Marty Dakessian

Marty Dakessian

Reed Smith

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California’s Attempt to Retroactively Tax its Residents

In Cutler v. Franchise Tax Board, a case litigated by Reed Smith, a California Court of Appeal held that the California property and payroll requirements of California’s Qualified Small Business Stock provisions were invalid....more

2/12/2013 - Capital Gains Commerce Clause Cutler v Franchise Tax Board Franchise Tax Board Investors Qualified Small Business Stock Retroactive Application Retroactive Taxes Startups Tax Deferral

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