Franchise and Income Tax Formal Legal Opinions Adopted in 2002

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Appeal No. Appeal Name Date
02-SBE-001 LAVONNE A. HODGSON
FRIVOLOUS ARGUMENTS
PETITION FOR REHEARING
VALID TAX RETURN
ZERO RETURN
Revenue and Taxation Code section 18501
Appeal of R. and Sonia J. Tonsberg, 85-SBE-034, Apr. 9, 1985
United States v. Mosel (6th Cir. 1984) 738 F.2d 157
United States v. Long (9th Cir. 1980) 618 F.2d 74
United States v. Porth (10th Cir. 1970) 426 F.2d 519
Feb. 6, 2002
02-SBE-002SAVE MART SUPERMARKETS & SUBSIDIARY
MANUFACTURERS INVESTMENT CREDIT – QUALIFIED TAXPAYER
PETITION FOR REHEARING
STANDARD OF REVIEW
Revenue and Taxation Code section 23649
California Code of Regulations, title 18, section 23649-3
Feb. 6, 2002
02-SBE-003 JON & RITA MINNIS AND MILPITAS MATERIALS COMPANY
MANUFACTURERS INVESTMENT CREDIT – QUALIFIED PROPERTY
Revenue and Taxation Code section 23649
California Code of Regulations, title 18, section 23649-5
June 20, 2002
02-SBE-004 CRISA CORPORATION
COMBINED REPORT
DISTORTION
UNITARY BUSINESS – APPORTIONMENT
Revenue and Taxation Code section 25137
California Code of Regulations, title 18, section 25106.5-10
Appeal of Merrill Lynch, 89-SBE-017, June 2, 1989
Container Corp. v. Franchise Tax Board (1983) 463 U.S. 159
June 20, 2002
02-SBE-005 PACIFICORP
INTANGIBLE PERSONAL PROPERTY
SALES FACTOR
TANGIBLE PERSONAL PROPERTY
UNITARY BUSINESS – APPORTIONMENT
Revenue and Taxation Code section 25135
Revenue and Taxation Code section 25136
Appeal of Retail Marketing Services, Inc., 91-SBE-003, Aug. 1, 1991
McDonnell Douglas v. Franchise Tax Board (1994) 26 Cal.App.4th 1789
Otte v. Dayton Power & Co. (1988) 523 N.E.2d 835
Sept. 12, 2002
02-SBE-006 BRONCO WINE COMPANY
MANUFACTURERS INVESTMENT CREDIT – QUALIFIED PROPERTY
MANUFACTURERS INVESTMENT CREDIT – TANGIBLE PERSONAL PROPERTY
Revenue and Taxation Code section 23649
California Code of Regulations, title 18, section 23649-5
Internal Revenue Code section 1245
Whiteco Industries, Inc., v. Commissioner (1975) 65 T.C. 664
Nov, 13, 2002
02-SBE-007 GARRISON HEARST & ANTONIO LANGHAM
APPORTIONMENT – INDIVIDUAL
CALIFORNIA SOURCE INCOME
DUTY DAYS
Revenue and Taxation Code section 17951
Revenue and Taxation Code section 17954
Appeal of Dennis and Nancy Partee, 76-SBE-098, Oct. 6, 1976
Appeal of George and Sheila Foster, 84-SBE-159, Nov. 14, 1984
Nov. 13, 2002
02-SBE-008 HELEN CANTOR, BETTY M. ASMAN & YAKOV KRAS
HOMEOWNER & RENTER ASSISTANCE
STATUTORY CONSTRUCTION
Revenue and Taxation Code section 20509
California Constitution, Art. XIIIA (Proposition 13]
Appeals of Jeremiah Xavier Spicer, et al., 2001-SBE-003, May 31, 2001
Nov. 3, 2002
02-SBE-009 CHRISTIAN COMMUNITY CREDIT UNION
CREDIT UNION
SURPLUS MEMBER SAVINGS CAPITAL
Revenue and Taxation Code section 24405
Franchise Tax Board Notice 92-7
Appeal of San Francisco Police Credit Union, 99-SBE-002, Jan. 7, 1999
Dec. 13, 2002