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    California Supreme Court Invalidates Statutes Requiring Filing Of Tax Returns To Appear On Presidential Ballot

    Today, the California Supreme Court issued its opinion in Patterson v. Padilla, Case No. S257302 (Nov. 21, 2019).  At issue was "whether portions of the recently enacted Presidential Tax Transparency and Accountability Act (Elec. Code, § 6880 et...

    California Supreme Court

    California Supreme Court Declines To Rehear Documentary Transfer Tax Appeal

    In June, I wrote about the California Supreme Court's disappointing decision in 926 N. Ardmore Ave. v. County of L.A., 2017 Cal. LEXIS 4768 (Cal. 2017).  See California Supreme Court Affirms Novel M&A Tax. Readers may recall that the Supreme Court...

    Mergers & Acquisitions, Proposition 13, 926 North Ardmore, California Sui Generis, California Supreme Court, documentary transfer tax