Roburt Waldow

Roburt J. Waldow is a partner in the Tax and Estate Planning Practice Group in the firm’s Orange County office. Roburt focuses his practice on state and local tax, regularly representing clients in controversy matters, from audit through litigation, and advising clients on transactional and planning matters.

Roburt was a member of the Executive Committee of the California State Bar, Taxation Section and a former chair of the Banking and Savings Institutions Committee of the American Bar Association Tax Section.

He has participated in the invitation-only State Bar of California, Taxation Section, Eagle Lodge West conference in 2010 (Franchise Tax Board Sessions), 2012 (State Board of Equalization Sessions), 2013 (State Board of Equalization Sessions), 2014 (Franchise Tax Board Sessions) and 2017 (Board of Equalization Sessions).

He is a frequent speaker on state tax matters at conferences throughout the country, including those sponsored by the American Bar Association; the State Bar of California, Taxation Section; the San Francisco Bar Association; Tax Executives Institute (TEI); Council on State Taxation (COST); and BNA/Cite.

He is a contributing author to the CCH California Tax Analysis: Corporation Tax (2d ed.) and has coauthored articles published in BNA’s Tax Management series, the Journal of Taxation and Regulation of Financial Institutions, and Tax Analysts’ State Tax Notes.

Education:

• LL.M., New York University, 1995
• J.D., Duke Law School, 1994
• B.S., University of the Pacific, 1991

Admissions:

• California
• New York

Experience:

• Represented California taxpayer in income tax residency and stock option dispute, and related petition for recovery of attorney’s fees.
• Represented California taxpayers in favorable resolution of audit involving qualified small business stock.
• Represented a large information services company in a California franchise tax protest of Franchise Tax Board’s disallowance of claimed research tax credit.
• Represented a multinational conglomerate in connection with its California franchise tax protests of certain unitary group composition and business/nonbusiness income determinations.
• Represented taxpayers in California in a favorable resolution of small business stock disputes, including an audit, protest and settlement.
• Represented a multinational conglomerate in a favorable resolution of California franchise tax protest involving the question whether income from a captive venture fund is business or nonbusiness income.
• Represented taxpayer in successful appeal to the Board of Equalization (5-0 decision). The case involved whether the state’s sales and use tax regulation for “florists” applied to online retailers of flowers. Proflowers, Inc. (155104).
• Represented Barclays Global Investors in connection with its participation in a California regulation project to revise regulations that require the partial inclusion of entities in a water’s-edge return.