Franchise and Income Tax Formal Legal Opinions Adopted in 1947

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Appeal No. Appeal Name Date
47-SBE-001 FISH MACHINERY CORP.
PIERCING THE CORPORATE VEIL
Feb. 20, 1947
47-SBE-002 LUCKENBACH GULF STEAMSHIP CO. INC.
CONSTITUTIONAL/UNCONSTITUTIONAL
INTERSTATE COMMERCE
Apr. 17, 1947
47-SBE-003 STONER, REGINALD C. AND LAURA P.
DEDUCTION - BAD DEBT
Apr. 17, 1947
47-SBE-004 FARMERS AND MERCHANTS BANK OF LONG BEACH
DEPRECIATION
July 24, 1947
47-SBE-005 GEORGE WINDELER CO., LTD., III-378,
CANCELLATION OF DEBT
July 24, 1947
47-SBE-006 HOWARD, CHARLES S.
DEDUCTION - BAD DEBT
WORTHLESS STOCK LOSS
July 24, 1947
47-SBE-007 HOWARD, LINDSAY C.
LOSSES - GENERAL
PARTNERSHIPS
July 24, 1947
47-SBE-008 ROBSON, KERNAN AND GERALDINE C.
CHARACTER OF GAIN
July 24, 1947
47-SBE-009 SACHS, CLARA EDGAR
DEDUCTION - BUSINESS EXPENSE
July 24, 1947
47-SBE-010 THEISEN, S. JOSEPH AND REGINA
CAPITAL L0SS LIMITATION
July 24, 1947
47-SBE-011 SPICER, G. M.
LOSSES - YEAR SUSTAINED
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Aug. 21, 1947
47-SBE-012 SPICER, MABEL D.
Appeal of G.M. Spicer, 47-SBE-011, Aug. 21, 1947
Aug. 21, 1947
47-SBE-013 WOOD, A. J.
BASIS
Aug. 21, 1947
47-SBE-014 WOOD, LELA C.
Appeal of A.J. Wood, 47-SBE-013, Aug. 21, 1947
Aug. 21, 1947
47-SBE-015 MITCHELL, JOSEPH FRANCIS
CHARACTER OF GAIN
GAIN - ORDINARY V. CAPITAL
Dec. 11, 1947
47-SBE-016 MITCHELL, MARY ELIZABETH
Appeal of Joseph Francis Mitchell, 47-SBE-016, Dec. 11, 1947
Dec. 11, 1947
47-SBE-017 UNITED OIL CO.
CORPORATE LIQUIDATIONS
STATUTE OF LIMITATIONS - ASSESSMENTS
Dec. 11, 1947
47-SBE-018 RIOCO INVESTMENT CO.
Appeal of United Oil Co. 47-SBE-017, Dec. 11, 1947
Dec. 11, 1947
47-SBE-019 RICHFIELD OIL CO.
Appeal of United Oil Co. 47-SBE-017, Dec. 11, 1947
Dec. 11, 1947
47-SBE-020 SIGNAL HILL GASOLINE CO.
Appeal of United Oil Co. 47-SBE-017, Dec. 11, 1947
Dec. 11, 1947