State Taxes - Judicial Interpretation

Useful Rulings on State Taxes

Recent Rulings on State Taxes

VANESSA MORALES VS WAG LABS, INC., A DELAWARE CORPORATION

The Settlement Administrator shall be responsible for (a) processing the data provided by Defendant to be used in calculating Individual Settlement Payments; (b) preparing, printing, and mailing to Aggrieved Employees the PAGA Payment Letter (attached hereto as Exhibit 1), as well as following up with reasonable skip tracing; (c) calculating and mailing Individual Settlement Payments to Aggrieved Employees; (d) filing any required federal and state tax forms and related agency reporting; (e) filing any required

  • Hearing

    Mar 10, 2020

  • Type

    Employment

  • Sub Type

    Other Employment

  • Judge Elaine Lu
  • County

    Los Angeles County, CA

CARRIEN QIAN HE, AN INDIVIDUAL VS JAY MIN CHEN, AN INDIVIDUAL, ET AL.

Request forty-three, asks for the corporation’s state tax records. (See id.) In response to each of the Requests, Defendant responded with the following statement: Responding party is unable to comply, Responding party affirms that a diligent search and a reasonable inquiry has been made in an effort to comply with that demand.

  • Hearing

    Feb 21, 2020

  • Type

    Personal Injury/ Tort

  • Sub Type

    Fraud

CARRIEN QIAN HE, AN INDIVIDUAL VS JAY MIN CHEN, AN INDIVIDUAL, ET AL.

Request forty-three, asks for the corporation’s state tax records. (See id.) In response to each of the Requests, Defendant responded with the following statement: Responding party is unable to comply, Responding party affirms that a diligent search and a reasonable inquiry has been made in an effort to comply with that demand.

  • Hearing

    Feb 21, 2020

  • Type

    Personal Injury/ Tort

  • Sub Type

    Fraud

PEOPLE OF THE STATE OF CALIFORNIA V. PONG MARKETING AND

Courts have also extended this California statutory protection to federal tax returns, reasoning that disclose of one’s federal tax return would reveal some of the same information as appears on the state tax return. Under the circumstances, forcing disclosure of the information in the federal tax return would be equivalent to forcing disclosure of the state returns and would operate to defeat the purposes of the state statute.

  • Hearing

    Feb 07, 2020

GLOBAL DISCOVERIES VS. CCC

State Bd, of Equalization, the California Supreme Court discussed the role of the administrative agency in implementing statutes, in that case the State Board of Equalization and the state tax laws, and the Court’s role in reviewing the agency’s interpretation of the statute and adoption of rules and regulations: The Legislature has delegated to the Board the duty of enforcing the sales tax law and the authority to prescribe and adopt rules and regulations. [Citations omitted.]

  • Hearing

    Feb 06, 2020

SINGH V. HAMID

Although defendant declares that his past problems with the state tax authorities has no bearing on his current accounting practices or financial condition of the station, he does not declare he has changed his bookkeeping/accounting process to avoid confusion about income reporting.

  • Hearing

    Jan 31, 2020

LOUIS JONES, ET AL. V. CAPITAL ALLIANCE ADVISORS, INC., ET AL.

Indeed, as phrased, the deposition question does not request production of Jones’s federal or state tax returns. Rather, this is a “yes or no” question which does not seem to implicate the taxpayer privilege. In other words, plaintiff Jones can answer the question without producing his federal or state tax returns. As a consequence, defendant Capital is entitled to a response to the question. Accordingly, the motion to compel an answer to the deposition question is GRANTED.

  • Hearing

    Jan 16, 2020

  • Judge

    Presiding

  • County

    Santa Clara County, CA

KOREAN WESTERN PRESBYTERIAN CHURCH OF LOS ANGELES VS JONG SUK CHOI, ET AL.

Defendant Choi will be enjoined from using Church’s name, website, telephone number, fax number, federal and state tax identification numbers, and federal employer identification number. All opposing Defendants will be enjoined from interfering with Church’s possession, control, and management of its Property, entering onto the Property without permission, and disrupting and/or interfering with Church’s meetings, events, and activities on the Property.

  • Hearing

    Jan 16, 2020

  • Type

    Business

  • Sub Type

    Intellectual Property

BLAINE VAN PATTEN, INDIVIDUALLY AND AS SOLE SURVIVING PARTNER OF A GENERAL PARTNERSHIP RELATING TO 2919 S. HOOVER STREET, LOS VS TYREE ANNE GILFOIL CLARK, AS AN INDIVIDUAL AND AS THE SURVIVING SPOUSE OF TERRY E. CLARK, DECEASED, ET AL.

That preliminary title report, which is missing pages 2 and 3, references two tax liens on pages 4 and 5: a federal tax lien and a California state tax lien. Id. On or about October 21, 2019, Tyree’s counsel, Andrew M. Hutchison (“Hutchison”) ordered a preliminary title report from Chicago Title Company. Hutchison Decl. ¶12, Ex. K. The report states that title is vested in: Florence W.

  • Hearing

    Dec 17, 2019

  • Type

    Other

  • Sub Type

    Intellectual Property

P STANDARD GENERAL LTD ET AL VS DOV CHARNEY

In Li, the Court of Appeal explained that the privilege against disclosure of state tax returns is not absolute, and will not be upheld if, like in this case, “a public policy greater than that of the confidentiality of tax returns is involved.” (Id. at 76.) Like in Li, Judgment Creditors have presented evidence of Judgment Debtor’s attempts to avoid payment of the subject judgments.

  • Hearing

    Dec 16, 2019

  • Judge

    James E. Blancarte or Serena R. Murillo

  • County

    Los Angeles County, CA

FURRA V. PAPPAS, ET AL.

Here, the Court finds that request (1) of the subpoena, for federal and state tax returns from 2014-2018, should be quashed because the documents sought are privileged. Tax returns are privileged, and this privilege extends to entities, not just individuals. (Weil & Brown, Cal. Practice Guide: Civil Procedure Before Trial (The Rutter Group 2019) ¶ 8:112, citing Webb v.

  • Hearing

    Dec 13, 2019

SHAH V. GEE

Standard Oil Co. of Calif. (1957) 49 Cal.2d 509, 513-514] (“Taxpayers are privileged to withhold disclosure of copies of both their federal and state tax returns and the information contained therein. The privilege is implied from the policy of confidentiality re state income tax returns expressed in Rev. & Tax. C. § 19542 (misdemeanor for public officials to reveal contents of tax returns).”).)

  • Hearing

    Nov 08, 2019

STILWELL V. FIRST ALARM

Your federal and state tax returns (e.g., Form 1040, Form 540) for the years [].1 In order to protect YOUR privacy, YOU may “redact” (black out or 21 cross out) all information from YOUR tax returns before providing them except YOUR name, the amount of taxable income, and the amount of the 22 total tax. 23 (Declaration of Robin G. Workman in Support of Plaintiffs’ Motion to Quash Subpoenas, Exs. 24 1-33, emphasis in original.) 25 Plaintiffs move to quash the subpoenas.

  • Hearing

    Nov 03, 2019

SOL COMPONENTS LLC V. ELEVATED SOLAR PERFORMANCE, INC.

Defendant has claimed exemptions based on UCC-1 filings, a state tax lien, and wages owed to employees. However, it has only submitted evidence, consisting of the declaration of Susan Bussdeiker, who attests that she is the defendant’s vice president finance and has not been paid her biweekly salary of $4,038.47 for her work after August 10, 2019. Ms. Bussdeiker attests that she is owed gross wages of $16,153.88 as of the date she executed her declaration on October 22, 2019.

  • Hearing

    Oct 31, 2019

KETTNER INVESTMENTS LLC VS KRIEBEL

Requests 19-22 seek production of all federal and state tax returns, attachments, "and all documents ancillary thereto" for General Hemp, Stone Ash Delaware, Kettner, and Stone Ash California. Plaintiffs have now agreed they do not object to Mr. Ibarra's production of tax returns as to General Hemp, Stone Ash Delaware, and Kettner, but continue to object as to Stone Ash California.

  • Hearing

    Oct 31, 2019

  • Type

    Contract

  • Sub Type

    Breach

KETTNER INVESTMENTS LLC VS KRIEBEL

Requests 19-22 seek production of all federal and state tax returns, attachments, "and all documents ancillary thereto" for General Hemp, Stone Ash Delaware, Kettner, and Stone Ash California. Plaintiffs have now agreed they do not object to Mr. Ibarra's production of tax returns as to General Hemp, Stone Ash Delaware, and Kettner, but continue to object as to Stone Ash California.

  • Hearing

    Oct 31, 2019

  • Type

    Contract

  • Sub Type

    Breach

KETTNER INVESTMENTS LLC VS KRIEBEL

Requests 19-22 seek production of all federal and state tax returns, attachments, "and all documents ancillary thereto" for General Hemp, Stone Ash Delaware, Kettner, and Stone Ash California. Plaintiffs have now agreed they do not object to Mr. Ibarra's production of tax returns as to General Hemp, Stone Ash Delaware, and Kettner, but continue to object as to Stone Ash California.

  • Hearing

    Oct 31, 2019

  • Type

    Contract

  • Sub Type

    Breach

KETTNER INVESTMENTS LLC VS KRIEBEL

Requests 19-22 seek production of all federal and state tax returns, attachments, "and all documents ancillary thereto" for General Hemp, Stone Ash Delaware, Kettner, and Stone Ash California. Plaintiffs have now agreed they do not object to Mr. Ibarra's production of tax returns as to General Hemp, Stone Ash Delaware, and Kettner, but continue to object as to Stone Ash California.

  • Hearing

    Oct 31, 2019

  • Type

    Contract

  • Sub Type

    Breach

ANDREA W. VS SOHAN DUA

. [¶] Any and all information, including Immigration, Social Security Issuances and Use, and IRS and various State Tax Levies and information will be exposed. We are positive the media worldwide will enjoy what they find.” This warning is repeated in the fifth paragraph: “[A]ll pertinent information and documentation, if in violation of any U.S. Federal, Immigration, I.R.S., S.S. Admin., U.S.

  • Hearing

    Oct 25, 2019

  • Type

    Personal Injury/ Tort

  • Sub Type

    other

NGUYEN V. NGUYEN

No. 15 – DENIED Plaintiff Peter D. asks SMG to produce all of its federal and state tax returns, including all supporting schedules, for tax years 2014-2018. Tax returns are privileged, and this privilege extends to entities, not just individuals. Plaintiff fails to show that any of the very limited exceptions for disclosure apply. Cal. Prac. Guide Civ. Pro. Before Trial at ¶ 8:112 (citing Webb v.

  • Hearing

    Sep 16, 2019

PEOPLE OF THE STATE OF CALIFORNIA, EX REL., ET AL. V. COACHELLA VALLEY

RPD No. 9 asks Coachella to produce “a copy of [its] California state tax exemption application or FTB 3500A.” (Id. at p. 13:13-14.) In response to the requests, Coachella asserted several objections. As a threshold matter, the City fails to establish good cause for the discovery of Coachella’s IRS Form 1023, its California state tax exemption application, or its FTB 3500A.

  • Hearing

    Sep 05, 2019

G.S.S. RESTAURANT, INC. V. UNION INVESTMENTS

Restaurant, Inc. dba Gandhi Place Restaurant is ordered to produce the following responsive documents within 20 days or, within the same time period, to provide a verified response indicating that the documents do not exist in compliance with CCP § 2031.210(a): 2018 Federal Tax Returns; K-1 Schedules for the 2015-2017 Tax Returns; Signed copies of the Tax Returns already produced; State Tax Returns from 2014-2018; balance sheet for year 2014; income and expense statement for year 2014.

  • Hearing

    Aug 19, 2019

BERNATE TICINOTRUST DATED MARCH 2, 2009 TRUST '3' VS. CITY OF SAN DIEGO [E-FILE]

Plaintiffs also request the Court order the City to refund $4,986.70 that they contend was improperly intercepted from their state tax refund. Plaintiffs they refused to pay the City for its work on the CEQA appeals because the City's conduct was contrary to law, and as a result they were sent to collections. This issue was first raised in the reply, depriving the City of the opportunity to respond.

  • Hearing

    Aug 08, 2019

ALAN CERF V. WILLIAM WOODWARD, ET AL.

All state tax returns. All federal tax return including but not limited to form 1120 and Schedule C forms. All California employment tax returns, forms DE-9 and DE-C. All loan applications. All documents to or from the Department of Insurance. All documents to or from your insurance carriers for liability of errors and omissions insurance. All 1099-M forms received, especially those from 2018. All 1099-M forms issued. All business licenses, fictitious business name filings, insurance licenses.

  • Hearing

    Jul 29, 2019

ROBERT S. SHUMAKE LIVING TRUST 1994 VS JASON Q. WILSON TRUST DATED OCTOBER 18, 2007 ET AL

“5.7.2 The Qualified Transferee shall furnish to the Company the Qualified Transferee’s taxpayer identification number and any and all other information necessary or appropriate for the Company to file all required federal and state tax returns.

  • Hearing

    Jul 12, 2019

  • Judge Donna Geck
  • County

    Santa Barbara County, CA

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