Franchise and Income Tax Formal Legal Opinions Adopted in 1948

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Appeal No. Appeal Name Date
48-SBE-001 JOHNSON, R. C. AND MARGUERITE C.
REFUND CLAIMS
STATUTE OF LIMITATIONS - REFUNDS
Jan. 7, 1948
48-SBE-002 SAN DIEGO TRANSIT MIXED CONCRETE CO.
COMPENSATION - REASONABLE V. UNREASONABLE
DEDUCTION - COMPENSATION
Jan. 7, 1948
48-SBE-003 WHITTIER BUILDING AND LOAN ASSN.
BAD DEBT RESERVE
CAPITAL LOSS
Jan. 7, 1948
48-SBE-004 HAMMOND INSTRUMENT CO.
INTERSTATE COMMERCE
SALES FACTOR
UNITARY BUSINESS - APPORTIONMENT
Jan. 29, 1948
48-SBE-005 KLEMENT, OTTO
BURDEN OF PROOF
RESIDENCY
Jan. 29, 1948
48-SBE-006 WASHBURN, JULIA C.
COMMUNITY PROPERTY
Jan. 29, 1948
48-SBE-007 SHELLMAR PRODUCTS CORP.
ADEQUACY OF NOTICE
JURISDICTION
Mar. 10, 1948
48-SBE-008 SIBLEY, EDWARD CARROLL AND ISABELLE BOND
BURDEN OF PROOF
Mar. 10, 1948
48-SBE-009 PICKFORD-LASKY PRODUCTIONS, INC.
DEPRECIATION/AMORTIZATION
Apr. 1, 1948
48-SBE-010 SMITH, L. R. AND AGNES G.
EXPENSES - PERSONAL V. BUSINESS
Apr. 1, 1948
48-SBE-011 SMITH, L. R.
PARTNERSHIP
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Apr. 1, 1948
48-SBE-012 SMITH, AGNES R.
Appeal of L.R. Smith, 48-SBE-011, Apr. 1, 1948
Apr. 1, 1948
48-SBE-013 FORD MOTOR CO.
UNITARY BUSINESS - APPORTIONMENT
Apr. 22, 1948
48-SBE-014 GREAT WESTERN CORDAGE, INC.
PAYROLL FACTOR
SALES FACTOR
Apr. 22, 1948
48-SBE-015 UPJOHN CO.
DISTORTION IN THE APPORTIONMENT FORMULA
May 20, 1948
48-SBE-016 TIDE WATER ASSOCIATED OIL CO.
CONSTITUTIONAL/UNCONSTITUTIONAL
June 3, 1948
48-SBE-017 ROSE, JACOB B.
DOMICILE - INDIVIDUAL
RESIDENCY
Nov. 17, 1948
48-SBE-018 THALBERG, ESTATE OF IRVING GRANT, DECEASED
CHARACTER OF GAIN
PARTNERSHIPS
Nov. 17, 1948
48-SBE-019 JOHNSON FOUNDRY AND MACHINE CO.
DOING BUSINESS
Nov. 17, 1948
48-SBE-020 BOSTITCH WESTERN, INC.
UNITARY BUSINESS - COMBINATION
Edison California Stores v. McColgan (1947) 30 Cal.2d 472
Nov. 17, 1948
48-SBE-021 GAYLORD, GEORGE S. AND GERTRUDE H.
FEDERAL ACTION
TRUSTS - GENERAL
Nov. 17, 1948
48-SBE-022 HOWARD, CHARLES S.
BUSINESS ACTIVITY
DEDUCTION - BUSINESS EXPENSE
Nov. 17, 1948
48-SBE-023 COPLEY, I. C.
RESIDENCY
Nov. 17, 1948
48-SBE-024 COPLEY, CHLOE D.
Appeal of I.C. Copley, 48-SBE-023, Nov. 17, 1948
Nov. 17, 1948
48-SBE-025 JOHNSON, L. A.
GAIN - ORDINARY V. CAPITAL
Nov. 17, 1948
48-SBE-026 JOHNSON, ANNA I.
Appeal of L.A. Johnson, 48-SBE-025, Nov. 17, 1948
Nov. 17, 1948
48-SBE-027 WHITNEY, G. H.
WORTHLESS STOCK LOSS
Nov. 17, 1948
48-SBE-028 MORRISON, ESTATE OF LOUIS W., DECEASED
INHERITANCE
TRUSTS - GENERAL
Nov. 17, 1948
48-SBE-029 W. T. GRANT CO.
DISTORTION IN THE UNITARY APPORTIONMENT FORMULA
Dec. 15, 1948
48-SBE-030 MORTGAGE GUARANTEE CO.
BASIS
CORPORATION ORGANIZATION & REORGANIZATION
Dec. 15, 1948
48-SBE-031 BERG, M. F.
ECONOMIC SUBSTANCE
GROSS INCOME
TRUSTS - GENERAL
Dec. 16, 1948
48-SBE-032 HALLIBURTON, ERLE P.
ECONOMIC SUBSTANCE
GROSS INCOME
TRUSTS - GENERAL
Dec. 16, 1948
48-SBE-033 HALLIBURTON, VIDA C.
Appeal of Erle P. Halliburton, 48-SBE-032, Dec. 16, 1948
Dec. 16, 1948
48-SBE-034 FENTON, HENRY G.
ECONOMIC SUBSTANCE
TRUSTS - GENERAL
Helvering v. Clifford (1940) 309 U.S. 331
Dec. 15, 1948
48-SBE-035 PARMA, AGNES PATTEN
ECONOMIC SUBSTANCE
TRUSTS - GENERAL
Helvering v. Clifford (1940) 309 U.S. 331
Dec. 15, 1948
48-SBE-036 MCQUAY AIRCRAFT CORP.
CORPORATE LIQUIDATIONS
Dec. 15, 1948
48-SBE-037 MAR., ESTATE OF DAVID H.
BASIS
INHERITANCE
Dec. 15, 1948
48-SBE-038 COHN, HARRY
ECONOMIC SUBSTANCE
TRUSTS - GENERAL
Helvering v. Clifford (1940) 309 U.S. 331
Dec. 15, 1948
48-SBE-039 PALEY, JACOB
TRUSTS - GENERAL
Dec. 16, 1948