Taxation
Ca. Tax Lawyer VOLUME 34, 2025 ANNUAL ISSUE
Content
- 2024-2025 California Lawyers Association Tax Section Executive Committee
- 2025 Annual Award Winners
- By the Tax Section Members
- California's Anti-ing Trust Statute Comes With Strange Drafting Choices, Planning Opportunities, Landmines, and Apparent Errors
- Ctl Prize For Excellence In Writing
- Editors' Note: a New Way Forward
- From the Chief Counsels
- Government Contributions To Capital May Still Qualify For Exclusion From State Income Tax
- High Liability
- Inside This Issue
- Local Tax Sharing Agreements: a Constitutional Critique
- Managing Ftb Audits of International Taxpayers
- Message From the Chair
- Minutes From the 2025 Meeting of Eagle Lodge West
- Rational Basis or Broad Discretion: Legal Standards Governing Cdtfa Interpretations
- Table of Contents
TABLE OF CONTENTS
4 MESSAGE FROM THE CHAIR
By Amy Spivey
5 EDITORS’ NOTE: A NEW WAY FORWARD
By Keith T. Long, Valerie Dickerson and Jiwon Jeong
6 2025 ANNUAL AWARD WINNERS BENJAMIN F. MILLER AWARD RECIPIENT: JEFF VESELY JOANNE M. GARVEY AWARD: DENNIS PEREZ V. JUDSON KLEIN AWARD RECIPIENT: JACLYN ZUMAETA
By Valerie Dickerson
12 MINUTES FROM THE 2025 MEETING OF EAGLE LODGE WEST