Yearly Archives: 2020

Top State & Local Tax Cases Of 2020

By Dakessian Law | December 12, 2020
Law360 (December 12, 2020): HWCC-Tunica Inc. et al. v. Mississippi Department of Revenue et al. A Mississippi Supreme Court decision that two casinos cannot claim tax deductions under state law for the cost of prizes randomly awarded to members of rewards programs puts courts’ deference to tax agencies squarely in the crosshairs.  . . . […]
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It’s Time To Invalidate Single-Sales Factor For Biz Income Tax

By Dakessian Law | December 7, 2020
Law360 (December 7, 2020) — We predict the 2020s will see just as seismic a shift in state tax constitutional law as the 2010s did with South Dakota v. Wayfair Inc.[1] Single-sales-factor apportionment will be subjected to a modern, nuanced judicial analysis, and another decades-old foundational precedent, Moorman Manufacturing Co. v. Bair[2] — upholding single-sales […]
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Taxpayers Entitled to Refund for 2011 Sale of Stock, OTA Rules

By Dakessian Law | December 4, 2020
CalTaxletter (December 4, 2020): Two taxpayers were entitled to a refund of $423,695 for the 2011 tax year, the Office of Tax Appeals concluded in an October 21 ruling in the Appeal of L. Conacher and J. Dea. In its 2-1 ruling, the OTA additionally denied the Franchise Tax Board’s proposal of $20,120 of additional […]
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Don Griswold Joins Dakessian Law, Ltd.

By Dakessian Law | September 1, 2020
September 1, 2020 | Los Angeles, CA: Dakessian Law Ltd, one of the pre-eminent firms in the field of California taxation, is excited to announce the addition of noted multistate tax attorney Don Griswold as a partner in the firm. In response to client demand for strategic advice and representation regarding multistate matters, the firm […]
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State Supreme Court Lets Taxpayers’ Win Stand in Case Involving Tax on Liquid Storage Capacity

By Dakessian Law | January 17, 2020
CalTaxletter (January 17, 2020): The California Supreme Court this week denied review of a Court of Appeal ruling that invalidated a tax in Rialto as an invalid real property tax. The high court’s January 15 action leaves in place the taxpayer’s win in Tesoro Logistics Operations, LLC et al. v. City of Rialto. In its […]
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