Franchise and Income Tax Formal Legal Opinions Adopted in 1934

Get Free Acrobat Reader Get Free Acrobat Reader! Most documents on this page are in the Adobe Portable Document Format (pdf). The current version of Acrobat Reader should be used to view pdf files. A free copy of the Acrobat Reader software is available from Adobe.

Appeal No. Appeal Name Date
34-SBE-001 COMMERCIAL SECURITIES CORP., CONS.
DEDUCTION - CASUALTY/THEFT LOSS
Jan. 1, 1934
34-SBE-002 FIRST NATIONAL BANK OF OCEANSIDE
DEDUCTION - BAD DEBT
Feb. 5,1934
34-SBE-003 HOWARD AUTOMOBILE CO. OF LOS ANGELES
Appeal of Vortox Manufacturing Company, 30-SBE-017, Aug. 4, 1930
Appeal of Homestake Mining Co., 32-SBE-009, May 10, 1932
Feb. 8, 1934
34-SBE-004 MATSON NAVIGATION CO., ET AL.
APPORTIONMENT - PRE-UDITPA
Feb. 16, 1934
34-SBE-005 REDWOOD THEATRES, INC.
ACCOUNTING METHODS
DEDUCTION - TAXES PAID
Feb. 16, 1934
34-SBE-006 HUNTINGTON LAND AND IMPROVEMENT CO.
DEDUCTION - DIVIDENDS RECEIVED
Feb. 16, 1934
34-SBE-007 B. F. COULTER ASSOCIATION
CONSTRUCTIVE RECEIPT
RENTAL INCOME
Feb. 16, 1934
34-SBE-008 LONG BEACH BUILDING AND LOAN ASSN.
Appeal of Long Beach Building and Loan Assn., 35-SBE-005, Oct. 5, 1935
Apr. 6, 1934
34-SBE-009 RICHARD CORPORATION
BASIS
DEPRECIATION
Apr. 14, 1934
34-SBE-010 CHESTER FIREPROOF BUILDING CO., ET AL.
BASIS
DEPRECIATION
Apr. 23, 1934
34-SBE-011 THEBO, STARR AND ANDERTON, INC.
APPORTIONMENT - PRE-UDITPA
Apr. 23, 1934
34-SBE-012 AMERICAN DREDGING CO.
BASIS
DEPRECIATION
Apr. 23, 1934
34-SBE-013 GREAT WESTERN ELECTRO CHEMICAL CO.
APPORTIONMENT - PRE-UDITPA
Apr. 24, 1934
34-SBE-014 GREAT WESTERN ELECTRO CHEMICAL CO.
Appeal of Great Western Electro Chemical Co., 34-SBE-013, Apr. 24, 1934
Apr. 24, 1934
34-SBE-015 K. HOVDEN CO.
APPORTIONMENT - PRE-UDITPA
Apr. 24, 1934
34-SBE-016 DE CAMP HUDSON CO., LTD.
DEDUCTION - BAD DEBT
May 17, 1934
34-SBE-017 H. H. Z. ESTATE CO.
DOING BUSINESS
Appeal of United states Oil & Royalties Co., 32-SBE-012, May 10, 1932
Appeal of Union Oil Associates, 32-SBE-032, Oct. 10, 1932
May 17, 1934
34-SBE-018 J. D. AND A. B. SPRECKELS INVESTMENT CO.
DEDUCTION - TAXES PAID
DEDUCTIONS - GENERAL
LOSSES - GENERAL
May 17, 1934
34-SBE-019 MILHAM EXPLORATION CO.
Appeal of Catalina View Oil Co., 34-SBE-019, Apr. 20, 1932
Appeal of Barnsdall Oil Co. of California, 33-SBE-002, Feb. 11, 1933
May 21, 1934
34-SBE-020 ROCKGAS UTILITIES CO., LTD.
APPORTIONMENT - PRE-UDITPA
DOING BUSINESS IN CALIFORNIA
May 21, 1934
34-SBE-021 LINCOLN REALTY CO.
BASIS
DEPRECIATION
FAIR MARKET VALUE
May 21, 1934
34-SBE-022 HOME LAUNDRY CO.
BASIS
DEPRECIATION
FAIR MARKET VALUE
May 21, 1934
34-SBE-023 HEMET PACKING CO.
BASIS
DEPRECIATION
FAIR MARKET VALUE
May 21, 1934
34-SBE-024 FIFTH STREET BUILDING
BASIS
DEPRECIATION
FAIR MARKET VALUE
May 21, 1934
34-SBE-025 DELTA WAREHOUSE CO.
DEPRECIATION
FAIR MARKET VALUE
May 21, 1934
34-SBE-026 APPLE GROWERS ICE AND COLD STORAGE CO.
DEDUCTION - BAD DEBT
May 21, 1934
34-SBE-027 WESTERN STATES GASOLINE CORP.
RETROACTIVE APPLICATION - LAW/DECISION
July 23, 1934