Franchise and Income Tax Formal Legal Opinions Adopted in 1959

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Appeal No. Appeal Name Date
59-SBE-001 FILMCRAFT TRADING CORP.
CAPITALIZED EXPENSES
DEPRECIATION/AMORTIZATION
Feb. 17, 1959
59-SBE-002 FIBREBOARD PRODUCTS, INC.
BUSINESS/NONBUSINESS INCOME
INTEREST EXPENSE
INTEREST INCOME
Feb. 17, 1959
59-SBE-003 CROWN ZELLERBACH CORP.
BUSINESS/NONBUSINESS INCOME
INTEREST EXPENSE
INTEREST INCOME
Feb. 17, 1959
59-SBE-004 RENO LIQUOR CO., INC.
CALIFORNIA SOURCE INCOME
DOING BUSINESS IN CALIFORNIA
Feb. 17, 1959
59-SBE-005 PLUM, CLAUDE D. AND JESSIE V.
PETITION FOR REHEARING
Feb. 17, 1959
59-SBE-006 NEWELL, E. L.
CHARACTER OF GAIN
REAL PROPERTY
Feb. 17, 1959
59-SBE-007 HESS, FRANK EDWARD AND FLORENCE
APPEAL PROCEDURE
DISMISSAL OF APPEAL
JURISDICTION
Feb. 17, 1959
59-SBE-008 OURY, MAE M.
CLAIM OF RIGHT DOCTRINE
Feb. 17, 1959
59-SBE-009 CLAYTON, BENJAMIN
GAIN OR LOSS - GENERAL
INHERITANCE
Feb. 17, 1959
59-SBE-010 HERMOYNE, INC.
FEDERAL ACTION
RETROACTIVE APPLICATION - LAW/DECISION
STATUTE OF LIMITATIONS - FEDERAL CHANGE
Feb. 17, 1959
59-SBE-011 OBRITSCH, NICHOLAS H.
BURDEN OF PROOF
FRAUD
ILLEGAL ACTIVITIES
JOINT AND SEVERAL LIABILITY
JOINT RETURNS
Feb. 17, 1959
59-SBE-012 PUBLIC FINANCE CO.
PETITION FOR REHEARING
Mar. 27, 1959
59-SBE-013 NOLLENBERGER, THERESA M.
INVENTORIES
REAL PROPERTY
Mar. 24, 1959
59-SBE-014 COBB, TYRUS R.
REASONABLE CAUSE - PENALTY ABATEMENT
RESIDENCY
Mar. 26, 1959
59-SBE-015 IRVINE, PATRICK E. AND MILDRED
BURDEN OF PROOF
GAMBLING LOSS
INCOME - ESTIMATED BY FRANCHISE TAX BOARD
Apr. 21, 1959
59-SBE-016 AETNA PLYWOOD AND VENEER CO.
CALIFORNIA SOURCE INCOME
DEDUCTION - LEGAL FEES
Apr. 21, 1959
59-SBE-017 CAGNEY PRODUCTIONS, INC.
SALES FACTOR
Apr. 21, 1959
59-SBE-018 MARBETT CORP.
DEDUCTION - LEGAL FEES
Apr. 21, 1959
59-SBE-019 ENCELL, MARY R.
STATUTE OF LIMITATIONS - FEDERAL CHANGE
Apr. 21, 1959
59-SBE-020 GABLE, SYLVIA
PETITION FOR REHEARING
Apr. 21, 1959
59-SBE-021 DESERT HOT SPRINGS WATER CO.
DEPRECIATION/AMORTIZATION
CONTRIBUTION TO CAPITAL
May 20, 1959
59-SBE-022 HIGHLAND CORP.
UNITARY BUSINESS - COMBINATION
May 20, 1959
59-SBE-023 INDUSTRIAL MANAGEMENT CORP.
UNITARY BUSINESS - COMBINATION
June 9, 1959
59-SBE-024 SCHIRM INVESTMENT CO.
BASIS
DEPRECIATION/AMORTIZATION
June 9, 1959
59-SBE-025 SKAGGS PAY LESS DRUG STORES
STATUTE OF LIMITATIONS - REFUNDS
June 9, 1959
59-SBE-026 OANDASAN, FRAGEDIO, ET AL.
ILLEGAL ACTIVITIES
July 23, 1959
59-SBE-027 PRIMM, ERNEST J. AND EVELYN
GAMBLING LOSS
July 23, 1959
59-SBE-028 GALLINAS VILLAGE, INC.
DOING BUSINESS
July 23, 1959
59-SBE-029 NEWELL, E. L.
PETITION FOR REHEARING
Sept. 15, 1959
59-SBE-030 KARPEN, ESTATE OF MICHAEL, DECEASED
ESTATE
INTEREST EXPENSE/INTEREST OFFSET
Sept. 15, 1959
59-SBE-031 DIANA SHOP OF WAUKESHA, INC.
UNITARY BUSINESS - COMBINATION
Sept. 15, 1959
59-SBE-032 WESTERN MIRACLE WATER SOFTENER, INC.
SUSPENDED CORPORATION
Oct. 13, 1959
59-SBE-033 BROWNELL, BYRON B. AND GENE L.
ILLEGAL ACTIVITIES
Oct. 13, 1959
59-SBE-034 BROWNELL, BYRON B. AND GENE L.
ILLEGAL ACTIVITIES
Nov. 5, 1959
59-SBE-035 PLATT, ROBERT L. AND MARGARET D.
CREDIT - TAXES PAID
DEDUCTION - TAXES PAID
Nov. 17, 1959
59-SBE-036 FASKEN, DAVID
Appeal of Robert and Margaret Platt, 59-SBE-035, Nov. 17, 1959
Nov. 17, 1959
59-SBE-037 ENCELL, MARY R.
PETITION FOR REHEARING
Nov. 17, 1959
59-SBE-038 CITRUS BELT SAVINGS AND LOAN ASSN.
BANKS AND FINANCIAL CORPORATIONS
SAVINGS AND LOAN ASSOCIATIONS
Dec. 16, 1959
59-SBE-039 AVCO MANUFACTURING CORP.
SALES FACTOR
Dec. 16, 1959
59-SBE-040 UNITED STATES SHOE CORP.
SALES FACTOR
Dec. 16, 1959
59-SBE-041 PATERSON PACIFIC PARCHMENT CO.
COMBINED REPORTS
Dec. 16, 1959
59-SBE-042 GILIO, JOSEPH PATRICK
ILLEGAL ACTIVITIES
Dec. 16, 1959
59-SBE-043 CITIZENS NATIONAL TRUST AND SAVINGS BANK OF LOS ANGELES, TRUSTEE FOR HORACE HEIDT
TRUSTS - GENERAL
Dec. 16, 1959
59-SBE-044 ANDREWS, WILLIAM S. AND CAMILLA A.
DEPRECIATION/AMORTIZATION
Dec. 16, 1959
59-SBE-045 HOLLY DEVELOPMENT CO.
UNITARY BUSINESS - COMBINATION
May 20, 1959