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California Court of Appeal Broadens Exemption for Intangible Assets

Posted on June 15, 2014
Posted in California, Noteworthy Cases

By Douglas Mo and Zachary Atkins

The California Court of Appeal held that the San Mateo County Assessor illegally assessed the intangible assets of the Ritz-Carlton Half Moon Bay Hotel. This is the first appellate decision to follow Elk Hills Power, LLC v. Board of Equalization, 57 Cal.4th 593, 304 P.3d 1052 (2013) (reported…

Goodwill Hunting for a Property Tax Exemption

Posted on August 3, 2011
Posted in Noteworthy Cases

The battle over the ad valorem taxation of intangible property rages on in the western states. On June 3, 2011, 15 counties were dealt a heavy blow when the Utah Supreme Court ruled that accounting goodwill is not subject to property tax. T-Mobile USA, Inc. v. Utah State Tax Comm’n, Nos. 20090298, 20090308 (June…

California SBE Characterizes Gain from “Deemed” Sale of Goodwill as Business Income

Posted on November 19, 2010
Posted in California, Noteworthy Cases

In In re Appeal of Imperial, Inc., Case Nos. 472648; 477927 (July 13, 2010), the California State Board of Equalization (SBE) ruled that gain from the sale of stock sold pursuant to an IRC § 338(h)(10) election constituted business income. Imperial, Inc., a Wisconsin S corporation, entered into an acquisition agreement with an unrelated…

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