Franchise and Income Tax Formal Legal Opinions Adopted in 2009

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Appeal No. Appeal Name Date
2009-SBE-001 JAMES A. ALYN AND LISA E. ALYN
BURDEN OF PROOF – PENALTIES
ECONOMIC SUBSTANCE
PENALTY – NEGLIGENCE
SHAM TRANSACTION
SUBSTANCE V. FORM
Revenue and Taxation Code section 19164
Casebeer v. Commissioner (9th Cir. 1990) 909 F.2d 1360
Jade Trading, L.L.C. v. United States (Ct. Cl. 2007) 80 Fed. Cl. 11
May 27, 2009