Contact us


Bewley, Lassleben & Miller, LLP

  • This field is for validation purposes and should be left unchanged.


13215 Penn Street, Suite 510
Whittier, California 90602-1797
Joe Vinatieri Co-Presents at IPT Annual Conference

Category Archives: State and Local Tax

Joe Vinatieri Co-Presents at IPT Annual Conference

Joe co-presented at the IPT Annual Conference in Charlotte, North Carolina. The topic on Tax Planning & Tax Policy- Property and Sales Tax, had a nice turn out and he appreciated the opportunity to make the presentation. Also, lots of discussion about the new California tax scheme…  

Joe Vinatieri presents at 2016 Annual Oregon Tax Institute on “What’s Happening in the State & Local World?: Gillette and Other Issues”

The presentation, authored by Patricia Verdugo and Joe, was well received by the tax professionals in attendance. Trends in state and local taxation were explored with excellent interaction among the attendees. For more information, please take a look at the attached slides. Oregon Tax Institute Presentation BLM SALT

California Supreme Court Denies Board of Equalization’s Petition for Review of Lucent Technologies Case

By Jason C. DeMille. On October 8, 2015, the Court of Appeal filed its opinion in Lucent Technologies, Inc. v. State Board of Equalization (2015) 241 Cal. App. 4th 19, the follow-on case to Nortel Networks, Inc. v. State Board of Equalization (2011) 191 Cal. App. 4th 1259.  The case came to the same conclusion… Read More »

SBE Proposes Amendment to Regulation 1702.5, Responsible Person Liability

By Patricia Verdugo. The State Board of Equalization will be holding a Second Interested Parties Meeting on January 7, 2016, to discuss proposed amendments to Sales and Use Tax Regulation 1702.5, Responsible Person Liability.  In general, Regulation 1702.5 provides guidance as to when a person can be held personally liable for the unpaid liabilities of… Read More »

Lucent Technologies, Inc. v. State Board of Equalization: A Satisfying Sequel to Nortel Networks, Inc. v. Board of Equalization

By Jason C. DeMille. Under the California Sales and Use Tax Law the value of a patent or copyright interest that is transferred pursuant to a technology transfer agreement is not subject to tax. In Nortel Networks, Inc. v. State Board of Equalization (2011) 191 Cal.App.4th 1259, the California Court of Appeal held that software… Read More »

California SBE Report on Services Finds Potential $122.6 Billion Tax Take

We continue to follow the volatile movement to tax services.  In response to a request from the Senate Committee on Governance and Finance, the California SBE last week issued a study with some astounding figures. By: Joseph A. Vinatieri and Patricia Verdugo At current sales tax rates, the potential tax take by taxing currently untaxed… Read More »

Unclaimed Property Examination Requires Controller to Meet “Reason to Believe” Standard

The California Court of Appeals held that the Controller must meet a statutory “reason to believe” standard with respect to examining records for purposes of California’s Unclaimed Property Law (UPL). By Leighton M. Anderson Bewley, Lassleben & Miller, LLP counsels clients regarding the laws and regulations related to unclaimed property in California. Financial institutions, retailers… Read More »

Fair Market Value is Fair Market Value (Unless Your Casualty Loss is in CA) – Franchise Tax Board Overturned

On February 24, 2015, Bewley, Lassleben & Miller SALT Group Attorney Joe Vinatieri successfully represented Larry G. Dighera (“Taxpayer”) in a personal income tax appeal before the California State Board of Equalization. The Board agreed (in a 3-2 vote) that the Taxpayer suffered a casualty loss deduction to his property that should include both the… Read More »

California Tax on Services? Language of Tax Unveiled

By Joseph A. Vinatieri. Three weeks ago we cautioned everyone to pay close attention to the proposed new $10B service tax in California under SB 8 (Hertzberg – Los Angeles).  At that time, we had no actual language, but only general language of “legislative intent.”  Just days ago, the bill was amended to include the language… Read More »

California Supreme Court Grants Review of North Ardmore Case

On January 14, 2015, the California Supreme Court granted review of 926 North Ardmore Avenue LLC v. County of Los Angeles (2014) 229 Cal. App. 4th 1335 (“North Ardmore”). By Patricia Verdugo As we noted in our blog of November 2014, in North Ardmore, Los Angeles County imposed a new documentary transfer tax (DTT) by retroactively reinterpreting… Read More »