Brian W. Toman

Brian W. Toman

Reed Smith

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California Taxpayers: Gillette Still an Option for the 2013 Return

What’s the Option? - We’re all still waiting for a final decision in Gillette. In the meantime, taxpayers have an option for the returns due this fall. They may compute their apportionment using one of the following...more

8/19/2014 - Apportionment Gillette v Franchise Tax Board Gross Receipts Multistate Tax Compact Tax Refunds

California Tax Developments - A Reed Smith Quarterly Update (2nd Quarter 2014)

Case Updates - California’s taxing agency gets reprimanded again; ordered to pay $2.6 million in attorneys’ fees. We previously reported on the Los Angeles Superior Court case Lucent Technologies, Inc., et al. v. Board...more

8/14/2014 - Corporate Taxes State Tax Equalization Boards State Taxes Tax Reform Technology

California Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2014)

Case Updates - Superior Court deems Comcast and QVC are not unitary; determines early termination fee is business income. On March 6, 2014, a Los Angeles Superior Court issued its final decision in Comcon Production...more

5/20/2014 - Abercrombie & Fitch Comcast Commerce Clause Fees Franchise Tax Board MediaOne OTC QVC Termination Unitary Business

California Tax Developments - A Reed Smith Quarterly Update (4th Quarter 2013)

Happy 2014! The start of the New Year invites a look back on highlights from the past year. In case you missed it, here’s a recap of what happened in the great Golden State during the last quarter of 2013....more

2/7/2014 - Comcast Franchise Tax Board State Taxes Tax Liability

California Quarterly Update -- A Reed Smith Quarterly Update (3rd Quarter 2013)

Welcome to the Reed Smith California State Tax Quarterly Update for the 3rd Quarter of 2013. With fall in full swing and summer an almost distant memory, we will update you on recent happenings in the California tax world,...more

11/7/2013 - Franchise Tax Board Franchise Taxes Property Tax Sales & Use Tax Software

California Supreme Court Draws Bright-Line on Taxation of Intangibles

Recently, the California Supreme Court issued an important decision regarding the property tax treatment of intangible rights and assets. In Elk Hills Power, LLC v. Board of Equalization, the court held that the value of...more

10/23/2013 - Carbon Emissions Greenhouse Gas Emissions Intangible Property Intangibles Tax Credits

California Quarterly Update -- A Reed Smith Quarterly Update (2nd Quarter 2013)

Welcome to the first edition of a series of quarterly updates from Reed Smith on California state tax developments. Every quarter, we will bring you legal updates and provide some insight on what taxpayers are facing in...more

7/30/2013 - Attorney's Fees Enterprise Zones Jerry Brown Multistate Tax Compact New Legislation Tax Incentives

Reed Smith State Tax Team Obtains Attorney Fee Award for Client: Court Orders Franchise Tax Board to Pay $1.2 Million

After a contentious 12-year battle with the California Franchise Tax Board, culminating with a lopsided victory at trial, Reed Smith has now achieved total vindication for Orange County real estate entrepreneur Ron Lane in...more

6/20/2013 - Attorney's Fees Franchise Tax Board Franchises

Microsoft Court Holds Right to Replicate Software Is an Intangible Property Right for Purposes of California’s Sales Factor...

Earlier this week, the California Court of Appeal, First District, held that the right to replicate and install software is an intangible property right for sales-factor sourcing purposes. Thus, for the years at issue, the...more

12/28/2012 - Franchise Tax Board Intangible Property License Agreements Microsoft Right to Replicate Royalties Software Tangible Property

California’s Proposition 39: Not-so-Mandatory Single Sales Factor

On November 6, California voters passed Proposition 39, which changes the state’s default apportionment to a single sales factor method. Additionally, Proposition 39 adopted a mandatory market-sourcing method for sourcing...more

11/14/2012 - Franchise Tax Board Gillette v Franchise Tax Board Multistate Tax Compact Proposition 39 Sales Factor

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