Franchise and Income Tax Formal Legal Opinions Adopted in 2010

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