Tax

A private citizen group of taxpayers had taxpayer standing under CCP 526a to sue the District Attorney seeking an injunction to stop his office's confidential informant program, the principal aim of which was to secure confessions from criminal defendants in violation of their constitutional rights.  The suit was brought by taxpayers to enjoin waste of public funds on an illegal… Read More

Plaintiff stated a viable claim for unjust enrichment after it contracted with a property owner to appeal property tax assessments in return for 30% of any resulting refund, but the property was foreclosed upon by defendant before the tax refund came through. Read More

Under the Commerce Clause, the states’ power to impose sales taxes on sellers is limited only by the requirement of a substantial nexus to the taxing state; the seller’s physical presence in the state is no longer required for the imposition of sales tax. Read More

The California Constitution does not restrict the voters’ ability to impose or increase taxes by initiative measures, even though some restrictions do apply to local governments seeking to do the same.   Read More

A tax sale conducted in accordance with California law conclusively establishes that the price obtained at that sale was for reasonably equivalent value, so  the sale cannot be set aside as a fraudulent transfer in bankruptcy.  Read More

Nevada correctly allowed its citizen to sue California's Franchise Tax Board in Nevada state court, since it need not apply California law immunizing the Franchise Tax Board from such suits; but it was wrong to allow its citizen to collect more than $50,000 in damages from California's agency, when Nevada law prohibits damage awards in that amount against Nevada's own… Read More