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In this episode we discuss two recent California decisions, including a Court of Appeal decision concerning property tax escape assessments (Prang v. Los Angeles Cnty. Assessment Appeals Bd., Case No. B301194 (Cal. Ct. App. Aug. 27, 2020) and an Office of Tax Appeals decision concerning nexus for the state’s LLC tax. (In the Matter of the Appeal of Aroya Inv. I, LLC, 2020-OTA-255P (Cal. Office of Tax Appeals Jul. 7, 2020).