Franchise and Income Tax Formal Legal Opinions Adopted in 2000

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Appeal No. Appeal Name Date
00-SBE-001 CONSOLIDATED FREIGHTWAYS, INC.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL TEST
WORKING CAPITAL
Revenue and Taxation Code section 25120
Appeal of DPF Incorporated, 80-SBE-113, Oct. 28, 1980
Appeal of Fairchild Industries, Inc., 80-SBE-083, Aug. 1, 1980
Appeal of Cullinet Software, Inc., et al., 95-SBE-002, May 4, 1995
Appeal of American Medical Buildings, Inc., 86-SBE-105, June 10, 1986
Appeal of Inco Express, Inc., 87-SBE-016, Mar. 3, 1987
Sept. 14, 2000
00-SBE-003 PAUL B. AND MARY A. MILHOUS
APPORTIONMENT – INDIVIDUAL
CALIFORNIA SOURCE INCOME
COVENANT NOT TO COMPETE
Revenue and Taxation Code section 17041
Revenue and Taxation Code section 25128
The Korfund Company, Inc. v. Commissioner (1943) 1 T.C. 1180
Appeal of James B. and Linda Pesiri, 89-SBE-027, Sept. 26, 1989
Nov. 2, 2000