Thought Leadership 11.27.18
California Office of Tax Appeals Rejects Franchise Tax Board’s Broad Interpretation of California’s “Doing Business” Standard
OTA rules for out-of-state corporation.
By Pillsbury’s SALT Team
Robert Merten III is a senior associate whose practice focuses on state and local tax and litigation.
As a state and local tax authority, Robert advises and represents clients on all tax types, primarily including income and franchise tax, sales and use tax, and property and transfer tax. Robert is an impassioned litigator who advocates for his clients before administrative bodies as well as trial and appellate courts. In addition to resolving controversy and litigation disputes, whether through favorable settlements or by formal adjudication, Robert also advises clients on multistate tax planning, audit and compliance issues.
Robert also has substantial experience representing clients in all stages of litigation, from pre-trial strategy through pleadings, discovery, summary judgment, trial and appeal, in other practice areas including business law, entertainment law, intellectual property law, title insurance defense law and consumer finance law.
Recently litigated then-largest property tax dispute in California regarding a large and diverse property footprint in Los Angeles County for one of the world’s leading media and entertainment companies, resulting in an approximately $50 million victory.
Advised and represented telecommunications company clients on prominent software taxation issues in state court and administrative jurisdictions resulting in tens of million dollars in state sales and use tax refunds.
Advised and represented large computer technology, insurance and automobile manufacturer companies in court and administrative jurisdictions on emerging state income tax apportionment, online revenue and research and development credit issues.
“Communications Companies – Voice & Data Property Tax Issues,” Counsel on State Taxation (COST) 2018 Property Tax Workshop, August 2018.
“Implications of the MTC’s Market-Based Sourcing Model Regulations,” with Jeff Friedman and Nick J. Kump, State Tax Notes, March 2018.
“ California Seeks Input on Clean Energy Equipment Tax Exemption,” with Carley A. Roberts and Jessica Allen, Law360, March 2018.
J.D., University of California, Berkeley School of Law (Berkeley Law), 2008
Advocacy Top Honors
B.A., University of California, Santa Barbara, 2005
Summa cum laude, College Honors, Outstanding Graduating Senior Prize
U.S. District Court for the Central, Eastern, Northern and Southern Districts of California
U.S. Court of Appeals for the Ninth Circuit