Tax (non-estate)

Secondary practice area

Garcia-Rojas v. Franchise Tax Board — Court of Appeal Reverses Summary Judgment, Says Single-Activity Sole Proprietor Is Not a Unitary Business

/ May 1, 2026

California Court of Appeal reverses summary judgment for the Franchise Tax Board, holding that a Texas-based radiologist working remotely as a sole proprietor for one California company is not a ‘unitary business’ under regulation 17951-4(c).

Litigation, Tax (non-estate)

Disney Platform Distribution v. City of Santa Barbara — Streaming Services Are Subject to Santa Barbara’s Video Users’ Tax

/ January 30, 2026

Second District (on rehearing) holds Santa Barbara’s modernized video users’ tax applies to internet video streaming services like Hulu, Disney+, and ESPN+, and rejects challenges under the federal Internet Tax Freedom Act, the First Amendment, and California Constitution Article XIII C.