Franchise and Income Tax Formal Legal Opinions Adopted in 2010

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Appeal No. Appeal Name Date
2010-SBE-001 NASSCO HOLDINGS, INC
CREDIT – ENTERPRISE ZONE
MANUFACTURERS INVESTMENT CREDIT
PETITION FOR REHEARING
STATUTORY CONSTRUCTION
Revenue and Taxation Code section 23036
Revenue and Taxation Code section 23455
Appeal of Wilson Development, 94-SBE-007, Oct. 5, 1994
In re Jessup (1889) 81 Cal. 408
Coburn v. Sievert (2005) 133 Cal.App.4th 1483
November 17, 2010