Franchise and Income Tax Formal Legal Opinions Adopted in 2001

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Appeal No. Appeal Name Date
01-SBE-001MICHAEL E. MYERS
DUE PROCESS
FRIVOLOUS ARGUMENTS
NON-FILER
PENALTY – FRIVOLOUS APPEAL
PENALTY – LATE FILING
SELF-INCRIMINATION 
Revenue and Taxation Code section 19087
Revenue and Taxation Code section 19131
Internal Revenue Code section 61
Internal Revenue Code section 861
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
United States v. Burke (1992) 504 U.S. 229,
United States v. Romero (9th Cir. 1981) 640 F.2d 1014
May 31, 2001
2001-SBE-002REITMAN ATLANTIC CORP.
DOING BUSINESS IN CALIFORNIA
FOREIGN CORPORATION – RIGHT TO APPEAL
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND
Revenue and Taxation Code section 23101
Revenue and Taxation Code section 23151
Revenue and Taxation Code section 23301
Revenue and Taxation Code section 23301.5
Revenue and Taxation Code section 23301.6
Code of Civil Procedure section 411
Corporations Code section 191
Corporations Code section 2105
Corporations Code section 2203
Corporations Code section 6203
Carl F. W. Borgward, G.M.B.H. v. Superior Court (1958) 51Cal.2d 72
Mediterranean Exports, Inc. v. Superior Court (1981) 119 Cal.App.3d 605
United Medical Management Ltd. v. Gatto (1996) 49 Cal.App.4th 1732
Appeal of Al Tirpa & Associates, Inc., 97-SBE-007, Feb. 26, 1997
May 31, 2001
01-SBE-002-AREITMAN ATLANTIC CORP.
FOREIGN CORPORATION - RIGHT TO APPEAL
PETITION FOR REHEARING
Nov. 29, 2001
01-SBE-003JEREMIAH XAVIER SPICER, ET AL.
HOMEOWNER AND RENTER PROPERTY TAX ASSISTANCE
MINORS
Revenue and Taxation Code section 20505
Revenue and Taxation Code section 20510
Revenue and Taxation Code section 20645
Burnand v. Irigoyen, (1947) 30 Cal.2d 861
May 31, 2001
01-SBE-004SAMUEL L. FLORES
INCOME FROM INTANGIBLES
NON-CALIFORNIA SOURCE INCOME
NONRESIDENT
Revenue and Taxation Code section 17041
Revenue and Taxation Code section 17951
Indian Gaming Regulatory Act, 25 U.S.C. section 2701, et seq.
Bryan v. Itasca County (1976) 426 U.S. 373
Chemehuevi Ind. Tribe v. California State Board of Equalization (9th Cir. 1985) 757 F.2d 1047
Palm Springs Spa, Inc. v. County of Riverside (1971) 18 Cal.App.3d 371
June 21, 2001
01-SBE-005RONALD F. & CATHERINE BOEDDEKER
TAX BENEFIT RULE
Revenue and Taxation Code section 17026
Internal Revenue Code section 111
Hillsboro National Bank v. Commissioner (1983) 460 U.S. 370
Nov. 6, 2001
01-SBE-006-ARAYMOND H. AND MARGARET R. BERNER
COLLATERAL ESTOPPEL
PENALTY – NOTICE AND DEMAND
RESIDENCY
RES JUDICATA
Revenue and Taxation Code section 17014
Revenue and Taxation Code section 19133
California Code of Regulations, title 18, section 17014
Aug. 1, 2001
01-SBE-007DAVID & MARILEE DUFF
PENALTY – ESTIMATED TAX
PENALTY – LATE FILING
STATUTORY CONSTRUCTION
WITHHOLDING
Revenue and Taxation Code section 19131
Revenue and Taxation Code section 19136
Unemployment Insurance Code section 13020
Dec. 20, 2001