No. 24-56

Janelle R. Polk v. California Franchise Tax Board

Lower Court: California
Docketed: 2024-07-18
Status: Denied
Type: Paid
Response Waived
Tags: federal-income-tax federal-taxation gross-income income-definition labor labor-compensation source-of-income statutory-interpretation taxation united-states
Latest Conference: 2024-09-30
Question Presented (from Petition)

Whether all gross receipts paid to an individual in exchange for his or her labor or services performed in the United States of America are necessarily included by law in "gross income" under the general definitions provided at 26 U.S.C. §61(a) and §872(a).

Question Presented (AI Summary)

Whether all gross receipts paid to an individual in exchange for his or her labor or services performed in the United States of America are necessarily included by law in 'gross income' under the general definitions provided at 26 U.S.C. §61(a) and §872(a)

Docket Entries

2024-10-07
Petition DENIED.
2024-08-07
DISTRIBUTED for Conference of 9/30/2024.
2024-08-01
Waiver of California Franchise Tax Board of right to respond submitted.
2024-08-01
Waiver of right of respondent California Franchise Tax Board to respond filed.
2024-07-16

Attorneys

California Franchise Tax Board
Lisa W. ChaoCalifornia Attorney General, Respondent
Janelle R. Polk
Janelle R. Polk — Petitioner