Franchise and Income Tax Formal Legal Opinions Adopted in 1966

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
66-SBE-001 ALEXANDER, ESTATE OF DOUGLAS C.
ESTATES
INCOME FROM INTANGIBLES
TRUSTS – GENERAL
Jan. 4, 1966
66-SBE-002 PEARSON, SAMUEL AND DOROTHY V.
ESTATES
Appeal of Estate of Douglas C. Alexander, 66-SBE-001, Jan. 4, 1966
Jan. 4, 1966
66-SBE-003 LIDGATE, KENNETH S. AND MARGARET S.
ESTATES
Appeal of Estate of Douglas C. Alexander, 66-SBE-001, Jan. 4, 1966
Jan. 4, 1966
66-SBE-004 SPITZER, CLIFFORD AND VIOLET P.
ESTATES
Appeal of Estate of Douglas C. Alexander, 66-SBE-001, Jan. 4, 1966
Jan. 4, 1966
66-SBE-005 PRICE, EMILY E.
ESTATES
Appeal of Estate of Douglas C. Alexander, 66-SBE-001, Jan. 4, 1966
Jan. 4, 1966
66-SBE-006 AVON PRODUCTIONS, INC.
COMMENCING CORPORATION
Jan. 4, 1966
66-SBE-007 CHERROFF, HARRY A. AND SELMA
FAIR MARKET VALUE
Jan. 4, 1966
66-SBE-008 CROCKETT, FRED W. AND CONSTANCE
EXPENSES ALLOCATION
EXPENSES EXEMPT INCOME
INTEREST EXPENSE
Jan. 4, 1966
66-SBE-009 GOLDENBERG, MIRIAM
ALIMONY V. PROPERTY SETTLEMENT
Jan. 4, 1966
66-SBE-010 JAY BRIGGS
DEDUCTION BUSINESS EXPENSE
DEDUCTION COMPENSATION
Jan. 4, 1966
66-SBE-011 GRONOWSKI, KURT AND BARBARA
Appeal of Jay Briggs, 66-SBE-010, Jan. 4, 1966
Jan. 4, 1966
66-SBE-012 MABEE, WILLIAM E. AND ESPERANZA B.
DEDUCTION TAXES PAID
Jan. 4, 1966
66-SBE-013 MOORE, BEN F. AND EMILY
ORDINARY V. CAPITAL GAIN/LOSS
Jan. 4, 1966
66-SBE-014 MORTIMER, ARTHUR E. AND HAZEL M.
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Jan. 4, 1966
66-SBE-015 NEWHOUSE, GEORGE R. AND HELEN C.
INSTALLMENT SALES
Jan. 4, 1966
66-SBE-016 PIONEER INVESTORS SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
SAVINGS AND LOAN ASSOCIATIONS
Jan. 4, 1966
66-SBE-017 SANTA ANA SAVINGS AND LOAN ASSN.
Appeal of Pioneer Investors Savings and Loan Assn., 66-SBE-016, Jan. 4, 1966
Jan. 4, 1966
66-SBE-018 SIGNAL INTERNATIONAL
INTEREST EXPENSE/INTEREST OFFSET
Jan. 4, 1966
66-SBE-019 W. J. VOIT RUBBER CORP.
Appeal of W.J. Voit Rubber Corp, 64-SBE-048, May 12, 1964
Jan. 4, 1966
66-SBE-020 WHITE, AILEEN DOWSETT AND OSBORNE
INCOME FROM INTANGIBLES
Feb. 8, 1966
66-SBE-021 UNIVERSAL SERVICES, INC. OF TEXAS
BUSINESS/NONBUSINESS INCOME
Feb. 8, 1966
66-SBE-022 CULVER FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
Feb. 14, 1966
66-SBE-023 CAGAN HOMES
PETITION FOR REHEARING
Feb. 14, 1966
66-SBE-024 LAKEHURST CONSTRUCTION CO., ET AL.
PETITION FOR REHEARING
Feb. 14, 1966
66-SBE-025 CUTHBERTSON, GEORGE M. AND ELIZABETH R.
BANKRUPTCY
CLAIM OF RIGHT DOCTRINE
Mar. 8, 1966
66-SBE-026 SILVER, VERA H.
PENSION PLANS
Mar. 8, 1966
66-SBE-027 AVON PRODUCTIONS, INC.
PETITION FOR REHEARING
Mar. 8, 1966
66-SBE-028 CHALLENGER, HAROLD L.
COMMUNITY PROPERTY
EXEMPT INCOME
Apr. 21, 1966
66-SBE-029 SOUTH BAY BOARD OF REALTORS, INC.
TAX-EXEMPT ORGANIZATION
Apr. 21, 1966
66-SBE-030 LOVERING, ARTHUR G. AND EUGENIA
CLAIM OF RIGHT DOCTRINE
PENSION PLANS
Apr. 21, 1966
66-SBE-031 PALO ALTO REAL ESTATE BOARD
TAX-EXEMPT ORGANIZATION
May 10, 1966
66-SBE-032 RIFKIND, GOGI GRANT
LAWSUIT PROCEEDS
May 10, 1966
66-SBE-033 CALIFORNIA ASSN. OF HIGHWAY PATROLMEN
TAX-EXEMPT ORGANIZATION
June 28, 1966
66-SBE-034 COALINGA OIL CORP.
SUBSTANCE V. FORM
June 28, 1966
66-SBE-035 GRACE BROS BREWING CO.
DEDUCTION BAD DEBT
DEPRECIATION
June 28, 1966
66-SBE-036 HOOPER, FRANK P. AND DOROTHY
BASIS
INHERITANCE
June 28, 1966
66-SBE-037 HAYWARD, SAM T. AND ANDREA K.
RELATED-PARTY TRANSACTIONS
SUBSTANCE V. FORM
June 28, 1966
66-SBE-038 LOS ANGELES FIREMEN'S CREDIT UNION, INC.
COOPERATIVE ASSOCIATIONS
June 28, 1966
66-SBE-039 MERLISS, REUBEN
DEDUCTION LEGAL FEES
June 28, 1966
66-SBE-040 ROBERTS FARMS, INC.
BASIS
June 28, 1966
66-SBE-041 CITADEL INDUSTRIES, INC.
SALES FACTOR
June 28, 1966
66-SBE-042 BORTIN, BEVERLY
COMMUNITY PROPERTY
Aug. 1, 1966
66-SBE-043 LOYAL, RUBY
INCOME IN RESPECT OF A DECEDENT
RESIDENCY
Aug. 1, 1966
66-SBE-044 ROSE, A. BRIGHAM AND ZELLETTA M.
STATUTE OF LIMITATIONS REFUNDS
TRANSFER OF TAX LIABILITY
Aug. 1, 1966
66-SBE-045 SUNNY HOMES, INC., ET AL.
DIVIDENDS RECEIVED/DIVIDEND INCOME
Aug. 1, 1966
66-SBE-046 BAY AREA DRYWALL, INC.
BAD DEBT RESERVE
COMMENCING CORPORATION
Sept. 1, 1966
66-SBE-047 CRODDY CORP.
BANKS AND FINANCIAL CORPORATIONS
Sept. 1, 1966
66-SBE-048 CUNNINGHAM, ROGER AND HARRIET
CANCELLATION OF DEBT
CAPITAL GAIN
Sept. 1, 1966
66-SBE-049 GARNER, H. H. AND IRENE W.
SUBSTANCE V. FORM
Sept. 1, 1966
66-SBE-050 GENSLER, CHARLES C.
TRUSTS GENERAL
Sept. 1, 1966
66-SBE-051 PONTICOPOULOS, INC.
BANKS AND FINANCIAL CORPORATIONS
Sept. 1, 1966
66-SBE-052 WITHERS, JOHN K. AND PATRICIA J.
CALIFORNIA SOURCE INCOME
Sept. 1, 1966
66-SBE-053 WORLCOMBE CORP.
INSTALLMENT SALES
Sept. 1, 1966
66-SBE-054 GRACE BROS BREWING CO.
PETITION FOR REHEARING
Sept. 1, 1966
66-SBE-055 COALINGA OIL CORP.
PETITION FOR REHEARING
Sept. 1, 1966
66-SBE-056 CALIFORNIA ASSN. OF HIGHWAY PATROLMEN
PETITION FOR REHEARING
Sept. 1, 1966
66-SBE-057 CITADEL INDUSTRIES, INC.
PETITION FOR REHEARING
Sept. 1, 1966
66-SBE-059 AGRICULTURAL EXCHANGE CORP.
RETROACTIVE APPLICATION LAW/DECISION
Oct. 6, 1966
66-SBE-060 CRUZ, ALBINA G.
CAPITALIZED EXPENSES
Oct. 6, 1966
66-SBE-061 E. J. MCGAH TRUST
TRUSTS GENERAL
Oct. 6, 1966
66-SBE-062 GLAZE, LESLIE R. AND JEAN B.
CAPITALIZED EXPENSES
Oct. 6, 1966
66-SBE-063 JERRY LEWIS PICTURES CORP.
COMMENCING CORPORATION
Oct. 6, 1966
66-SBE-064 ST. FRANCIS INVESTMENT CO.
DEDUCTION DIVIDENDS RECEIVED
Oct. 6, 1966
66-SBE-065 HENDERSON, JENNIE CROCKER
GROSS INCOME
Oct. 6, 1966
66-SBE-066 BAY AREA DRYWALL, INC.
PETITION FOR REHEARING
Nov. 23, 1966
66-SBE-067 CUNNINGHAM, ROGER AND HARRIET
PETITION FOR REHEARING
Nov. 23, 1966
66-SBE-068 ELAM, EDNA ELIZABETH TROESCHER
GROSS INCOME
Nov. 23, 1966
66-SBE-069 FLEXIBLE, INC.
DOMICILE COMMERCIAL
Nov. 23, 1966
66-SBE-070 JOYCE, INC.
JOYCE/FINNIGAN
PUBLIC LAW 86-272
UNITARY BUSINESS COMBINATION
UNITARY BUSINESS APPORTIONMENT
Nov. 23, 1966
66-SBE-071 LA SALLE HOTEL CO.
PENALTY NOTICE AND DEMAND
Nov. 23, 1966
66-SBE-072 P AND H AUCTIONEERS, INC.
BURDEN OF PROOF
DEDUCTIONS GENERAL
Nov. 23, 1966
66-SBE-073 PERK FOODS CO. OF CALIFORNIA
SALES FACTOR
UNITARY BUSINESS COMBINATION
Nov. 23, 1966
66-SBE-074 R. N. B. CO., TAXPAYER
SALES FACTOR
Nov. 23, 1966
66-SBE-075 UNITED STATES U-DRIVE
CLAIM OF RIGHT DOCTRINE
Nov. 23, 1966
66-SBE-076 JARESA FARMS, INC.
CAPITALIZED EXPENSES
Dec. 15, 1966
66-SBE-077 JONES, CLARENCE W. AND CORNELIA V.
Appeal of Jaresa Farms, Inc., 66-SBE-076, Dec. 15, 1966
Dec. 15, 1966
66-SBE-078 MID-CITIES SCHOOLS CREDIT UNION
INTEREST EXPENSE/INTEREST OFFSET
Dec. 15, 1966
66-SBE-079 PALM DEVELOPMENT CO.
COMMENCING CORPORATION
Dec. 15, 1966
66-SBE-080 PINE INVESTMENT CO.
Appeal of Palm Development Co., 66-SBE-079, Dec. 15, 1966
Dec. 15, 1966
66-SBE-081 WHITE MOTOR CORP.
UNITARY BUSINESS COMBINATION
Dec. 15, 1966
66-SBE-082 WM. WRIGLEY JR. CO.
UNITARY BUSINESS COMBINATION
Dec. 15, 1966
66-SBE-083 BUCCOLA, GEORGE D. AND CATHERINE C.
ORDINARY V. CAPITAL LOSS/GAIN
Dec. 15, 1966
66-SBE-084 GARDNER, GILBERT AND MERLE
BASIS
DEPRECIATION
Dec. 15, 1966
66-SBE-085 GOLDSTEIN, GUSTAVE L. AND SYLVIA R.
DEPLETION
Dec. 15, 1966
66-SBE-086 HOFFMAN, WILLIAM L. AND HELEN M.
GROSS INCOME
Dec. 15, 1966
66-SBE-087 KEY, GOODWIN D. AND BESSIE M.
CONSTRUCTIVE RECEIPT
LOAN V. DIVIDEND
Dec. 15, 1966
66-SBE-088 KOEHL, ROBERT B.
DEDUCTION CASUALTY/THEFT LOSS
FEDERAL ACTION
Dec. 15, 1966