Franchise and Income Tax Formal Legal Opinions Adopted in 1943

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Appeal No. Appeal Name Date
43-SBE-001 SUN LIGHTING FIXTURE CO.
CANCELLATION OF DEBT
Jan. 20, 1943
43-SBE-002 WESTELECTRIC CASTINGS, INC.
Appeal of Sun Lighting Fixture Co., 43-SBE-001, Jan. 20, 1943
Jan. 20, 1943
43-SBE-003 GREAT NORTHERN RAILWAY CO.
EXPENSES - ALLOCATION
INTEREST EXPENSE
June 14, 1943
43-SBE-004 NEW JERSEY ZINC SALES CO.
UNITARY BUSINESS - APPORTIONMENT
June 14, 1943
43-SBE-005 SHIELDS, HARPER AND CO.
CANCELLATION OF DEBT
June 14, 1943
43-SBE-006 WORMSER, PAUL
GIFTS
TRUSTS - GENERAL
June 14, 1943
43-SBE-007 ALASKA PACKERS ASSN.
RENTAL INCOME
June 18, 1943
43-SBE-008 AMERICAN INSURANCE AGENCY, A CORPORATION
EXPENSES - ALLOCATION
INTEREST EXPENSE
Appeal of Vortox Manufacturing Co., 30-SBE-017, Aug. 4, 1930
June 18, 1943
43-SBE-009 ANGLO-AMERICAN MINING CORP., LTD.
RETROACTIVE APPLICATION - LAW/DECISION
STATUTE OF LIMITATIONS - GENERAL
San Bernardino County v. Industrial Accident Comm. (1933) 217 Cal.618
June 18, 1943
43-SBE-010 FRESNO DRY GOODS CO., INC.
COMPENSATION - REASONABLE V. UNREASONABLE
June 18, 1943
43-SBE-011 OAKWOOD BARBECUE
DEPRECIATION
June 18, 1943
43-SBE-012 WESTERN LOAN AND BUILDING CO.
DISTORTION IN THE APPORTIONMENT FORMULA
UNITARY BUSINESS - APPORTIONMENT
Butler Bros. v. McColgan (1942) 315 U.S. 501
June 18, 1943
43-SBE-013 BARTHOLOMAE OIL CORP.
UNITARY BUSINESS - APPORTIONMENT
July 15, 1943
43-SBE-014 CITIZENS NATIONAL TRUST AND SAVINGS BANK OF RIVERSIDE
PIERCING THE CORPORATE VEIL
July 15, 1943
43-SBE-015 CURTIN, MRS. THOMAS E.
CREDIT - OTHER STATE TAXES
July 15, 1943
43-SBE-016 CURTIN, LEONORA F.
Appeal of Thomas E. Curtin, 43-SBE-015, July 15, 1943
July 15, 1943
43-SBE-017 DENNIS, ROBERT W. AND MYRTLE
DEDUCTION - BAD DEBT
July 15, 1943
43-SBE-018 E. K. WOOD LUMBER CO.
EXPENSES - ALLOCATION
UNITARY BUSINESS - COMBINATION
July 15, 1943
43-SBE-019 ECKMAN, ARTHUR W.
Appeal of Ralph G. Lindstrom, 43-SBE-023, July 15, 1943
July 15, 1943
43-SBE-020 EICHELBERGER, H. M.
GROSS INCOME
TRUST - GENERAL
July 15, 1943
43-SBE-021 HERRSCHER, FANNIE MAY
EXEMPT INTEREST
July 15, 1943
43-SBE-022 KRUGER, PEARL M.
WORTHLESS STOCK LOSS
July 15, 1943
43-SBE-023 LINDSTROM, RALPH G.
RETROACTIVE APPLICATION - LAW/DECISION
July 15, 1943
43-SBE-024 LINDSTROM, KATHERINE
Appeal of Ralph G. Lindstrom, 43-SBE-023, July 15, 1943
July 15, 1943
43-SBE-025 MECHANICS AND MERCHANTS NATIONAL BANK
STATUTE OF LIMITATIONS - GENERAL
July 15, 1943
43-SBE-026 MURPHY, ELLEN E.
FRAUD
STATUTE OF LIMITATIONS - ASSESSMENTS
July 15, 1943
43-SBE-027 OLSON, FRANK T.
CANCELLATION OF DEBT
Helvering v. American Dental Co. (1943) 318 U.S. 322
July 15, 1943
43-SBE-028 OLSON, MURIEL
Appeal of Frank T. Olson, 43-SBE-027, July 15, 1943
July 15, 1943
43-SBE-029 SWIFT AND CO.
DEPRECIATION/AMORTIZATION
EXPENSES - ALLOCATION
INTEREST EXPENSE
July 15, 1943
43-SBE-030 TREMAINE, B. CARL
ALIMONY
TRUSTS - GENERAL
Appeal of C.H. Wilcox, 39-SBE-023, Nov. 15, 1939
July 15, 1943
43-SBE-031 CURTIN, LEONORA F.
Appeal of Thomas E. Curtin, 43-SBE-015, July 15, 1943
Sept. 23, 1943
43-SBE-032 BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSN. AS TRUSTEE UNDER ITS TRUST
REFUND CLAIMS - DEEMED DENIAL
STATUTORY CONSTRUCTION
Sept. 23, 1943
43-SBE-033 CHICHIZOLA, JAMES A. AND HAZEL M.
CHARACTER OF GAIN
CORPORATE LIQUIDATIONS
Sept. 23, 1943
43-SBE-034 CITY TRADING CORP.
Appeal of Majestic Brokerage Corp., 43-SBE-038, Sept. 23, 1943
Sept. 23, 1943
43-SBE-035 FEDERAL SAVINGS AND LOAN INSTITUTE OF CALIFORNIA
CHARITABLE ORGANIZATION
Sept. 23, 1943
43-SBE-036 FOX THEATRE GOLD ROOM, INC.
CANCELLATION OF DEBT
Sept. 23, 1943
43-SBE-037 LINDBLOM, MRS. YVONNE C. S.
BUSINESS ACTIVITY
BUSINESS EXPENSE
DEDUCTION - BUSINESS EXPENSE
Higgins v. Commissioner (1941) 312 U.S. 212
Sept. 23, 1943
43-SBE-038 MAJESTIC BROCKERAGE CORP.
BANKS AND FINANCIAL CORPORATIONS
Sept. 23, 1943
43-SBE-039 SIERRA NEVADA INVESTMENT CO.
DOING BUSINESS
Golden State Theatre and Realty Corp. v. Johnson (1943) 21 Cal.2d 493
Sept. 23, 1943
43-SBE-040 VEDDER, MILTON W.
DEDUCTION - BAD DEBT
WORTHLESS STOCK LOSS
Sept. 23, 1943
43-SBE-041 WHITTELL REALTY CO.
DISMISSAL OF APPEAL
Sept. 24, 1943
43-SBE-042 HAYNES, JOHN R.
INHERITANCE
Oct. 14, 1943
43-SBE-043 U. S. ROYALTY OIL CORP.
DEDUCTION - DIVIDENDS RECEIVED
Nov. 9, 1943