Franchise and Income Tax Formal Legal Opinions Adopted in 1954

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Appeal No. Appeal Name Date
54-SBE-001 CALTEX SPORTSWEAR CO. OF CALIFORNIA, INC.
DOING BUSINESS IN CALIFORNIA
SALES FACTOR
Jan. 20, 1954
54-SBE-002 PENINGTON, CHARLES R.
STATUTE OF LIMITATIONS - ASSESSMENTS
Jan. 20, 1954
54-SBE-003 UNION BANK AND TRUST CO.,
D TRUST CO., EXECUTOR OF THE WILL OF WILLIAM KLATSCHER, DECEASED

ALIMONY V. PROPERTY SETTLEMENT
Jan. 20, 1954
54-SBE-004 STEINER, MARY G.
RESIDENCY
Jan. 20, 1954
54-SBE-005 BRIGHT VIEW REALTY CORP.
LOSSES - GENERAL
Feb. 18, 1954
54-SBE-006 F. A. STEARNS, INC.
BAD DEBT
Feb. 18, 1954
54-SBE-007 VALDERHAUG, OLAV
RESIDENCY
DOMICILE - INDIVIDUAL
Feb. 18, 1954
54-SBE-008 BETTS, LUCILLE F.
RESIDENCY
May 19, 1954
54-SBE-009 ROOSEVELT, TIRZAH M. G.
CREDIT - OTHER STATE TAXES
May 19, 1954
54-SBE-010 AMERICAN HOME SUPPLY, INC.
INSTALLMENT SALES
May 19, 1954
54-SBE-011 ANDREWS MOTOR CAR CO.
BASIS
CORPORATE LIQUIDATIONS
CORPORATION ORGANIZATION & REORGANIZATIONS
May 19, 1954
54-SBE-012 MATTEUCCI, ROCCO M. AND JOSEPHINE M.
CANCELATION OF DEBT
Oct. 8, 1954
54-SBE-013 INTERNATIONAL BUSINESS MACHINES CORP.
APPORTIONMENT - PRE - UDITPA
Oct. 7, 1954
54-SBE-014 FISCHER, NOUMI AND AUDREY
ALIMONY V. CHILD SUPPORT
DEPENDENT EXEMPTIONS
Dec. 15, 1954
54-SBE-015 PRODUCERS CO., LTD.
DOING BUSINESS
Dec. 15, 1954