates against interstate commerce.
Date | Status |
---|---|
December 22, 2016 | The Summons and Complaint were filed. |
January 19, 2017 | FTB’s Answer was filed. |
May 9, 2017 | A Case Management Conference Statement was filed by Plaintiff. |
May 10, 2017 | The court scheduled the trial to commence on February 20, 2018. |
October 5, 2017 | Plaintiff’s Notice of Motion for Summary Judgment was filed with pleadings in support thereof. The hearing on the Motion for Summary Judgment will occur on December 19, 2017. Motion for Summary Judgment was filed by Plaintiff along with pleadings in support thereof. |
October 30, 2017 | An Ex Parte Application for Order to Continue Trial date with pleadings in support thereof was filed. FTB filed a Stipulation to Continue Trial Date. The trial is now scheduled to commence on September 24, 2018. |
December 5, 2017 | FTB filed its Opposition to Plaintiff’s Motion for Summary Judgment and a Joint Stipulation of Facts. |
December 7, 2017 | A Stipulation and Protective Order were filed by Plaintiff. |
December 14, 2017 | A Reply in Support of Plaintiff’s Motion for Summary Judgment and a Request for Judicial Notice was filed by Plaintiff. |
December 19, 2017 | The Court continued the hearing on the Motion for Summary Judgment to January 11, 2018. |
December 21, 2017 | FTB filed a Sur Reply in Opposition to Plaintiff’s Motion for Summary Judgment with pleadings in support thereof. |
January 5, 2018 | A Supplemental Reply Brief in support of Plaintiff’s Motion for Summary Judgment along with pleadings in support thereof was filed. |
January 11, 2018 | The Court granted Plaintiff’s Motion for Summary Judgment. |
February 6, 2018 | The Court issued its Order granting Plaintiff's Motion for Summary Judgment. |
February 13, 2018 | Plaintiff filed the Notice of Entry of Order/Ruling granting Plaintiff's Motion for Summary Judgment. |
February 21, 2018 | The Memorandum of Costs and Disbursements was filed by Plaintiff. |
March 7, 2018 | The Court ordered that the Judgment be paid by FTB. |
April 25, 2018 | FTB filed a Notice of Appeal of the Judgment entered against it by the San Francisco County Superior Court. |
May 1, 2018 | FTB's Notice Designating the Record on Appeal was filed. |
July 2, 2018 | The Court received the Notice of Appeal. |
July 10, 2018 | FTB filed a Civil Case Information Statement. |
November 15, 2018 | Appellant filed the Record on Appeal. |
November 16, 2018 | Appellant filed a request for an extension of time to file its Opening Brief. Appellant's Opening Brief is due to be filed on or before January 9, 2019. |
January 9, 2019 | Appellant's Opening Brief was filed. |
January 9, 2019 | Appellant's Request for Judicial Notice along with pleadings in support thereof was filed. |
January 18, 2019 | The consideration of the Request for Judicial Notice, filed by Appellant on January 9, 2019, and Opposition thereto if any, is deferred to the Decision of the Appeal on its Merits. Respondent may file its response to this Request at the same time it files its Reply Brief. |
February 4, 2019 | Respondent filed a Certificate of Interested Entities or Persons. |
February 14, 2019 | Respondent's Opening Brief is due to be filed on March 12, 2019. |
March 8, 2019 | Respondent's Opening Brief was filed. |
March 12, 2019 | A Stipulation to Extend the Time within which Appellant must file its Reply Brief was filed. Appellant's Reply Brief is due on April 29, 2019. |
April 29, 2019 | A Stipulation to Extend the Time within which Appellant must file its Reply Brief was filed. Appellant's Reply Brief is due on April 29, 2019. |
May 10, 2019 | The Court of Appeal issued a Notice to both parties advising that they have a right to waive Oral Argument. |
May 13, 2019 | Both parties filed requests for Oral Argument. |
April 21, 2020 | Court schedules oral argument for June 24, 2020. |
May 12, 2020 | Joint motion to continue oral argument. |
May 13, 2020 | Joint motion to continue oral argument is denied. |
June 17, 2020 | Calendar notice sent electronically |
June 24, 2020 | Cause argued and submitted. |
June 29, 2020 | Opinion filed. The summary judgment in favor of Paula Trust is reversed. On remand the trial court shall enter an order of summary adjudication of Medeiros being a contingent beneficiary. |
August 6, 2020 | Service copy of Petition for review filed. |
August 7, 2020 | Appellate record imported and available in electronic format. |
August 25, 2020 | Received letter dated August 25, 2020 from Attorney General Heather Hoesterey, counsel for respondent that they informed the Court that they do not intend to file an answer to Petition for Review unless one is requested from the Court. |
September 8, 2020 | Received copy of Supreme Court filing Re: Steuer v. FTB. |
September 18, 2020 | Received copy of Supreme Court filing - Amicus. |
October 14, 2020 | Petition for Review denied in Supreme Court. |
October 20, 2020 | Remittitur issued. |
October 20, 2020 | Case Complete. |
- 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
Date | Status |
---|---|
September 8, 2016 | The Summons and Complaint were filed. The Case Management Conference is scheduled for February 8, 2017. The Civil Case Management statement is due to be filed on January 17, 2016. |
November 17, 2016 | FTB’s Demurrer to Class Action Complaint was filed. |
November 30, 2016 | The parties request for a continuance of the Demurrer hearing was granted and the matter is continued to January 18, 2017. |
December 29, 2016 | Plaintiff filed its Opposition to the Demurrer. |
January 11, 2017 | A Reply to Opposition to Demurrer was filed by FTB. |
January 18, 2017 | The court denied FTB’s Demurrer, with leave to amend. |
January 20, 2017 | The court continued the Case Management Conference from February 8, 2017 to April 12, 2017. |
February 7, 2017 | Plaintiff filed the First Amended Complaint. |
March 28, 2017 | A Case Management Statement was filed by Defendant. |
March 29, 2017 | The Case Management Conference was continued from April 12, 2017 to June 14, 2017. |
March 30, 2017 | The FTB filed a Demurrer to Plaintiff’s First Amended Complaint, along with documents in support thereof. In addition, FTB also filed a Motion to Stay Proceedings in this case with respect to Plaintiff’s request that this case proceed as a class action, pending the Court of Appeal’s determination of Judicial Council Coordination Proceeding № 4742. |
April 12, 2017 | The Case Management Conference was continued to June 14, 2017. |
April 19, 2017 | The Plaintiff’s Opposition to Defendant’s Demurrer to the First Amended Complaint and Defendant’s Motion to Stay were filed. |
May 2, 2017 | The court issued an Order granting FTB’s Motion to Stay Proceedings and removing FTB’s Demurrer to the First Amended Complaint from the court’s calendar. |
June 2, 2017 | A Notice of Entry of Order Granting Defendant’s Motion to Stay Proceedings was filed by FTB. This case is stayed pending determination of the appeal in Case № 140518, FTB LLC Tax Refund Cases Judicial Coordination Proceeding № 4742. |
November 16, 2017 | Both Plaintiff and Defendant filed Case Management Statements. |
November 27, 2017 | An Order continuing Case Management Conference was filed. The Case Management Conference is now set to occur on June 13, 2018. |
May 17, 2018 | Defendant filed a Case Management Statement, which requested that the Case Management Conference be continued for six months pending the outcome of the Bakersfield Mall LLC litigation. |
May 18, 2018 | Plaintiff's Case Management Statement was filed. |
May 25, 2018 | The Court ordered the Case Management Conference of June 13, 2018 to be continued to October 17, 2018. |
September 21, 2018 | A Case Management Statement was filed requesting the Court stay proceedings pending the outcome of the Franchise Tax Board Limited Liability Corporation Tax Refund Cases (Judicial Council Coordination Proceeding No. 4742.) |
September 28, 2018 | The Case Management Conference scheduled for October 17, 2018 is continued to February 20, 2019. |
February 6, 2019 | The Order Continuing Case Management Conference was filed. The Case Management Conference is set for April 10, 2019. |
February 6, 2019 | Pursuant to a Stipulation by the parties, the May 2, 2017, order staying further proceedings in this case was vacated. The Defendants have thirty days to respond to Plaintiff's First Amended Complaint. |
February 6, 2019 | Pursuant to a Stipulation by the parties, the May 2, 2017, order staying further proceedings in this case was vacated. The Defendants have thirty days to respond to Plaintiff's First Amended Complaint. |
March 22, 2019 | Plaintiff filed a Case Management Statement. |
March 26, 2019 | A Stipulated Order permitting Plaintiff to file a Second Amended Complaint was filed. |
March 27, 2019 | An Order Continuing Case Management Conference was filed. The Case Management Conference is now scheduled to occur on June 12, 2019. |
April 9, 2019 | Plaintiff filed its Second Amended Complaint with a class action designation. |
May 13, 2019 | FTB filed its Demurrer to Plaintiff's Second Amended Complaint, together with pleadings in support thereof. |
May 22, 2019 | The Case Management Conference scheduled to occur on June 12, 2019, is continued to July 24, 2019. |
June 4, 2019 | Plaintiff's Opposition to FTB's Demurrer to the Second Amended Complaint was filed together with pleadings in support thereof. |
June 7, 2019 | The FTB's Demurrer to the Second Amended Complaint was overruled. FTB must file its Answer to the Second Amended Complaint within ten days. |
July 9, 2019 | Case Management Conference statements were filed by both Plaintiff and Defendant. |
July 15, 2019 | Plaintiff filed an application seeking a Complex Litigation designation for this case. |
July 18, 2019 | FTB filed its Answer to Plaintiff's Second Amended Complaint. |
July 26, 2019 | Plaintiff's Application for Complex Litigation designation was granted and the case has been assigned to Judge Teri L. Jackson for all purposes. |
October 29, 2019 | Case management conference. |
December 2, 2019 | General Order Re Case Reassignment. |
December 12, 2019 | Order Advancing January 10, 2020 Case Management Conference at 1:30 PM to January 10, 2020 at 10 AM. |
January 6, 2020 | Parties filed Joint Case Management Statement. |
January 10, 2020 | Case management conference |
February 14, 2020 | Order to consolidate actions of case CGC-19-576007 with CGC-16-554150. |
May 26, 2020 | Joint case management statement filed by plaintiff and on behalf of all others similarly situated. |
November 17, 2020 | Order Setting March 24, 2021 Case Management Conference |
November 17, 2020 | Case Management Conference added to calendar |
- Filed
- March 4, 2020
- Court
- San Diego County Superior Court, Case № 37-2020-00011877-CU-MC-CTL
- Taxpayer’s Counsel
- Mardiros Dakessian
- FTB’s Counsel
- Matthew Heyn
- Contact
- Renel Sapiandante
- Year
- 2014
- Amount
- $3,600,000.00
Issues:
- Whether plaintiffs' flow-through gain from an S corporation’s sale of goodwill should be sourced under California Code of Regulations, title 18, section 17951-4 or R&TC section 17952.
- If the flow-through gain is sourced under R&TC section 17952, whether the goodwill has acquired a business situs in California.
- Whether plaintiffs are California resident trusts.
Date | Status |
---|---|
March 4, 2020 | Complaint filed. |
March 16, 2020 | Case Management Conference rescheduled to December 11, 2020. |
March 26, 2020 | Answer filed by FTB. |
June 15, 2020 | Summary Judgment/Summary Adjudication (Civil) scheduled for October 16, 2020. |
July 27, 2020 | Notice – Other (of Rescheduled Case Management Conference) filed by Plaintiff. |
July 30, 2020 | Motion for Summary Judgment and/or Adjudication filed by Plaintiff. |
July 30, 2020 | Statement of Undisputed Facts (Plaintiff's Separate Statement of Undisputed Material Facts in Support of its Motion for Summary Judgment) filed by Plaintiff. |
July 30, 2020 | Declaration – Other (Declaration of Michael Cramer in Support of Motion for Summary Judgment) filed by Plaintiff. |
July 30, 2020 | Request for Judicial Notice (Request for Judicial Notice in Support of its Motion for Summary Judgment) filed by Plaintiff. |
July 30, 2020 | POS filed by Plaintiff. |
September 16, 2020 | Joint Stipulation and Proposed Protective Order filed by Plaintiff. |
October 2, 2020 | Memorandum of Points and Authorities (in Opposition to Motion for Summary Judgment) filed by FTB. |
October 2, 2020 | Declaration – Other (of Kara Siegel in Opposition to Motion for Summary Judgment) filed by FTB. |
October 2, 2020 | Declaration – Other (of Natasha S. Page in Opposition to Motion for Summary Judgment) filed by FTB. |
October 2, 2020 | Declaration – Other (of John Terra in Opposition to Motion for Summary Judgment) filed by FTB. |
October 2, 2020 | Request for Judicial Notice (in Opposition to Motion for Summary Judgment) filed by FTB. |
October 2, 2020 | Response (to Separate Statement of Undisputed Facts in Support of Motion for Summary Judgment) filed by FTB. |
October 2, 2020 | Objections (to Evidence in Support of Motion for Summary Judgment) filed by FTB. |
October 2, 2020 | Proposed Order (Granting Order on Objections to Evidence in Support of Motion for Summary Judgment) filed by FTB. |
October 2, 2020 | Proof of Service (Response, Objections, Declarations, Request, Memorandum, Proposed Order) filed by FTB. |
October 5, 2020 | Stipulation – Other – Fee Due (Stipulation and Order Re Motion for Summary Judgment) filed by The 2009 Metropoulos Family Trust and its Successors. |
October 6, 2020 | Proof of Service (Served Stipulation and Proposed Order) filed by The 2009 Metropoulos Family Trust and its Successors. |
October 8, 2020 | Summary Judgment/Summary Adjudication scheduled for October 16, 2020. |
October 8, 2020 | Notice – Other (Of Withdrawal of Motion for Summary Judgment) filed by Plaintiffs. |
October 9, 2020 | Summary Judgment/Summary Adjudication scheduled for February 19, 2021. |
October 19, 2020 | Summary Judgment/Summary Adjudication scheduled for February 11, 2021. |
November 23, 2020 | Plaintiffs' Notice of Motion and Motion for Summary Judgment; Memorandum of Points and Authorities in Support Thereof filed. |
November 23, 2020 | Declaration of Michael J. Cramer in Support of Plaintiffs' Motion for Summary Judgment filed |
November 23, 2020 | Declaration of Donna L. Coyne in Support of Plaintiffs' Motion for Summary Judgment filed |
November 23, 2020 | November 23, 2020 Plaintiffs' Request for Judicial Notice in Support of Their Motion for Summary Judgment filed |
November 23, 2020 | Proof of Service filed by Plaintiffs |
November 23, 2020 | Plaintiffs' Separate Statement of Undisputed Material Facts in Support of Their Motion for Summary Judgment filed |
November 24, 2020 | November 24, 2020 Case Management Statement filed by FTB |
November 24, 2020 | Case Management Statement filed by Plaintiffs |
December 2, 2020 | Motion for Summary Judgment and/or Adjudication filed by FTB |
December 2, 2020 | Declaration of Kara Siegel in Support of Motion for Summary Judgment filed by FTB |
December 2, 2020 | Request for Judicial Notice (in Support of Motion for Summary Judgment) filed by FTB |
December 2, 2020 | Statement of Undisputed Facts (in Support of Motion for Summary Judgment) filed by FTB |
December 2, 2020 | Memorandum of Points and Authorities (in Support of Motion for Summary Judgment) filed by FTB |
December 2, 2020 | Proof of Service (Motion, Memorandum, Request, Statement) filed by FTB |
December 3, 2020 | Notice of Errata filed by FTB |
December 3, 2020 | Proof of Service of Declaration filed by FTB |
- Filed
- 05/15/19
- Court
- San Francisco County Superior Court, Case № CGC-19-576007
- Taxpayer’s Counsel
- Rafey S. Balabanian
- 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.
Date | Status |
---|---|
May 14, 2019 | Summons and Class action Complaint for Refund of Taxes were filed. |
July 2, 2019 | FTB filed its Answer to Complaint. |
August 9, 2019 | Order granting complex designation and for single assignment to Judge Teri L. Jackson for all purposes. |
October 29, 2019 | Case management conference. |
December 2, 2019 | General Order Re Case Reassignment. |
December 12, 2019 | Order Advancing January 10, 2020 Case Management Conference at 1:30 PM to January 10, 2020 at 10 AM. |
January 6, 2020 | Parties filed Joint Case Management Statement. |
January 10, 2020 | Case management conference. |
February 14, 2020 | Order to consolidate actions of case CGC-19-576007 with CGC-16-554150. |
Recently closed cases
- Filed
- 10/22/12
- Courts
- Fresno Superior Court, Case № 12CECG03408
- Fifth Appellate District Court, Case № F074873
- Taxpayer’s Counsel
- Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
- FTB’s Counsel
- Tim Nadar
- Contact
- Melissa Williams
- Year
- 1999
- Amount
-
- Tax
- $181,591.00
Issue:
Whether FTB improperly discriminates against interstate unitary corporate Taxpayers by requiring them to compute their California taxable income by using the combined reporting method and not allowing them the option offered to in-state unitary filers under Revenue and Taxation Code §25101.15 which allows in-state unitary filers to file on either a separate entity basis or a combined report basis.
Date | Status |
---|---|
October 23, 2012 | Plaintiff filed its complaint |
November 20, 2012 | FTB filed an answer to the complaint |
September 18, 2014 | Cross-Motions for Summary Judgment were filed by the parties |
January 21, 2015 | The Court issued an Order Staying Proceedings in this case pending the Court of Appeal decision in Harley-Davidson v. Franchise Tax Board. |
May 28, 2015 | The decision by the Court of Appeal in Harley-Davidson was issued |
November 15, 2015 | The court required additional briefing in connection with the Harley-Davidson decision. |
November 24, 2015 | The hearing on the cross-Motions for Summary Judgment occurred, and the matter was taken under submission. |
November 30, 2015 | A Minute Order was filed denying both motions. |
September 6, 2016 | Trial commenced: at the commencement of the trial, the parties submitted four motions-in-limine seeking to bar testimony and limit the scope of the trial. |
September 12, 2016 | FTB’s Motion for Judgment under CCP section 631.8 was granted. |
October 7, 2016 | FTB’s proposed Judgment was filed |
October 11, 2016 | FTB filed its proposed Statement of Decision |
October 21, 2016 | Plaintiff filed its Objections to FTB’s Proposed Statement of Decision |
October 31, 2016 | An Order Regarding Statement of Decision and Judgment was filed |
October 31, 2016 | Judgment in FTB’s favor was filed |
December 7, 2016 | Plaintiff’s Notice of Appeal was filed. |
March 3, 2017 | The court acknowledged Plaintiff’s appeal |
March 15, 2017 | A Stipulation for Extension of Time was filed by Appellant. Appellant’s Opening Brief was due to be filed by June 12, 2017. |
June 7, 2017 | The court accepted the stipulated request for an extension of time. Appellant’s Opening Brief was due to be filed on July 12, 2017 |
July 5, 2017 | Appellant requested and was granted an extension of time by the court within which to file the Opening Brief. |
August 14, 2017 | Appellant’s Opening Brief was filed, along with pleadings in support thereof. |
August 14, 2017 | A Request for Judicial Notice was filed by Appellant. |
September 6, 2017 | The ruling on Appellant’s Request for Judicial Notice was deferred pending consideration of the appeal on its merits. |
November 7, 2017 | Respondent was granted an extension of time within which to file its Opening Brief. The Brief is due to be filed on or before December 13, 2017. |
December 13, 2017 | Respondent’s Opening Brief was filed. |
January 2018 | Appellants’s Reply Brief is due to be filed on or before March 5, 2018. |
February 16, 2018 | The Court granted Appellant's request for an extension of time. Appellant's Reply Brief is now due to be filed on May 4, 2018. |
May 4, 2018 | Appellant's Reply Brief was filed. The case is fully briefed. |
May 22, 2018 | Notice of Errata in Appellant's Reply Brief was filed by Appellants. |
May 22, 2018 | The Court received Appellant's errata letter seeking correction of certain pages of the Reply Brief. Appellant was directed to submit a corrected Reply Brief. The Court directed the Clerk to strike the Reply Brief filed on May 4, 2018 and to file a corrected Reply Brief. |
June 27, 2018 | Appellants filed their Corrected Reply Brief. |
June 27, 2018 | The case is fully briefed. |
October 19, 2018 | Respondent filed a Supplemental Memorandum of Points and Authorities. |
April 17, 2019 | Notice of right to waive Oral Argument was sent. |
April 19, 2019 | The Court of Appeal issued its deferred ruling on Appellant's Request for Judicial Notice filed August 14, 2017. Appellant's Request for Judicial Notice was denied without prejudice to the parties referring to the identified material in their arguments. |
May 17, 2019 | Oral Argument is scheduled to occur on June 25, 2019. |
June 25, 2019 | Oral Argument was held and the matter was taken under submission. |
August 28, 2019 | The Court of Appeal issued its ruling in favor of FTB. The court concluded the trial court did not err when it determined Appellant failed to carry its burden of proof as to damages. |
- Filed
- 12/17/10
- Court
- San Francisco Superior Court Case № CGC10506344
- First Appellate District Court Case № A137887
- Taxpayers Counsel
- Kimberley M. Reeder, The Law Offices of Kimberley M. Reeder, A Professional Corporation
- FTB’s Counsel
- Karen Yiu
- Contact
- Michael Cornez
- Year
- 2005
- Amount
-
- Tax:
- $1,368,734.00
- Interest:
- $128,562.00
- Damages:
- $767,857.79
Issues:
- Whether FTB properly included the California factors attributable to certain single-member LLCs when calculating the Taxpayer’s apportionment percentages.
- Whether FTB properly included the single-member LLCs in the Taxpayer’s combined report.
- Whether the FTB Settlement Bureau conducts itself with reckless disregard for Board published procedures.
- Whether the policies and/or procedures of the FTB Settlement Bureau constitute improper underground regulations.
Date | Status |
---|---|
December 21, 2010 | The Summons and Complaint were served upon FTB. |
March 1, 2011 | FTB’s Demurrer to the Complaint was heard. The Demurrer was sustained in part and overruled in part. |
May 11, 2011 | FTB’s Answer was filed. |
December 21, 2012 | A Notice of Entry of Judgment was filed in favor of FTB. |
February 12, 2013 | A timely Notice of Appeal was filed by Plaintiff. |
May 22, 2013 | Appellant’s Opening Brief was filed. |
October 30, 2013 | Respondent’s Brief was filed. |
February 21, 2014 | Appellant’s Reply Brief was filed. |
March 5, 2014 | An Application to file an Amicus Brief in support of Appellant was filed by the California Taxpayers Association. |
March 20, 2014 | The court issued a letter to Appellant directing it to address whether a final judgment from which Appellant could appeal, existed in this case. |
April 1, 2014 | Appellant’s letter Brief was filed. |
August 21, 2014 | FTB’s Answer to the Amicus Curiae Brief filed by California Taxpayers Association in support of Appellant was filed. The matter is fully briefed and the parties await the scheduling of the Oral Argument. |
January 17, 2017 | The court requested additional briefing from both parties to be filed by February 1, 2017. |
January 30, 2017 | The parties made a joint request for an extension of the due date to February 22, 2017. |
February 21, 2017 | The California Taxpayers Association filed an Amicus Curiae Brief on behalf of Appellant. |
February 22, 2017 | Letter Briefs were filed by Appellant and FTB. |
June 6, 2017 | The Court of Appeal sent a letter to Appellant requesting Appellant’s opinion as to the independent viability of the Third and Fifth Causes of Action of their Complaint if FTB prevailed on the First and Second Causes of Action. |
June 22, 2017 | The Appellant responded to the court regarding the viability of the Third and Fifth Causes of Action by means of a letter. |
June 01, 2018 | The Court notified the parties of the scheduling of Oral Argument. Oral Argument is scheduled to be heard on September 21, 2018. |
September 21, 2018 | The case was argued and submitted for decision. |
September 28, 2018 | The Court of Appeal issued its published opinion affirming the trial court's issuance of judgment in favor of FTB. The parties shall bear their own costs on appeal. |
October 10, 2018 | The FTB made a request to the Court of Appeal to modify certain language in its Opinion. |
October 15, 2018 | Appellant's Petition for Rehearing was filed. |
October 24, 2018 | The Court of Appeal made modifications to its Opinion with no change to the Judgment. |
October 29, 2018 | The Court of Appeal denied Appellant's Petition for Rehearing. |
November 7, 2018 | Appellant filed a Petition for Review with the California Supreme Court |
November 26, 2018 | Respondent FTB notified the California Supreme Court it does not intend to file an answer to the Petition for Review unless one is requested by the court. |
December 19, 2018 | The California Supreme Court denied Appellant's Petition for Review. |
- Filed
- 07/06/18
- Court
- Alameda County Superior Court, Case № RG18911765
- Taxpayer’s Counsel
- Glen L. Moss
- FTB’s Counsel
- Heather Hoesterey
- Contact
- Scott DePeel
- Year
- 1993
- Amount
- $35,413.10
Issues:
- Whether FTB has over-collected the tax obligation owed by Plaintiff for tax year 1993.
- Whether Plaintiff's claim for refund is barred by the applicable statute of limitations.
Date | Status |
---|---|
July 6, 2018 | Summons and Complaint were filed. |
July 9, 2019 | Case Management Conference was filed. |
August 29, 2018 | FTB filed an Answer to the Complaint |
November 5, 2018 | FTB filed a Case Management Statement. |
November 20, 2018 | Case Management Conference was held. The Court determined that FTB will file a Motion for Summary Judgment and written discovery and depositions will be scheduled. |
February 11, 2019 | Plaintiff filed a Case Management Statement regarding the Case Management Conference scheduled to occur on February 27, 2019. |
February 14, 2019 | FTB filed a Case Management Statement regarding the Case Management Conference scheduled to occur on February 27, 2019. |
February 27, 2019 | The minutes of the Case Management Conference were filed. The order of the Court scheduled trial to commence January 6, 2020, and a Motion for Summary Judgment to be heard on August 23, 2019. |
June 21, 2019 | FTB's Notice of Motion and Motion for Order Deeming Matters Admitted and for Monetary Sanctions was filed together with pleadings in support thereof. Hearing on the motion is scheduled to occur on July 23, 2019. |
July 23, 2019 | FTB's Motion for Order Deeming Matters Admitted was granted. FTB's Request for Monetary Sanctions in connection with its Motion for Order Deeming Matters Admitted was denied. |
August 1, 2019 | FTB filed its motion for summary judgment. |
August 23, 2019 | Court schedules CMC for 10/15/19, to be in conjunction with hearing on motion for summary judgment. |
October 10, 2019 | FTB files notice of plaintiff's non-opposition to FTB's motion for summary judgment. |
October 15, 2019 | Case management conference. |
October 15, 2019 | FTB's motion for summary judgment granted. |
October 24, 2019 | Judgment entered in FTB's favor. |
November 5, 2019 | Notice of Entry of Judgment filed. |
- Filed
- December 6, 2019
- Court
- Sacramento County Superior Court, Case № 34-2019-00271060
- Taxpayer’s Counsel
- Pro per
- FTB’s Counsel
- Debbie Vorous
- Contact
- Mary Yee
- Year
- 2011
- Amount
- Unknown
Issues:
- Whether FTB erred in assessing additional tax based on distributions included on Forms 1099-R.
- Whether plaintiff has shown reasonable cause to abate delinquent filing penalties.
Date | Status |
---|---|
December 6, 2019 | Complaint filed. |
March 5, 2020 | Defendants file motion to quash service of summons. |
May 6, 2020 | Plaintiff sends correspondence to the court. |
May 13, 2020 | Motion to Quash Service of Summons scheduled to be heard on June 18, 2020. |
May 22, 2020 | Defendant FTB files Amended Notice of Motion and Motion to Quash Service of Summons. |
June 17, 2020 | Correspondence (Re: Letter Re 6/18 Motion to Quash) filed by Plaintiff. |
June 18, 2020 | Minutes finalized for Motion to Quash Service of Summons – Civil Law and Motion heard on June 18, 2020. |
June 18, 2020 | Notice of Entry – Other (of Order Granting Motion to Quash Service of Summons) filed by FTB and OTA. |
- Filed
- 11/09/11
- Court
- The Supreme Court of California, Case № S227652
- Court
- San Diego County Superior Court, Case № 37-2011-00100846
- Court
- Court of Appeal Fourth Appellate District, Case № D071669
- Taxpayer’s Counsel
- Amy L. Silverstein, Esq., Silverstein & Pomerantz, LLP
- FTB’s Counsel
- Tim Nadar
- Contact
- Melissa Williams
- Year
- 2000 – 2002
- Amount
- Tax
- $3,232,742.00
Issues:
- Whether FTB improperly discriminates against interstate unitary corporate Taxpayers by requiring them to compute their California taxable income by using the combined reporting method and not allowing them the option offered to in-state unitary filers under Revenue and Taxation Code §25101.15, which allows in-state unitary filers to file on either a separate entity basis or a combined report basis.
- Whether California lacks nexus sufficient to justify taxation of certain Harley-Davidson subsidiaries and, if there is nexus, whether the income of these subsidiaries can be attributable to California.
Date | Status |
---|---|
November 9, 2011 | The Summons and Complaint were filed. |
December 20, 2011 | Harley-Davidson filed a First Amended Complaint. |
January 20, 2012 | FTB demurred to the First Amended Complaint. Plaintiff opposed FTB’s demurrer. |
March 12, 2012 | a Minute Order was issued sustaining FTB’s Demurrer as to the first two causes of action (the 25101.15 and Gillette issues respectively) without leave to amend; and sustaining FTB’s Demurrer to the Third Cause of action (nexus issue) with leave to amend. |
March 21, 2012 | A Second Amended Complaint was filed by Harley-Davidson with the same causes of action as were set out in previous complaints (including the 4th cause of action, that certain subsidiaries were not financial corporations.) FTB timely filed its Answer to Second Amended Complaint. |
November 9, 2012 | Plaintiffs filed a Motion for Summary Judgment/Summary Adjudication of Issues. FTB timely filed its Opposition to Plaintiffs’ Motion for Summary Judgment/Summary Adjudication. |
January 17, 2013 | A Minute Order was issued by the court denying Harley-Davidson’s Motion for Summary Judgment. The parties stipulated that trial briefs and related documents would be submitted to the court in lieu of testimony for trial in the matter. The only issues brought to trial were the Revenue and Taxation Code §25101.15 issue and the nexus issue. The Gillette issue was stayed pending the outcome of Gillette. Plaintiffs dropped the 4th issue regarding whether or not certain subsidiaries were financial corporations. |
February 22, 2013 | Trial briefs were filed with the court. |
May 2, 2013 | The Trial Court issued its Statement of Decision and Judgment in favor of FTB. |
June 27, 2013 | A Notice of Appeal was timely filed by Harley-Davidson. |
December 26, 2013 | Appellants’ Opening Brief was filed. |
April 24, 2014 | Respondent’s Brief was filed. |
July 15, 2014 | Appellants’ Reply Brief was filed. |
May 13, 2015 | Oral Argument was heard and the matter was submitted for decision. |
May 28, 2015 | The Court of Appeal issued its opinion for publication, holding that the Superior Court had improperly sustained, without leave to amend, FTB’s Demurrer to the Plaintiffs’ first cause of action alleging that Revenue and Taxation Code §25105.15 discriminated against taxpayers engaged in interstate business. However, the Court of Appeal also held that the Superior Court properly concluded that Plaintiffs’ subsidiaries had nexus with California sufficient to subject them to taxation by California. The case was remanded to San Diego County Superior Court for further proceedings on Plaintiffs’ claims of discrimination. |
October 21, 2016 | Cross-Motions for Summary Judgment were heard. The court took the parties’ Cross-Motions for Summary Judgment under submission. |
October 31, 2016 | A Minute Order was filed. The Order overruled all objections to evidence, denied Harley-Davidson’s Motion for Summary Judgment, and granted FTB’s Motion for Summary Judgment. |
December 14, 2016 | A Proposed Judgment was filed by the FTB. |
December 27, 2016 | A Notice of Appeal was filed by Harley Davidson. |
December 29, 2016 | Plaintiffs’ Objections to FTB’s Proposed Judgment were filed. |
January 20, 2017 | Appellants’ Notice designating record on Appeal was filed. |
February 14, 2017 | The Court of Appeal directed Appellants to provide an appealable final judgment to the court by March 6, 2017. |
March 3, 2017 | An Order was filed by the Court of Appeal granting Appellants’ request for an extension of time to submit a final judgment. |
March 7, 2017 | Appellants submitted a copy of the final judgment to the Court of Appeal. |
April 18, 2017 | Appellants filed the record on Appeal. Appellants’ Opening Brief was filed on July 27, 2017. |
July 27, 2017 | A Motion/Application to augment the record was filed by Appellant. |
August 2, 2017 | Respondent’s Opposition to Appellants’ Motion to Augment the Record on Appeal was filed. |
August 4, 2017 | The Appellants’ motion was granted. Respondent’s Opening Brief was filed on November 30, 2017. |
November 30, 2017 | Respondent’s filed a Motion /Application to Augment the Record. |
December 1, 2017 | Respondent’s Request for Judicial Notice was filed. |
December 5, 2017 | Respondent filed a Request for Oral Argument. |
December 7, 2017 | Appellants filed a Request for Oral Argument. |
December 15, 2017 | Appellants filed an Opposition to Respondent’s Request for Judicial Notice and an Opposition to Respondent’s Motion to Augment. |
December 20, 2017 | Respondent’s November 30, 2017 Motion to Augment the record with Appellant’s appendix in the earlier appeal in this case (D064241) is treated as a motion to incorporate the appendix by reference and is granted. The documents attached to the Motion to Augment are deemed part of the record on Appeal. Respondent’s December 1, 2017, request for judicial Notice will be considered concurrently with the appeal. |
February 15, 2018 | Appellants asked for an extension of time within which to file its Reply Brief. The Court granted it. The Reply Brief is now due to be filed on April 23, 2018. |
April 23, 2018 | Appellants requested and were granted an extension of time within which to file their Reply Brief. The Reply Brief is now due to be filed on July 13, 2018. |
May 3, 2018 | Appellant's Reply Brief was filed. The case is fully briefed. |
June 4, 2018 | The Court notified the parties of the scheduling of Oral Argument. Oral Argument is scheduled to be heard on July 9, 2018. |
July 9, 2018 | The Court heard Oral Argument and the case was submitted for Decision. |
August 22, 2018 | The Court of Appeal issued its Opinion affirming the judgment of the trial court. |
September 6, 2018 | Appellants filed a Petition for Rehearing with the Court of Appeal for the Fourth Appellate District. |
September 11, 2018 | Respondent filed a Request to Publish Opinion. |
September 14, 2018 | The Appellants' Petition for Rehearing was denied by the Court of Appeal |
September 14, 2018 | The Court of Appeal granted Respondent's request to publish the opinion and issued an Order certifying its Opinion in this case for publication in the California Official Reports. |
October 24, 2018 | Plaintiffs filed a Petition for Review from the California Supreme Court. |
November 13, 2018 | Respondent's Answer to the Petition for Review was filed in the California Supreme Court. |
November 21, 2018 | Appellants' Reply to the Answer to Petition for Review was filed in the California Supreme Court. |
December 12, 2018 | The California Supreme Court denied Appellants Petition for Review. |
December 17, 2018 | The Court of Appeal for the Fourth Appellate District issued a Remittitur and deemed the case complete. |
- Filed
- 07/01/11
- Court
- Alameda County Superior Court, Case № RG11603896
- Taxpayer’s Counsel
- Bradley A. Bening, Esq., Willoughby, Stuart & Bening
- FTB’s Counsel
- Marguerite Stricklin
- Contact
- Craig Scott
- Year
- 1997 – 2001
- Amount
- Penalty
- $21,112.50
Issues:
- Whether Plaintiff is entitled to cancellation of the Preparer penalties.
- Whether Plaintiff is entitled to a refund of the $21,112.50 that he has paid to date.
Date | Status |
---|---|
June 23, 2011 | The Summons and Complaint were filed. |
August 4, 2011 | The Santa Clara County Superior Court approved a Stipulation and Order transferring the case to Alameda County. |
October 13, 2011 | An Order was issued transferring the case to Oakland, Alameda County. |
November 7, 2011 | The case was transferred to Oakland, Alameda County. |
November 8, 2011 | Notice of Receipt of Transfer was filed. |
June 27, 2013 | FTB filed the Answer to Petition. |
November 21, 2018 | FTB filed a Motion to Dismiss. The Motion is scheduled to be heard on December 18, 2018. |
December 17, 2018 | The Hearing on FTB's Motion to Dismiss has been rescheduled to December 20, 2018. |
December 18, 2018 | The Court issued a Tentative Ruling granting the Motion to Dismiss. |
December 20, 2018 | The Motion to Dismiss was granted. |
- Filed
- 11/06/19
- Court
- Los Angeles County Superior Court Case № 19STCV40077
- Taxpayer’s Counsel
- Jeffrey Lewis, Jeff Lewis Law
- FTB’s Counsel
- Suman Mathews
- Contact
- Mary Yee
- Year
- 2008
- Amount
-
- Tax
- $116,445.00
Issues:
- Whether all of the income from the plaintiff's sale of dental equipment in 2008 should have been recognized in the 2008 tax year.
Date | Status |
---|---|
November 6, 2019 | Complaint filed. |
January 6, 2020 | FTB files demurrer. |
February 13, 2020 | Plaintiff files opposition to demurrer. |
February 14, 2020 | Plaintiff files case management statement. |
February 18, 2020 | FTB files case management statement. |
February 20, 2020 | FTB files reply in support of demurrer. |
February 27, 2020 | Hearing on demurrer. FTB's demurrer sustained with leave to amend. |
April 16, 2020 | FTB files request for dismissal. |
April 17, 2020 | Court orders case management conference continued to July 1, 2020. |
June 23, 2020 | Ex Parte Application (Ex Parte Application for Judgment of Dismissal for Failure to Amend Complaint Following Sustaining of Demurrer, Memorandum of Points and Authorities in Support Thereof; Declaration of Suman Mathews in Support Thereof) filed by FTB. |
June 25, 2020 | Proposed Order filed by FTB. |
June 25, 2020 | Minute Order (Hearing on Ex Parte Application for Judgment of Dismissal) filed by Clerk. |
June 25, 2020 | Order of Dismissal filed by FTB. |
July 6, 2020 | Notice (Of Entry of Order of Dismissal) filed by FTB. |
- Filed:
- 03/18/15
- Court
- San Francisco County Superior Court, Case № CGC-15-544791
- Taxpayer’s Counsel
- Edward Ord, Esq., Cheng Zheng, Esq., Ord & Norman
- FTB’s Counsel
- Marguerite Stricklin
- Contact
- Renel Sapiandante
- Year
- 2008
- Amount
-
- Tax
- $1,482,454.00
- Penalty
- $625,855.00
Issues:
- Whether FTB properly concluded that $17,861,500 of a purported $19,750,000 bonus paid to the corporation’s sole shareholder and director during 2008 should be reclassified as a dividend and disallowed as a salary deduction to the corporation.
- Whether FTB’s assessment of penalties and interest against the corporation in the amount of $625,855.03 for tax year 2008 is appropriate.
Date | Status |
---|---|
March 20, 2015 | The Summons and Complaint were served upon FTB. |
April 16, 2015 | Plaintiff filed its First Amended Complaint for Refund of Taxes. |
June 1, 2015 | FTB filed a Demurrer to the First Amended Complaint, together with supporting pleadings. |
December 8, 2015 | An Order on Stipulation permitting Plaintiff to file a Second Amended Complaint was filed, and FTB’s Demurrer to the First Amended Complaint was taken off calendar. |
December 18, 2015 | Plaintiff’s Second Amended Complaint was filed. |
January 12, 2016 | FTB filed its Answer to the Second Amended Complaint. |
February 9, 2016 | FTB filed an Amended Answer to the Second Amended Complaint. |
October 10, 2017 | An Ex-Parte Application for Order to Continue Trial was filed by Plaintiff along with pleadings in support thereof. |
November 2, 2017 | The Court granted the Motion to Continue Trial Date. The trial is now scheduled to commence on February 20, 2018. |
January 12, 2018 | Plaintiff filed an Ex Parte Application along with pleadings in support thereof, for an Order Shortening Time within which to bring a motion to continue the currently scheduled trial date of February 20, 2017. Plaintiff's Motion is scheduled to be heard on February 9, 2018. |
February 6, 2018 | Plaintiff filed a Motion to Continue Trial, which was scheduled to commence on February 20, 2018, along with pleadings in support thereof. |
February 15, 2018 | The Court issued an order granting Plaintiff's Motion to Continue Trial. The Trial is now scheduled to commence May 29, 2018. |
May 30, 2018 | Trial commenced and continued through June 6, 2018. |
June 6, 2018 | Upon the conclusion of the trial, the Court requested the parties to each submit a Proposed Statement of Decision by August 17, 2018. |
August 3, 2018 | A Joint Stipulation to Extend Time for Parties to Lodge/File Proposed Statement of Decision after Trial was submitted by the parties. |
August 13, 2018 | An Order granting the Joint Stipulation to Extend Time for Parties to Lodge/File Proposed Statement of Decision After Trial was issued by the Court. Each party must submit a Proposed Statement of Decision by September 7, 2018. |
September 18, 2018 | An Order Granting Plaintiff's Application to Further Extend Time to Lodge/File Proposed Statement of Decision after Trial until September 21, 2018 was issued. |
September 29, 2018 | Proposed Statement of Decision after Trial was filed by Plaintiff. |
October 2, 2018 | Plaintiff filed an Application for Leave to File a Proposed Statement of Decision after Trial. The Court did not grant Plaintiff's Application. |
October 3, 2018 | The Court issued its Tentative Statement in favor of FTB. |
October 9, 2018 | FTB filed a Request for a Correction to the Tentative Statement. |
October 11, 2018 | The Tentative Statement became the Court's Statement of Decision after there were no Objections to the Tentative Statement. |
March 15, 2019 | The Judgment was issued in favor of FTB. |
June 3, 2019 | The Court entered an Amended Judgment in favor of FTB confirming that Plaintiff will receive no part of its Request for Refund of Taxes paid and that FTB shall be awarded all costs of suit for which it has requested reimbursement. |
June 5, 2019 | Notice of Entry of Judgment in favor of FTB was filed. |
- Filed
- 05/21/2018
- Court
- Los Angeles County Superior, Case № BC707004
- Taxpayer's Counsel
- Mardiros H. Dakessian Dakessian Law, LTD
- FTB's Counsel
- Charles Tsai
- Contact
- Renel Sapiandante
- Year
- 2004
- Amount
- Tax: $182,376.31
- Interest: $89,559.10
Issues:
- Whether an item of income was properly sourced to the Plaintiff individually rather than sourced to Plaintiff's trust.
- Whether Plaintiff's trust was a Qualified Charitable Remainder Trust.
- Whether FTB's assessment against Plaintiff for the 2004 Tax Year is time-barred.
Date | Status |
---|---|
May 21, 2018 | A Complaint was filed by Plaintiff. |
June 6, 2018 | A Notice of Case Conference was filed, scheduling the Case Management Conference for September 21, 2018. |
June 8, 2017 | The Summons was filed by Plaintiff. |
July 18, 2018 | Plaintiffs filed a Notice of Case Management Conference and Order to Show Cause regarding Requirements for Proof of Service and Obtaining Entry of Default and Default Judgment Pursuant to California Rule of Court 3.110 is set for September 21, 2018. |
June 29, 2018 | FTB filed its Answer. |
July 23, 2018 | The Court issued a Notice of Continuance for the Case Management Conference. The Case Management Conference scheduled for September 21, 2018, is now scheduled to occur on November 8, 2018. |
July 30, 2018 | Peremptory Challenge to the Judicial Officer was filed by Plaintiff, along with pleadings in support thereof. |
August 6, 2018 | The Court granted Plaintiff's Peremptory Challenge to the Judicial Officer. |
August 6, 2018 | The Court issued a Notice of Case Reassignment. |
August 17, 2018 | A Notice of Case Management Conference was issued by the Court which scheduled a Case Management Conference to be held on December 14, 2018. |
November 26, 2018 | Defendant filed a Case Management Statement requesting trial. |
November 28, 2018 | Plaintiff filed a Case Management Statement requesting Mediation. |
December 14, 2018 | A Case Management Order was issued scheduling the case to be heard on January 13, 2020. |
December 14, 2018 | The Court issued a Minute Order scheduling the Final; Status Conference for January 3, 2020. |
October 16, 2019 | Status conference. |
March 20, 2020 | Court order continuing trial to September 2020. |
April 10, 2020 | Final status conference continued to August 28, 2020. |
April 20, 2020 | Non-jury trial continued to September 8, 2020. |
August 28, 2020 | Stipulation and Order (Regarding Settlement and Proposed Order for Payment of Settlement) filed by FTB. |
August 28, 2020 | Minute order (Final Status Conference) filed by Clerk. |
August 28, 2020 | Notice (of Vacated Trial Date and Setting of OSC Re Dismissal) filed by FTB. |
August 31, 2020 | Minute Order (Court Order) filed by Clerk. |
August 31, 2020 | Certificate of Mailing for (Court Order) of August 31, 2020 filed by Clerk. |
- Filed
- 07/20/16
- Court
- Los Angeles County Superior Court, Case № BC627648
- Court of Appeal Second Appellate District, Case № B286857
- California Supreme Court, Case № S258092
- Taxpayer’s Counsel
- Mardiros H. Dakessian, Dakessian Law LTD
- FTB’s Counsel
- Matthew Heyn
- Contact
- Renel Sapiandante
- Year
- 2010
- Amount
- Tax: $7,384
Issues:
- Whether Rev. & Tax. Code §17145 violates Article XIII, Section 26(b) of the California Constitution’s exemption of interest on California and/or local government bonds from taxes on income.
- Whether FTB’s application of Rev. & Tax. Code §17145 with regard to dividends received from Regulated Investment Companies (“RICs”), which may have interest income from California municipal bonds, violates Article XII, Section 26(b) of the California Constitution.
Date | Status |
---|---|
July 20, 2016 | The Summons and Complaint were filed. |
August 15, 2016 | A Stipulation to Extend Time to Respond to Complaint was filed. The response to Complaint is now due September 21, 2016. |
August 16, 2016 | The court issued an order scheduling the Initial Case Management Conference to occur on January 13, 2017. |
September 6, 2016 | The Response was filed. |
December 27, 2016 | A Case Management Statement was filed by Plaintiffs. |
January 5, 2017 | FTB filed its Case Management Statement. |
January 13, 2017 | At the January 13, 2017 Case Management Conference hearing, trial was scheduled to commence on July 3, 2017. |
April 11, 2017 | A Stipulation and Proposed Order to continue the trial date was filed by Plaintiffs. |
April 11, 2017 | The court issued an Order continuing the Status Conference and the Trial commencement dates. The Status Conference is continued to September 7, 2017, and the Trial was scheduled to commence on September 18, 2017. |
September 18, 2017 | The Trial was held and the matter was taken under submission, with the court indicating it may request further briefing from the parties. |
October 30, 2017 | The court issued judgment in favor of FTB, holding that the Legislature’s enactment of Revenue and Taxation Code §17145 was appropriate and does not violate Article XIII section 26(b) of the California Constitution. |
December 7, 2017 | A Notice of Appeal was filed by Plaintiffs/Appellants. |
December 18, 2017 | Appellant’s Notice Designating the Record on Appeal was filed. |
June 4, 2018 | Appellant's Opening Brief was filed. |
June 19, 2018 | Respondent filed a Motion for Extension of Time to file Respondent's Opening Brief. The Court granted the Respondent's motion. Respondent's Opening Brief is now due to be filed on August 6, 2018. |
August 6, 2018 | Respondent's Opening Brief was filed. |
August 7, 2018 | Appellants requested an extension of time within which to file their Reply Brief. The Court granted the request. Appellants' Reply Brief is to be filed on or before October 9, 2018. |
October 3, 2018 | Appellants' Reply Brief was filed. The case is now fully briefed. |
February 15, 2019 | The Court of Appeal for the Second Appellate District issued a notice for Oral Argument. Oral Argument is scheduled for March 13, 2019. |
February 22, 2019 | Respondent's request to continue Oral Argument was granted by the Court of Appeal Second Appellate District. The matter is continued to the April calendar. |
March 8, 2019 | The Court of Appeal for the Second Appellate District scheduled the Oral Argument to occur on April 17, 2019. |
April 17, 2019 | Oral Argument was held and the matter was taken under submission. |
August 15, 2019 | The Court of Appeal issues a ruling in favor of FTB, holding Revenue and Taxation Code section 17145 does not violate the exemption in article XIII, section 26, subdivision (b) of the California Constitution. |
September 20, 2019 | Appellant filed petition for review in California Supreme Court. |
November 20, 2019 | California Supreme Court denies petition for review. |
- Filed
- December 19, 2019
- Court
- Sacramento County Superior Court, Case № 34-2019-00271764
- Taxpayer’s Counsel
- Spencer T. Malysiak, Spencer T. Malysiak Law Corp.
- FTB’s Counsel
- Debbie Vorous
- Contact
- Mary Yee
- Year
- 2007
- Amount
- $30,651.11
Issues:
- Whether plaintiff is entitled to an alimony deduction for the 2007 tax year.
Date | Status |
---|---|
December 19, 2019 | Complaint filed. |
March 5, 2020 | Plaintiff files request for dismissal. |
March 13, 2020 | Case dismissed. |
- Filed
- 09/16/16
- Court
- Sacramento County Superior Court, Case № 34-2016-00200378;
Court of Appeal Third Appellate District, Case № C087240
California Supreme Court, Case № S260507
U.S. Supreme Court, Case No. 19-1335 - Taxpayer’s Counsel
- Timothy Dummer, in propria persona
- FTB’s Counsel
- Mike Sapoznikow
- Contact
- Ann H. Hodges
- Years
- 2006 – 2008, 2010 – 2013
- Amount
- $1.00
Issues:
- Whether FTB and the Contractor Licensing Board violated the Due Process Clause of the California Constitution by suspending Plaintiff’s contractor license.
- Whether FTB violated the California Rev. & Tax. Code sections requiring a hearing on a protest of a Notice of Proposed Assessment.
- Whether Plaintiff was a resident of California during the years at issue.
Date | Status |
---|---|
September 16, 2016 | A complaint and a Motion for Preliminary Injunction seeking the immediate reinstatement of his contractor’s license were filed by Plaintiff. |
October 12, 2016 | The court denied Plaintiff’s Motion for Preliminary Injunction. |
October 18, 2016 | Defendants’ filed a Demurrer to Plaintiff’s Complaint, which was to be heard on November 18, 2016. |
October 31, 2016 | Plaintiff filed an Opposition to Defendants’ Demurrer. |
November 10, 2016 | Defendants’ Reply to Plaintiff’s Opposition to Defendants’ Demurrer to Complaint was filed. |
November 18, 2016 | The court, on its own motion, continued the hearing to November 23, 2016. |
November 23, 2016 | Defendant State License Board requested and was granted a continuance of the hearing date. |
December 20, 2016 | Plaintiff improperly filed a First Amended Complaint for Injunctive Relief prior to the hearing on the pending Demurrer. |
January 5, 2017 | The court heard arguments on Defendants’ Demurrer and issued a Minute Order sustaining the Demurrer and allowing leave to amend. |
February 8, 2017 | Defendants filed a Demurrer to the First Amended Complaint that was filed December 20, 2016, which was scheduled for hearing on March 9, 2017. |
February 21, 2017 | Defendants filed a Case Management Statement. |
February 24, 2017 | The Plaintiff filed an Opposition to Defendants’ Demurrer. |
March 2, 2017 | Defendants filed a Reply to Plaintiff’s Opposition to Demurrer. |
March 9, 2017 | The court overruled the Demurrer. |
March 16, 2017 | A Case Management Statement was filed by Plaintiff. |
March 20, 2017 | Plaintiff filed his Second Amended Complaint. |
April 20, 2017 | A Demurrer to the Second Amended Complaint was filed by Defendant, along with pleadings in support thereof. |
April 24, 2017 | The Hearing on the Demurrer was scheduled for May 23, 2017. |
April 28, 2017 | Plaintiff’s Opposition to Defendants’ Demurrer was filed. |
May 23, 2017 | The court issued a ruling denying the Demurrer to the Second Amended Complaint. |
June 5, 2017 | FTB filed its Answer to the Second Amended Complaint. |
September 18, 2017 | The court set this case for trial, commencing March 26, 2018. The Settlement Conference is set for February 5, 2018. |
December 8, 2017 | Plaintiff’s Motion for Summary Judgment was filed, along with pleadings in support thereof. The Motion for Summary Judgment is scheduled to be heard on February 20, 2018. |
January 2, 2018 | A Protective Order was filed by Defendants protecting Plaintiff’s confidential tax information. |
February 5, 2018 | Settlement Conference was held. |
February 14, 2018 | FTB filed a Motion to Amend the Answer. |
February 16, 2018 | The Court issued a Tentative Ruling on Plaintiff's Motion for Summary Judgment, which if adopted would deny Plaintiff's Motion. Plaintiff requested a hearing on the motion and the Court scheduled the hearing to occur on February 20, 2018. |
February 20, 2018 | The Court heard oral arguments on the Motion for Summary Judgment. After the hearing, the Court denied Plaintiff's Motion for Summary Judgment. |
February 27, 2018 | Plaintiff's Opposition to Defendant's Motion for Leave to Amend the Answer was filed. |
March 5, 2018 | Defendants filed a Reply in Support of Defendants' Motion for Leave to Amend the Answer. |
March 5, 2018 | Defendants filed Evidentiary Objections to Plaintiff's Opposition to Defendants' Motion for Leave to Amend the Answer. |
March 14, 2018 | The Minute Order was issued by the Court denying Defendants' Motion for Leave to Amend the Answer. |
March 14, 2018 | The Notice of Renewed Motion and Renewed Motion for Leave to Amend the Answer, with pleadings in support thereof were filed by Defendants. |
March 15, 2018 | An Ex Parte Application to Shorten Time for Consideration of Renewed Motion to Leave to Amend the Motion was filed by Defendants. |
March 15, 2018 | Plaintiff's Opposition to Defendants' Renewed Motion for Leave to Amend the Answer was filed. |
March 15, 2018 | Plaintiff's Opposition to Defendants' Ex Parte Application to Shorten Time for Consideration of the Renewed Motion for Leave to Amend the Answer was filed. |
March 19, 2018 | Defendants filed a new Notice of Renewed Motion and Motion for Leave to Amend the Answer with pleadings in support thereof. |
March 21, 2018 | Plaintiff's Trial Brief was filed. |
March 22, 2018 | The Court granted Defendants' Motion to Shorten Time for Consideration of Renewed Motion for Leave to Amend the Answer. |
March 26, 2018 | Defendants filed their Trial Brief. |
March 26, 2018 | A two day trial commenced and the matter was submitted for decision. |
May 3, 2018 | The Court issued a Notice of Decision in favor of FTB. |
May 16, 2018 | Defendant's filed a Proposed form of Judgment together with a Notice of Entry of Judgment. |
May 21, 2018 | Notice of Appeal was filed Plaintiff. |
June 6, 2018 | Plaintiff filed a Motion to Stay Enforcement of Judgment Pending Appeal and to Strike Court Costs or in the alternative Tax Costs. |
June 11, 2018 | FTB's Response to Plaintiff's Motion to Stay Enforcement of Judgment Pending Appeal and to Strike Court Costs or in the Alternative Tax Costs was filed, along with supporting documentation. |
July 10, 2018 | Appellant's Notice Designating Record on Appeal was filed. |
August 10, 2018 | Plaintiff's Motion to Stay Enforcement of Judgment Pending Appeal and to Strike/Tax Costs was heard and taken under submission. |
August 14, 2018 | The Court issued a Minute Order granting Plaintiff's Motion to Stay Enforcement of Judgment pending appeal in part and denied in part. The Court held that Defendants were the prevailing party. The Court rejected each of Plaintiff's contentions with the limited exception of the costs of Defendant's Exhibits. |
August 21, 2018 | Plaintiff's Notice of Motion and Motion for Reconsideration of Order Denying Motion to Stay Enforcement of Judgment Pending Appeal Pursuant to Stipulation and to Strike Court Costs or in the Alternative to Tax Costs was filed with pleadings in support thereof. |
August 27, 2018 | The Court rejected Plaintiff's Motion for Reconsideration as being incomplete. |
September 7, 2018 | Plaintiff refiled the Motion for Reconsideration along with pleadings in support thereof. |
September 25, 2018 | The Court denied the Plaintiff's Motion for Reconsideration. |
November 26, 2018 | The Appellant filed the Record on Appeal. The Appellant's Opening Brief is due to be filed on or before January 7, 2019. |
January 7, 2019 | Appellant's Opening Brief was filed. |
January 15, 2019 | Respondent's Application for Extension of Time to file a brief was granted. Respondent's Reply Brief is now due to be filed on April 8, 2019. |
January 17, 2019 | Appellant's Opposition to Respondents' Application for Extension of time to file brief was filed. |
March 25, 2019 | Respondents filed a Certificate of Interested Parties. |
March 25, 2019 | Respondents' Request for Judicial Notice was filed. |
March 25, 2019 | Respondents' Motion to Supplement the Record was filed. |
April 3, 2019 | The ruling on Respondents' Request for Judicial Notice was deferred. |
April 12, 2019 | Respondents' Opening Brief was filed |
May 1, 2019 | Appellant's Reply Brief was filed. The matter is now fully briefed, and the parties await the scheduling of Oral Argument. |
May 14, 2019 | Appellant's Motion to Strike Respondents' Brief was denied. |
September 10, 2019 | Court of Appeal sends oral argument waiver notice. |
September 18, 2019 | Appellant requests oral argument. |
September 27, 2019 | Court of Appeal schedules oral argument for December 17, 2019. |
November 20, 2019 | Appellant's supplemental reply brief was returned unfiled at the direction of the court. |
December 30, 2019 | Appellate court affirms trial court judgment in FTB's favor. |
January 8, 2020 | Appellant files petition for rehearing. |
January 17, 2020 | Appellate court enters order denying appellant's rehearing petition. |
January 29, 2020 | Appellate court sends letter to appellant returning untimely petition for rehearing. |
February 5, 2020 | Appellant files petition for review in California Supreme Court. |
February 19, 2020 | Respondents file letter informing California Supreme Court that they do not intend to file an answer to the petition for review unless one is requested by the Court. |
March 25, 2020 | Petition for Review. |
April 15, 2020 | Remittitur issued. |
May 26, 2020 | Petition for a writ of certiorari filed by Plaintiff in U.S. Supreme Court (Response due July 6, 2020). |
June 11, 2020 | Waiver of right of respondent California Contractors State License Board, et al. to respond filed |
June 24, 2020 | Distributed for Conference of September 29, 2020 |
October 5, 2020 | Petition denied |