Franchise and Income Tax Formal Legal Opinions Adopted in 1931

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Appeal No. Appeal Name Date
31-SBE-001 A. TEICHERT & SON, INC.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Jan. 19, 1931
31-SBE-002 MATSON NAVIGATION CO.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Jan. 19, 1931
31-SBE-003 METRO-GOLDWYN-MAYER DISTRIBUTING CORP.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Jan. 19, 1931
31-SBE-004 R. J. REYNOLDS TOBACCO CO.
APPORTIONMENT - PRE-UDITPA
NON-CALIFORNIA SOURCE INCOME
Jan. 19, 1931
31-SBE-005 REAL PROPERTY INVESTMENT CORP.
BASIS
VALUATION
Jan. 19, 1931
31-SBE-006 UNION OIL CO OF CALIFORNIA
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Jan. 19, 1931
31-SBE-007 WILLIAM G. IRWIN ESTATE CO.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Jan. 19, 1931
31-SBE-008 LA REE POUDRE SHOPPES
DEDUCTION - TAXES PAID
Jan. 20, 1931
31-SBE-009 LA REE POUDRE SHOPPES
Appeal of La Ree Poudre Shoppes, 31-SBE-008, Jan 20, 1931
Jan. 26, 1931
31-SBE-010 J. S. GARNETT CO.
APPORTIONMENT - PRE-UDITPA
DOMICILE - COMMERCIAL
Feb. 24, 1931
31-SBE-011 JONES-MOORE PAINT HOUSE, INC.
ACCOUNTING METHODS - CHANGE IN PERIOD
MINIMUM TAX
Feb. 24, 1931
31-SBE-012 S. A. GERRARD CO.
DSIMISSAL OF APPEAL
Feb. 24, 1931
31-SBE-013 HANCOCK OIL CO.
DOING BUSINESS IN CALIFORNIA
May 11, 1931
31-SBE-014 BOCA LAND CO.
JURISDICTION
STANDARD OF REVIEW
May 11, 1931
31-SBE-015 EYRE INVESTMENT CO.
DOING BUSINESS
May 11, 1931
31-SBE-016 MISS SAYLORS, INC.
JURISDICTION
Appeal of Magalia Mining Co., 30-SBE-001, Jan. 7, 1930
May 12, 1931
31-SBE-017 FIRST NATIONAL BANK OF COVINA
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
May 14, 1931
31-SBE-018 J. S. GARNETT CO.
LOSSES - GENERAL
May 14, 1931
31-SBE-019 BERKELEY GUARANTEE BUILDING, AND LOAN ASSN.
DEDUCTION - TAXES PAID
LOSSES - GENERAL
May 15, 1931
31-SBE-020 HOMESTAKE MINING CO.
Pacific Company v. Johnson (1931) 212 Cal. 148
May 15, 1931
31-SBE-021 HOWARD AUTOMOBILE CO.
EXEMPT INTEREST/DIVIDEND
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
May 15, 1931
31-SBE-022 HOWARD AUTOMOBILE CO OF LOS ANGELES
EXEMPT INCOME
Pacific Company. v. Johnson (1931) 212 Cal. 148
May 15, 1931
31-SBE-023 MARCHANT CALCULATING MACHINE CO.
APPORTIONMENT - PRE-UDITPA
NON-CALIFORNIA SOURCE INCOME
May 15, 1931
31-SBE-024 R. D. SIBLEY & CO.
COMPENSATION - REASONABLE V. UNREASONABLE DEDUCTION - COMPENSATION
May 15, 1931
31-SBE-025 WESTINGHOUSE ELECTRIC & MANUFACTURING CO.
Pacific Company v. Johnson (1931) 212 Cal. 148
May 15, 1931
31-SBE-026 C. Q. BRADY & CO.
COMPENSATION - REASONABLE V. UNREASONABLE
DEDUCTION - COMPENSATION
July 1, 1931
31-SBE-027 ASSOCIATED PIPE LINE CO.
DEPRECIATION
Nov. 24, 1931
31-SBE-028 AMERICAN ENGRAVING AND COLOR PLATE CO.
Appeal of J.S. Garnett Co., 31-SBE-010, Feb. 24, 1931
Dec. 1, 1931
31-SBE-029 CHAMBERLAIN CO.
DEPRECIATION
Dec. 1, 1931
31-SBE-030 DELTA WAREHOUSE CO.
BASIS
FAIR MARKET VALUE
STANDARD OF REVIEW
Dec. 1, 1931
31-SBE-031 CHARLES HARLEY CO.
APPORTIONMENT - PRE-UDITPA
Dec. 14, 1931
31-SBE-032 CORONET COMEDIES, INC.
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Dec. 14, 1931
31-SBE-033 FILICE AND PERRELLI CANNING CO. INC.
Appeal of Great Western Electro Chemical Co., 31-SBE-36, Dec. 14, 1931
Dec. 14, 1931
31-SBE-034 FIRST NATIONAL BANK OF SAN JOSE
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
Dec. 14, 1931
31-SBE-035 FRED B. NEUHOFF CO.
BASIS
FAIR MARKET VALUE
Dec. 14, 1931
31-SBE-036 GREAT WESTERN ELECTRO CHEMICAL CO.
APPORTIONMENT - PRE-UDITPA
DOING BUSINESS
Dec. 14, 1931
31-SBE-037 KECK INVESTMENT CO.
DEDUCTION - DIVIDENDS RECEIVED
Dec. 14, 1931
31-SBE-038 HUGH B. EVANS, INC.
EXEMPT INCOME
GROSS INCOME
Dec. 16, 1931
31-SBE-039 G. S. DONALDSON INVESTMENT CO.
DEDUCTION - BAD DEBT
DEDUCTION - TAXES PAID
Dec. 16, 1931
31-SBE-040 HICKS-HAGER ESTATE CO.
Appeal of Keck Investment Company, 31-SBE-037, Dec. 14, 1931
Dec. 15, 1931
31-SBE-041 O. W. CHILDS ESTATE CO.
Appeal of Keck Investment Company, 31-SBE-037, Dec. 14, 1931
Dec. 15, 1931
31-SBE-043 TITLE GUARANTEE AND TRUST CO.
INSURANCE COMPANIES/SUBSIDIARIES
Dec. 15, 1931