Franchise and Income Tax Formal Legal Opinions Adopted in 1965

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
65-SBE-001 TAROLA, JOSEPH P. AND MARY JOY
RESIDENCY
Jan. 5, 1965
65-SBE-002 SUN VALLEY NATIONAL BANK OF LOS ANGELES
BAD DEBT RESERVE
Jan. 12, 1965
65-SBE-003 E. L. REITZ CO.
LOSSES - GENERAL
Feb. 3, 1965
65-SBE-004 MESHEKOFF, MICHAEL AND HELENA, ET AL.
PARTNERSHIPS
Feb. 3, 1965
65-SBE-005 SIMPSON, JACK W. AND RUTH
CONSTRUCTIVE DIVIDEND
TAXABLE INCOME
Feb. 3, 1965
65-SBE-006 SIMPSON'S, INC.
BUSINESS EXPENSE
DEDUCTION-BUSINESS EXPENSE
Feb. 3, 1965
65-SBE-007 SOUTHERN CALIFORNIA CENTRAL CREDIT UNION
EXEMPT INTEREST / DIVIDEND
CREDIT UNIONS
INTEREST INCOME
Feb. 3, 1965
65-SBE-008 GOSSICK, GUSTAV S. AND STELL
BASIS
CAPITAL GAIN / LOSS
STEP TRANSACTION DOCTRINE
Mar. 4, 1965
65-SBE-009 JOHN BLAIR AND CO.
UNITARY BUSINESS - APPORTIONMENT
PROPERTY FACTOR
Mar. 4, 1965
65-SBE-010 PASADENA FIRST NATIONAL BANK
BAD DEBT RESERVE
Mar. 4, 1965
65-SBE-011 BILLS, HALLIE L.
CREDIT - OTHER STATE TAXES
Apr. 5, 1965
65-SBE-012 DOE, RONALD G., ET AL.
PARTNERSHIPS
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Apr. 5, 1965
65-SBE-013 H. F. AHMANSON AND CO.
LIMITED PARTNERSHIP
LOSS - SITUS
Apr. 5, 1965
65-SBE-014 HUNT FOODS AND INDUSTRIES, INC., ET AL.
UNITARY BUSINESS - COMBINATION
Apr. 5, 1965
65-SBE-015 KROEHLER MFG. CO. Apr. 5, 1965
65-SBE-016 CORREIA, JESS S.
INTEREST - COMPUTATION
May 12, 1965
65-SBE-017 CUDDY, FLORENCE L.
ORDINARY V. CAPITAL LOSS / GAIN
CAPITALIZED EXPENSES
May 12, 1965
65-SBE-018 MODERN BARBER COLLEGES, INC.
INSTALLMENT SALES
May 12, 1965
65-SBE-019 WICKS, RENDEL G. AND NANCY
BUSINESS EXPENSE
May 12, 1965
65-SBE-020 ANDREWS, WILLIAM S. AND CAMILLA A., ET AL.
CAPITAL GAIN / LOSS
PARTNERSHIPS
June 28, 1965
65-SBE-021 BERMAN, MATTHEW
RESIDENCY
JOINT RETURNS
LOSSES - GENERAL
June 28, 1965
65-SBE-022 BRIGHT, DAVID E. AND DOLLY
DEDUCTIONS - GENERAL
June 28, 1965
65-SBE-023 BRINTNALL, JOHN S.
DEPENDENT EXEMPTIONS
June 28, 1965
65-SBE-024 GOLDBLATT, IRVING AND SYLVIA
ILLEGAL ACTIVITIES
June 28, 1965
65-SBE-025 CUDDY, FLORENCE L. June 28, 1965
65-SBE-026 AMERICAN INSTITUTE OF INTERIOR DESIGNERS
STATUTE OF LIMITATIONS - REFUNDS
Aug. 3, 1965
65-SBE-027 CONSUMERS COOPERATIVE SOCIETY OF PALO ALTO, INC.
COOPERATIVE ASSOCIATIONS
Aug. 3, 1965
65-SBE-028 CONSUMERS COOPERATIVE OF BERKELEY, INC.
COOPERATIVE ASSOCIATIONS
Aug. 3, 1965
65-SBE-029 JACOBS, ROBERT A. AND NANCY R.
STATUTE OF LIMITATIONS - REFUNDS
Aug. 3, 1965
65-SBE-030 SMITH, RUTH WERTHEIM
INTEREST - IMPOSITION
INTEREST - ABATEMENT
Aug. 3, 1965
65-SBE-031 WICKHAM, GEORGE R.
FRAUD
PENALTY - FRAUD
Aug. 3, 1965
65-SBE-032 MOREY, CLARENCE L. AND A. LOIS
STATUTE OF LIMITATIONS - REFUNDS
Aug. 3, 1965
65-SBE-033 HANSEN, MRS. LYDIA J.
TRUSTS - GENERAL
Aug. 3, 1965
65-SBE-034 KUHN ENTERPRISES, INC.
BAD DEBT
LOSSES - YEAR SUSTAINED
Aug. 3, 1965
65-SBE-035 AIRCRAFT ENGINEERING AND MAINTENANCE CO.
UNITARY BUSINESS - COMBINATION
Oct. 5, 1965
65-SBE-036 OAKLAND AIRCRAFT ENGINE SERVICE, INC.
UNITARY BUSINESS - APPORTIONMENT
Oct. 5, 1965
65-SBE-037 JOSEPH MAGNIN CO., INC.
UNITARY BUSINESS - COMBINATION
Oct. 5, 1965
65-SBE-038 THOMAS J. LIPTON, INC.
UNITARY BUSINESS - COMBINATION
Oct. 5, 1965
65-SBE-039 LAKEHURST CONSTRUCTION CO., ET AL.
LOAN V. CAPITAL CONTRIBUTION
DOING BUSINESS
Oct. 5, 1965
65-SBE-040 VELSICOL CHEMICAL CORP.
UNITARY BUSINESS - APPORTIONMENT
Oct. 5, 1965
65-SBE-041 HOLT, NAT AND BLANCHE
LOSSES - YEAR SUSTAINED
Oct. 5, 1965
65-SBE-042 MARKS, EVELYN R.
DEDUCTIONS - GENERAL
Oct. 5, 1965
65-SBE-043 BILLINGS, HASKELL C., JR. AND FELICITAS
INSTALLMENT SALES
CAPITAL GAIN / LOSS
Oct. 26, 1965
65-SBE-044 CAGAN HOMES, INC.
DOING BUSINESS
HOLDING COMPANY
Nov. 30, 1965
65-SBE-045 SELZNICK, DAVID O. AND PHYLIS I.
CARRYOVER / CARRYBACK
DEPRECIATION / AMORTIZATION
Nov. 30, 1965
65-SBE-046 SHERWOOD, ROBERT C.
FRAUD
BURDEN OF PROOF
Nov. 30, 1965
65-SBE-047 BERMAN, MATTHEW Oct. 5, 1965
65-SBE-048 BOYAR, LOUIS H.
VALUATION
Dec. 14, 1965
65-SBE-049 CONSUMERS COOPERATIVE OF BERKELEY, INC. Dec. 14, 1965
65-SBE-050 CONSUMERS COOPERATIVE OF PALO ALTO, INC. Dec. 14, 1965