Franchise and Income Tax Formal Legal Opinions Adopted in 2006

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Appeal No. Appeal Name Date
06-SBE-001 JAMES C. AND FLORENCE MEEK
STATUTE OF LIMITATIONS - REFUNDS
STATUTE OF LIMITATIONS - TOLLING
Revenue and Taxation Code section 19306
Revenue and Taxation Code section 19316
Mar. 28, 2006
06-SBE-002 APPLE COMPUTER, INC.
COMBINED REPORT
DEDUCTION - DIVIDENDS RECEIVED
DIVIDENDS RECEIVED/DIVIDEND INCOME
UNITARY BUSINESS - GENERAL
WATERS EDGE ELECTION
Revenue and Taxation Code section 24402
Revenue and Taxation Code section 24411
Revenue and Taxation Code section 25106
Revenue and Taxation Code section 25110
Internal Revenue Code section 316
Internal Revenue Code section 951 et seq.
Fujitsu IT Holdings v. Franchise Tax Board (2004) 120 Cal.App.4th 459
Farmer Bros. v. Franchise Tax Board (2003) 108 Cal.App.4th 976
Safeway Stores v. Franchise Tax Board (1970) 3 Cal.3rd 745
Nov. 20, 2006
06-SBE-003 DELUXE CORPORATION
CREDIT - ENTERPRIZE ZONE
JURISDICTION
Government Code section 7071 et seq.
Revenue and Taxation Code section 17053.74
Revenue and Taxation Code section 19032
Revenue and Taxation Code section 19504
Revenue and Taxation Code section 19801
Revenue and Taxation Code section 23622.7
Dec. 12, 2006
06-SBE-004 PATRICIA TYLER-GRIFFIS
INNOCENT SPOUSE
JURISDICTION
PETITION FOR REHEARING
Revenue and Taxation Code section 18533
Revenue and Taxation Code section 19048
Internal Revenue Code section 6015
Appeal of Wilson Development, 94-SBE-007 Oct. 5, 1994
Dec. 12, 2006