First American Title Ins. v. Cal. Dept. of Tax
First American Title Insurance Company (First American) prevailed in the superior court in an action seeking (1) a refund of sales tax reimbursement it had paid to lessors of business equipment; and (2) an order vacating as unconstitutional a tax regulation providing that sales tax applied if the lessee (such as an insurance company) was exempt from paying use tax. The superior court later awarded First American $204,391.97 in attorney fees as the prevailing party under Revenue and Tax Code section 7156. The California Department of Tax and Fee Administration (Department) separately appealed from the judgment and the postjudgment order awarding attorney fees. While considering the appeal from the judgment, we stayed briefing on the attorney fee appeal.
We recently reversed the underlying judgment and vacated the writ of mandate issued by the superior court. (First American Title Ins. Co. v. California Dept. of Tax & Fee Administration (2021) 71 Cal.App.5th 603 (First American I).) Aft
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