(United States Seventh Circuit) - Affirmed the U.S. Tax Court's ruling that an energy company was liable for a deficiency of more than $400 million for certain previous tax years, and also for $87 million in accuracy-related penalties.

(California Court of Appeal) - Held that a vehicle inspection company that leased land from the U.S. Navy failed to demonstrate that county tax authorities overvalued its leasehold interest by assuming that the lease would be extended beyond its original term. Affirmed the dismissal of the taxpayer's suit seeking a tax refund.

(California Court of Appeal) - Affirmed the dismissal of a telecommunication company's lawsuit seeking a refund of California sales and use taxes. Held that the tax exclusion for telephone lines does not extend to pre-installation component parts that may one day be incorporated into completed telephone systems.

(United States Ninth Circuit) - Affirming a U.S. Tax Court decision, held that the former sole shareholder of a company that received a $65 million litigation settlement was liable for the taxes, and in particular the pre-notice interest component, despite having entered into a tax-shelter transaction.

(United States Seventh Circuit) - Affirmed the Tax Court's finding that a woman did not qualify for innocent spouse relief, in a case involving a married couple's deficient joint federal income tax return.

(California Court of Appeal) - Reinstated an unjust enrichment claim brought by a tax specialist that had helped a landowner reduce delinquent property taxes. Held that a foreclosure sale purchaser of the land had reason to know that the tax specialist had a contractual interest in a percentage of the tax refund. Reversed dismissal of the tax specialist's unjust enrichment claim against the foreclosure sale purchaser.

(California Court of Appeal) - Held that a county appeals board erred in denying a hotel's request for a property tax refund. The hotel contended that the property valuation was incorrect. Reversed and remanded to the board for a new hearing.

(California Court of Appeal) - Held that a homeowner was not entitled to a refund of property taxes. County officials correctly determined that there was a change in ownership of a house she co-owned with her sister, which triggered a reassessment of its value. Affirmed a judgment after trial.

(United States Second Circuit) - Held that a husband and wife were not liable for a 2008 tax deficiency. The IRS had applied the substance‐over‐form doctrine to recharacterize various lawful tax‐avoiding transactions as tax‐generating events for the taxpayers, their adult sons, a family trust, and a family‐controlled corporation. Reversed the tax court.

(United States Seventh Circuit) - Held that a tax shelter reflected an abusive sham. Affirmed the Tax Court's judgment and imposition of penalties.

(California Court of Appeal) - Held that a property owner could not proceed with a lawsuit seeking to recover tax overpayments. Affirmed a dismissal, in a case involving the determination of the real property's base-year value, a core metric for assessing property taxes in California.

(California Court of Appeal) - Held that a county tax assessor incorrectly determined the value, for property tax purposes, of a concessionaire's lease at San Francisco International Airport.

(United States Ninth Circuit) - Affirmed the Tax Court's decision that a decedent's estate had overstated the amount of a charitable deduction and thus received a large tax windfall. Also affirmed the imposition of an accuracy-related penalty.

(United States Supreme Court) - This case involved the State of Washington's tax on fuel importers who travel by public highway. The Yakama Nation contended that its 1855 treaty with the United States forbids that tax from being imposed upon fuel importers who are tribal members. The U.S. Supreme Court agreed with the tribe. Justice Breyer's plurality opinion was joined by only two other justices. Justices Gorsuch and Ginsburg concurred in the judgment.

(California Court of Appeal) - Held that homeowners were not disqualified from taking a tax break. California has a special tax provision benefitting homeowners over 55 years of age when they relocate to a replacement dwelling in the same county. Reversed the trial court.

(United States Second Circuit) - Held that the U.S. Tax Court could order a refund of a taxpayer's income tax overpayment. The Tax Court had concluded that it lacked jurisdiction under the particular circumstances here, even though all parties agreed that the taxpayer had overpaid. Disagreeing, the Second Circuit reversed and remanded, characterizing the issue as one of first impression in any court.

(California Court of Appeal) - Held that a plaintiff in a tax refund lawsuit was not entitled to an award of attorney fees. Affirmed the ruling below.

(California Court of Appeal) - Held that a plaintiff in a tax refund lawsuit was not entitled to an award of attorney fees. Affirmed the ruling below.

(United States Ninth Circuit) - Upheld the validity of a Treasury Department regulation. The provision's focus is that related business entities must share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as qualified cost-sharing arrangements. Reversed the judgment of the U.S. Tax Court.

(Supreme Court of California) - Held that it is constitutional for San Francisco to impose a tax on drivers who park their cars in paid parking lots, even when the parking lot is operated by a state university.

(United States Supreme Court) - Clarified the limits of a State's power to tax a trust. Struck down a North Carolina requirement that a trust must pay income tax to the State whenever the trust's beneficiaries live in the State -- regardless of whether the beneficiaries have received, can demand, or will ever receive a distribution of trust income. Justice Sotomayor delivered the opinion for a unanimous Court, in this due process challenge brought by a family trust.

(United States DC Circuit) - Reversed and remanded. The Tax Court improperly dismissed a case involving a man's application to the IRS for a whistleblower award because although his application was untimely the filing period was not jurisdictional and is subject to equitable tolling.

(California Court of Appeal) - In a labor and employment action, arising over a former, female firefighter's claims of harassment and discrimination against the City of Petaluma, the trial court's discovery orders are reversed where: 1) outside counsel's pure fact-finding role in the prelitigation investigation constituted legal services in anticipation of litigation and is privileged; and 2) defendant employer did not waive attorney-client privilege by asserting an avoidable consequences defense under the circumstances.

(United States Fourth Circuit) - In a challenge to the conditions placed on the privilege of admission to the Bar of the United States District Court for the District of Maryland in Local Rule 701, the District Court's grant of the Government's motion to dismiss is affirmed where Rule 701 violates neither the Constitution nor federal law.

(United States Ninth Circuit) - In a petition for a writ of mandamus to force the district court to admit an attorney it had previously denied admission pro hac vice in the high-profile criminal trial of Cliven Bundy, the District Court's denial is affirmed where it did not abuse its discretion, as there are a litany of reasons for denying the attorney's pro hac vice status.

(Supreme Court of California) - In an action that implicates the public‘s interest in transparency and a public agency‘s interest in confidential communications with its legal counsel, the Court of Appeal’s judgment concerning whether billing invoices are privileged is reversed where invoices for work in pending and active legal matters are so closely related to attorney-client communications that they implicate the heart of the privilege rule.

(California Court of Appeal) - In an environmental action, challenging defendant city's finding that a project was exempt from formal environmental review, the trial court's grant of mandatory relief to plaintiff under Code of Civil Procedure section 473(b) is reversed where: 1) such relief is limited to default, default judgments, and dismissal; and 2) the trial court's grant of judgment to defendant after plaintiff counsel failed to prepare and lodge the administrative record as stipulated does not fall within either category.

(California Court of Appeal) - Concluding that a defendant and their counsel unilaterally created an appeal-able order by making a motion in bad faith with the intention of creating a series of appeals that would forestall and damage the ability to proceed to trial and affirmed the denial of a motion to compel arbitration filed 11 days before the scheduled trial on its merits and imposing monetary sanctions on the defense an counsel for bringing a frivolous appeal.

(California Court of Appeal) - Granting a writ petition in the case of a doctor who contested the introduction of arrest records relating to his conviction for possession of cocaine in professional misconduct proceedings and the tension between the Penal Code section stating that successful completion of a diversion program should not be used in a way that could result in the loss of a license and the Business and Professions Code section stating that the successful completion of diversion does not prohibit the agency from taking disciplinary action, holding that the latter statute was controlling.

(California Court of Appeal) - Denying a petition for writ of mandate or prohibition challenging a trial judge's refusal to disqualify himself and for the attorney's removal as defense counsel in a case where the defense attorney engaged in a series of procedural delays in his defense of a man charged with two counts of rape that the court eventually held was denying the victim, defendant, and government their right to a speedy trial because the court correctly found that his motion to disqualify was untimely and the trial court had the authority to remove defense counsel to ensure adequate representation is provided and to avoid the substantial impairment of court proceedings... a rarely exercised authority that was held to be appropriate in this instance.

(California Court of Appeal) - Held that there was no need to disqualify a city attorney's office from representing the city in a police officer's employment lawsuit. The officer argued that disqualification was necessary because she had been forced to answer questions about her lawsuit during a police internal affairs interview about another matter. Ordered the trial court to vacate its order disqualifying the city attorney's office.

(California Court of Appeal) - Reversing a trial court judgment granting writ of mandate and the award of attorney's fees in the case of a real estate salesperson who sued a state agency for publicizing her three misdemeanor convictions because they had no mandatory duty to remove from their website information about a licensee's convictions even if they were eventually dismissed.

(California Court of Appeal) - Affirming the trial court's ruling that Yelp lacked standing to assert the First Amendment rights of an anonymous reviewer whose identity was sought in connection with a defamation claim, finding no error in the determination that the plaintiff made a prima facie showing that the comments made by this person were defamatory, and concluding that this finding was sufficient to support the court order compelling the production of subpeonaed documents, for which reason the petition for writ of mandate was denied, but also finding the opposition to the motion to compel was substantially justified and reversing the order of sanctions against Yelp.

(California Court of Appeal) - Affirmed an order denying attorney's fees to a newspaper that had been forced to litigate over its request for public records. The newspaper argued that it was entitled to reasonable attorney's fees under the California Public Records Act. However, the Third Appellate District disagreed, holding that the Act does not allow for an award of attorney fees when the requester litigates against an officer of a public agency in a mandamus action that the officer initiated to keep the public agency from disclosing records it agreed to disclose.

(United States Second Circuit) - Held that the U.S. government was justified in refusing to release certain photographs of detainees taken by U.S. Army personnel at military detention facilities in Afghanistan and Iraq. The American Civil Liberties Union and several other organizations demanded that the photographs be released under the Freedom of Information Act. The government countered that the photographs were shielded from disclosure by a 2009 law, the Protected National Security Documents Act. Agreeing with the government, the Second Circuit reversed the district court's order granting summary judgment for the plaintiffs and remanded with directions to enter judgment for the government.

(California Court of Appeal) - Held that the State Bar of California did not have to disclose information from its database. For social science research purposes, the petitioners sought anonymized data about all individuals who took the California bar examination from 1972 to 2008, including their race or ethnicity, law school and undergraduate grade point averages, LSAT scores, and performance on the bar examination. Affirming the denial of a writ of mandate, the California First Appellate District held that such a request was beyond the purview of the California Public Records Act because it would compel the State Bar to create new records.

(California Court of Appeal) - Held that a city was entitled to invoice the National Lawyers Guild for certain costs incurred in complying with the Guild’s requests for production of documents under the California Public Records Act, including billing for the time that city employees spent redacting police body camera videos.

(United States Ninth Circuit) - Held that an African American-owned operator of television networks sufficiently pleaded a claim that a cable television operator refused to enter into a carriage contract based on racial bias, in violation of 42 U.S.C. section 1981. Also, the section 1981 claim was not barred by the First Amendment. On interlocutory appeal, affirmed denial of a motion to dismiss.

(United States DC Circuit) - In a Freedom of Information Act case, held that the presidential communications privilege barred disclosure of five memoranda memorializing advice to President Obama about a military strike on Osama bin Laden's compound in Pakistan. Affirmed a summary judgment ruling.

(United States Ninth Circuit) - In an en banc opinion, addressed the constitutionality of a San Francisco ordinance that requires health warnings to be included in advertisements for certain sugar-sweetened beverages. Industry groups challenged the ordinance, contending that it violates freedom of commercial speech. Finding this argument persuasive, the Ninth Circuit held that the district court should have granted a preliminary injunction against the ordinance.

(United States Ninth Circuit) - In an amended opinion, held that an African American-owned operator of television networks sufficiently pleaded that a cable television operator unlawfully refused to enter into a carriage contract based on racial bias, in violation of 42 U.S.C. section 1981. Affirmed denial of a motion to dismiss, on interlocutory appeal.

(United States Seventh Circuit) - Held that an organization may not proceed with its defamation action alleging reputational harm from an article published in an American Bar Association law journal. The author's statements were non-actionable expressions of opinion. Affirmed a dismissal.

(California Court of Appeal) - In an action for breach of an indemnity agreement, the trial court's grant of summary judgment requiring defendant to pay plaintiff approximately $6.07 million pursuant to the indemnity agreement is affirmed where although the signatory did not have actual authority to execute the indemnity agreement on defendant's behalf, in these circumstances, the person's signature binds defendant pursuant to former Corporations Code section 17157(d) (now section 17703.01(d)), provided that the other party to the agreement does not have actual knowledge of the person's lack of authority to execute the agreement on behalf of defendant.

(United States Ninth Circuit) - In a petition challenging a notice of Final Partnership Administrative Adjustment, the Tax Court’s dismissal, for lack of jurisdiction, is affirmed where: 1) because plaintiff contended that his business entity was a small partnership not subject to the audit procedures under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), entities that are disregarded for federal tax purposes may nevertheless constitute pass-thru partners under 26 U.S.C. section 6231(a)(9), such that the small-partnership exception under section 6231 does not apply and the partnership is therefore subject to the TEFRA audit procedures; 2) resolution of this question iss inextricably intertwined with the contention that plaintiff had standing to file a petition for readjustment of partnership items on behalf of his purported small partnership; and 3) as to standing, because a party other than plaintiff's entity's tax matters partner filed a petition for readjustment of partnership items after the partnership had timely done the same, the Tax Court lacked jurisdiction under 26 U.S.C. section 6226.

(United States Third Circuit) - Affirming the Tax Court's application of the Ilfield doctrine in holding that the double deduction for losses incurred by the subsidiary of a company was improper and disallowing $199 million of those losses.

(United States Second Circuit) - Reversing the district court's denial of the defendant police officer's motion for judgment on the pleadings and dismissing the remainder of the appeal in a case alleging false arrest and imprisonment because there was evidence the officers had probable cause for the arrest and they are entitled to qualified immunity under New York law.

(California Court of Appeal) - Issuing a peremptory writ of mandate and vacating the superior court's refusal to apply the Braddock rule, requiring that the court assess demand futility as to the board in place when an amended complaint is filed in a corporate action, because the rule is consistent with relevant aspects of California law.

(California Court of Appeal) - Granting a petition for writ of mandate and directing the superior court to modify an order sustaining real parties' demurrer to a plaintiff's cause of action and entering a new order overruling a portion of the demurrer because the lower court improperly analyzed the claim of conversion.

(California Court of Appeal) - Affirming the grant of summary judgment to Google executives in a suit brought by three shareholders bringing derivative suits alleging the corporation was harmed by executives who agreed to refrain from actively recruiting employees working for competitors, an arrangement that had been previously abandoned when it gave rise to antitrust issues with the Department of Justice, because the claim was barred by the three-year statute of limitations.

(United States Ninth Circuit) - Reversing a district court judgment to the plaintiffs following a bench trail in an action under the Multiemployer Pension Plan Amendment Act because the plaintiffs were required to assume the unpaid withdrawal liability of their predecessor to a multiemployer pension plan, a constructive notice standard applied and a reasonable purchaser would have been aware of the liability.