Ted Tourian

Of Counsel

Sacramento Office
2315 Capitol Avenue, Sacramento, CA 95816

Los Angeles Office
515 S. Figueroa Street, Suite 1235, Los Angeles, CA 90071

Mr. Tourian is Of Counsel at Gavrilov & Brooks. He provides a wide array of services representing taxpayers before the IRS, as well as other state and local governments. He used to be Senior Legal Advisor for the New York City Department of Finance, Audit Division, and was Tax Counsel for the California Franchise Tax Board, Multistate Division.

Publications

◆ Revisiting Prince: Working Beyond a California Workday Ratio; State Tax Notes, Volume 120, Number 3, p. 147, April 20, 2026

◆ USA Stay LLC: A Rose By Any Other Name?; State Tax Notes, Volume 116, Number 3, p. 163 · Apr 21, 2025

◆ New York State Final Corporate Tax Regs: A Sorites Paradox for NYC?; State Tax Notes, Volume 112, Number 9 May 13, 2024

◆ New York City office-sharing agreements and commercial rent tax; The Tax Adviser (Volume 55, Number 5) p 32, May 2024

◆ Personal Income Tax: The Other State Tax Credit; The Tax Adviser (Volume 54, Number 5) p 19, May 2023

◆ FTB Legal Ruling 2019-01: Which Came First, the Chicken or the Egg?; State Tax Notes, (Volume 107, pg. 329) · Jan 23, 2023

◆ Legal Ruling 2021-01 — When the Tail Wags the Dog; State Tax Notes (Volume 105, Number 1), pg 7 · Jul 4, 2022

◆ California FTB Ruling 2018-01: Lipstick on a Piggy Bank and Financial; State Tax Notes, (Volume 96, number 12), p. 1451 · Jun 22, 2020

◆ Dark Side of the Moon – Analyzing California’s Space Regs; State Tax Notes, (Volume 90, number 9), p. 783 · Nov 26, 2018

◆ California’s Taxation of Sports Teams — Good Intentions Gone Awry; State Tax Notes, ( Volume 86, Number 3), p. 247 · Oct 16, 2017

Bar Admissions

◆ New York

◆ California

Education

◆ University of Toronto – Bachelor in Commerce – 2003

◆ Osgoode Hall Law School – 2006

◆ Loyola Law School – 2009

Published Cases

◆ Appeal of Emmis Communications Corp. SBE Case No. 547964, June 11, 2013 · Jun 11, 2013

◆ FTB Chief Counsel Ruling 2016-03 – Franchise Tax Board · Jul 5, 2016

◆ FTB Information Letter 2013-01 – Franchise Tax Board · Feb 11, 2013

◆ FTB Technical Advice Memorandum 2012-01 – Franchise Tax Board · Nov 29, 2012

◆ FTB Chief Counsel Ruling 2012-03 – Franchise Tax Board · Aug 28, 2012

◆ FTB Legal Ruling 2011-04 – Franchise Tax Board · Sep 23, 2011