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In the borrowed parlance of the U.S. Air Force, California is a "litigation-rich" environment. The various California courts routinely handle more cases than most good-sized countries, and the pace of this litigation, like California's population, continues to swell.
As the highest court in the state, the California Supreme Court is charged with reviewing those select lower court decisions it chooses to entertain. Tax-related cases generally are as appealing to Supreme Court Justices as homework is to Bart Simpson, and, as a result, the Supreme Court handles very few. This aside, the California Supreme Court has recently moved on two major California tax matters of importance to practitioners.
California Supreme Court Rejects
Challenges to Proposition 13
Exercising its right to select the cases it reviews, the Supreme Court has formally declined to review two Appellate …