Franchise and Income Tax Formal Legal Opinions Adopted in 1962

Get Free Acrobat Reader Get Free Acrobat Reader! Most documents on this page are in the Adobe Portable Document Format (pdf). The current version of Acrobat Reader should be used to view pdf files. A free copy of the Acrobat Reader software is available from Adobe.

Appeal No. Appeal Name Date
62-SBE-001 PESKIN, JOSEPH AND REBECCA
PETITION FOR REHEARING
RESIDENCY
Feb. 13, 1962
62-SBE-002 SHEA CO.
APPORTIONMENT - INDIVIDUAL
Feb. 13, 1962
62-SBE-003 KLASSMAN, HARRY AND BEVERLY
GAMBLING LOSS
Feb. 13, 1962
62-SBE-004 PANUZZI, EDITH C.
GAMBLING LOSS
Feb. 13, 1962
62-SBE-005 CORSETTI, FRED G. AND FRANCES
PETITION FOR REHEARING
Feb. 13, 1962
62-SBE-006 MARTINI, LAWRENCE AND JUNE
PETITION FOR REHEARING
Feb. 13, 1962
62-SBE-007 BARRON, GERALD AND HELEN
PETITION FOR REHEARING
Feb. 13, 1962
62-SBE-008 DENLINGER, CLYDE H. AND CLARA
PETITION FOR REHEARING
Feb. 13, 1962
62-SBE-009 CAMPAGNA, SALVATORE J. AND FRANCES
PETITION FOR REHEARING
Feb. 13, 1962
62-SBE-010 LANE CO. INC.
PETITION FOR REHEARING
Feb. 13, 1962
62-SBE-011 SCHERMER, C. I.
PETITION FOR REHEARING
Feb. 13, 1962
62-SBE-012 HOEPPEL, J. H.
ASSESSMENT/ASSESS
PENALTY - NOTICE AND DEMAND
REASONABLE CAUSE
Feb. 26, 1962
62-SBE-013 BILTMORE HOMES, INC.
ECONOMIC SUBSTANCE
RELATED-PARTY TRANSACTIONS
Feb. 26, 1962
62-SBE-014 SAFEWAY STORES, INC.
INTERCOMPANY DIVIDENDS
Apr. 2, 1962
62-SBE-015 WICKSTROM, A. D. AND HARRIET
ILLEGAL ACTIVITIES
Dec. 13, 1961/ Mar. 22, 1962
62-SBE-016 REINERT, CARL P. AND ROWENA
ILLEGAL ACTIVITIES
Mar. 22, 1962
62-SBE-017 BAUMGARTEN, EMIL
ILLEGAL ACTIVITIES
Mar. 22, 1962
62-SBE-018 PLANNED MUSIC, INC.
COMBINED REPORTS
YEAR OF INCLUSION - TIMING OF INCOME RECOGNITION
Mar. 25, 1962
62-SBE-019 WOERNER, MARGARET P.
ILLEGAL ACTIVITIES
Mar. 25, 1962
62-SBE-020 GIANNONE, LEO AND ERMA
ILLEGAL ACTIVITIES
Mar. 25, 1962
62-SBE-021 BAUMGARTEN, EMIL
PETITION FOR REHEARING
May 17, 1962
62-SBE-022 CRESCENZI, LEONE AND ANITA
DEDUCTION - BAD DEBT
May 17, 1962
62-SBE-023 DENNY, JAMES M.
BURDEN OF PROOF
DEDUCTIONS - GENERAL
May 17, 1962
62-SBE-024 JACK, WILLIAM S. AND BETTY V.
DEDUCTION - LEGAL FEES
EXPENSES - ALLOCATION
EXPENSES - EXEMPT INCOME
INTEREST EXPENSE
May 17, 1962
62-SBE-025 HAMMOND ORGAN CO.
SALES FACTOR
UNITARY BUSINESS - APPORTIONMENT
May 17, 1962
62-SBE-026 E. V. LANE CORP.
PRESUMPTION OF CORRECTNESS
May 17, 1962
62-SBE-027 MONTGOMERY RANCH
CORPORATE LIQUIDATIONS
DIVIDEND INCOME
May 17, 1962
62-SBE-028 SOUTH COAST CO.
ACCOUNTING METHODS
May 17, 1962
62-SBE-029 STITES, JOSEPH O.
ADJUSTED GROSS INCOME
BUSINESS EXPENSE
May 17, 1962
62-SBE-030 UNITED STATES PLYWOOD CORP.
UNITARY BUSINESS - COMBINATION
May 17, 1962
62-SBE-031 W. E. HALL CO.
PETITION FOR REHEARING
May 17, 1962
62-SBE-032 REINERT, CARL P. AND ROWENA
PETITION FOR REHEARING
May 17, 1962
62-SBE-033 AVON PRODUCTS, INC.
LOSS - SITUS
June 6, 1962
62-SBE-034 THOMAS, BRUCE A. AND GYLBERTA I.
ILLEGAL ACTIVITIES
June 6, 1962
62-SBE-035 JACK, WILLIAM S. AND BETTY V.
PETITION FOR REHEARING
July 10, 1962
62-SBE-036 HAMMOND ORGAN CO.
PETITION FOR REHEARING
July 10, 1962
62-SBE-037 TWENTIETH CENTURY-FOX FILM CORP.
UNITARY BUSINESS - APPORTIONMENT
UNITARY BUSINESS - COMBINATION
July 10, 1962
62-SBE-038 WHAYNE, TREVOR
PERSONAL EXPENSES
July 10, 1962
62-SBE-039 CHAMPION CO.
UNITARY BUSINESS - COMBINATION
Aug. 6, 1962
62-SBE-040 E. V. LANE CORP.
PETITION FOR REHEARING
Aug. 6, 1962
62-SBE-041 HERRMAN, GEORGE F. AND MAGDALENA
COMMUNITY PROPERTY
Aug. 6, 1962
62-SBE-042 WHITTELL, GEORGE, JR. AND ELIA
ORDINARY V. CAPITAL GAIN
REASONABLE CAUSE - PENALTY ABATEMENT
RESIDENCY
Aug. 6, 1962
62-SBE-043 SHERMAN, JAMES C. AND SUZANNE
RESIDENCY
Aug. 6, 1962
62-SBE-044 DANT, MABELLE M.
RESIDENCY
Aug. 27, 1962
62-SBE-045 NEW YORK FOOTBALL GIANTS, INC., ET AL.
SALES FACTOR
UNITARY BUSINESS - APPORTIONMENT
Aug. 27, 1962
62-SBE-046 3538 WILSHIRE CORP., ET AL.
PETITION FOR REHEARING
Aug. 27, 1962
62-SBE-047 B. AND C. MOTORS, INC.
CORPORATE LIQUIDATIONS
Aug. 27, 1962
62-SBE-048 MONTGOMERY RANCH
PETITION FOR REHEARING
Aug. 27, 1962
62-SBE-049 CERTIFIED GROCERS OF CALIFORNIA, LTD.
CORPORATE ASSOCIATIONS
Sept. 20, 1962
62-SBE-050 CALIFORNIA LETTUCE GROWERS, INC.
CORPORATE LIQUIDATIONS
Sept. 20, 1962
62-SBE-051 H. C. SMITH OIL TOOL CO.
EMPLOYEE V. INDEPENDENT CONTRACTOR
SALES FACTOR
Sept. 20, 1962
62-SBE-052 JAMESTOWN ENTERPRISES
BAD DEBT RESERVE
Sept. 20, 1962
62-SBE-053 WOOD, GERTRUDE H.
DEDUCTION - THEFT LOSS
Sept. 20, 1962
62-SBE-054 ARONOFF, STUART, ET AL.
ILLEGAL ACTIVITIES
Sept. 20, 1962
62-SBE-055 ADVANCE AUTOMATIC SALES CO. INC.
ILLEGAL ACTIVITIES
Oct. 9, 1962
62-SBE-056 GALLITERO, WILLIAM H.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Oct. 9, 1962
62-SBE-057 JOHNSTON, JOHN M. AND MARIAN B.
CHARACTER OF GAIN
GAIN - ORDINARY V. CAPITAL
Oct. 9, 1962
62-SBE-058 STERN, JOSEPH AND NINA
FAIR MARKET VALUE
Nov. 13, 1962
62-SBE-059 BROWN, GEORGEANN M.
ALIMONY
Nov. 13, 1962
62-SBE-060 KELLY, JACK AND MARY (BUCKLEY)
ALIMONY V. PROPERTY SETTLEMENT
Nov. 13, 1962
62-SBE-061 A. K. THANOS CO.
DEDUCTION - BUSINESS EXPENSE
Nov. 13, 1962
62-SBE-062 THANOS, ANDREW K. AND MARY A.
DEDUCTION - BUSINESS EXPENSE
Nov. 13, 1962
62-SBE-063 BRIGGS, R. CARLISLE, JR.
DEDUCTION - HOBBY LOSS
Nov. 13, 1962
62-SBE-064 ADVANCE AUTOMATIC SALES CO., INC.
PETITION FOR REHEARING
Nov. 26, 1962
62-SBE-065 RICHARDS, T. H., ET AL.
GAIN - ORDINARY V. CAPITAL
Nov. 26, 1962
62-SBE-066 PIZANTE, ASHER AND MATILDA
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-067 SCHAFER, WILLIAM L. AND BARBARA
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-068 HUTCHINSON, FRED W.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-069 GOMEZ, MICHAEL AND NELLY
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-070 GIRDNER, JESSIE M.,
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-071 SAN JOSE NOVELTY CO.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-072 ANDERSON, ALLEN C. AND MILDRED
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-073 SCHNACKEL, WILLIAM J. AND GRACE M.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-074 SHUEY, THOMAS F. AND MARION
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-075 COOPER, EDWARD J. AND AUDREY H.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-076 ANDERSON, RAYMOND J. AND CRYSTAL I.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-077 BLACK, WILLIAM H. AND ELEANOR
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-078 COHEN, ALFRED AND ESTELLE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-079 ALLEN, FRED AND MARION
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Nov. 27, 1962
62-SBE-080 CERTIFIED GROCERS OF CALIFORNIA, LTD.
PETITION FOR REHEARING
Dec. 19, 1962
62-SBE-081 GALLITERO, WILLIAM H.
PETITION FOR REHEARING
Dec. 19, 1962
62-SBE-082 BRUCKER, EARLE F., JR.
RESIDENCY
Dec. 19, 1962
62-SBE-083 CONSOLIDATED COPPERSTATE LINES
COMPENSATION - REASONABLE V. UNREASONABLE
Dec. 19, 1962
62-SBE-084 ELLIS, RAYMOND C. AND MARJORIE
RESIDENCY
Dec. 19, 1962
62-SBE-085 ERSTED, ALFRED J. AND MARGARET J.
LOSSES - GENERAL
Dec. 19, 1962
62-SBE-086 C. W. SMITH ENTERPRISES, INC.
INTEREST - COMPUTATION
Dec. 19, 1962
62-SBE-087 CORSETTI, FRANK
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Dec. 19, 1962
62-SBE-088 ARROYO, F. L. AND V. T.
ILLEGAL ACTIVITIES
Dec. 19, 1962
62-SBE-089 FREEMAN, LORAN AND DAISY
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Dec. 19, 1962
62-SBE-090 SHUPP, PETER N. AND ADELE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Dec. 19, 1962
62-SBE-091 KRENTZ, JULES L. AND EDNA L.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Dec. 19, 1962
62-SBE-092 PATRICK, JOHN F. AND BERTHELLE L.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Dec. 19, 1962
62-SBE-093 SHIPLEY, ELDRED E. AND SHIRLEY J.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Dec. 19, 1962
62-SBE-094 KIMBERLY CLARK CORP.
ADEQUACY OF NOTICE
DOING BUSINESS
NOTICE OF PROPOSED ASSESSMENT (NPA)
Dec. 19, 1962