Franchise and Income Tax Formal Legal Opinions Adopted in 1968

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Appeal No. Appeal Name Date
68-SBE-001 BURCH, ROBERT D.
DISMISSAL OF APPEAL
JURISDICTION
Jan. 8, 1968
68-SBE-002 CARIGNANI, RAYMOND AND JUANITA M.
GROSS INCOME
Jan. 8, 1968
68-SBE-003 FOSTER, RUTH
CLAIM OF RIGHT DOCTRINE
EXEMPT INCOME
GROSS INCOME
Jan. 8, 1968
68-SBE-004 JURAN, NATHAN H. AND JULIA M.
RESIDENCY
Jan. 8, 1968
68-SBE-005 MANTHEI, THEODORE W. AND MARY A.
RESIDENCY
Jan. 8, 1968
68-SBE-006 LEMBURG ENTERPRISES, INC.
CONSTRUCTIVE RECEIPT
Jan. 8, 1968
68-SBE-007 BONZER, INC.
CORPORATE LIQUIDATIONS
Feb. 5, 1968
68-SBE-008 DE QUESADA, JORGE AND ELENA
LOSSES - YEAR SUSTAINED
Feb. 5, 1968
68-SBE-009 MARTINELLI, LORENZO AND GIULIA
DEPRECIATION
Feb. 5, 1968
68-SBE-010 ORR, WILLIAM T. AND JOY P.
PENALTY - LATE FILING
Feb. 5, 1968
68-SBE-011 CHRIS-CRAFT INDUSTRIES, INC.
BUSINESS/NONBUSINESS INCOME
DIVIDEND INCOME
INCOME ALLOCATION
Mar. 26, 1968
68-SBE-012 STERLING FINANCE CORP. OF CALIFORNIA
BANKS & FINANCIAL CORPORATIONS
Mar. 25, 1968
68-SBE-013 BERCOVICH, ALBERT R. AND BELLE
LOAN V. DIVIDEND
Mar. 25, 1968
68-SBE-014 FAY, WILLIAM C.
DEPENDENT EXEMPTIONS
Mar. 25, 1968
68-SBE-015 FLYER, KATHLEEN
DEPENDENT EXEMPTIONS
Mar. 25, 1968
68-SBE-016 LA TORRE, VITO J.
GROSS INCOME
Mar. 25, 1968
68-SBE-017 NEUSCHOTZ, ROBERT AND PATRICIA
CALIFORNIA SOURCE INCOME
CREDIT - OTHER STATE TAXES
Mar. 25, 1968
68-SBE-018 SEVCSIK, GEORGE J.
CALIFORNIA SOURCE INCOME
CREDIT - OTHER STATE TAXES
INCOME FROM INTANGIBLES
Mar. 25, 1968
68-SBE-019 SOMERS, HARRY AND TESSIE
FEDERAL ACTION
Mar. 25, 1968
68-SBE-020 STEINBERG, WILLIAM AND PAULINE
FEDERAL ACTION
LOAN V. DIVIDEND
Mar. 25, 1968
68-SBE-021 S AND K SALES CO.
CORPORATION ORGANIZATION & REORGANIZATIONS
May 7, 1968
68-SBE-022 UNION PACKING CO.
Appeal of Union Packing Co., 67-SBE-017, Apr. 24, 1967
May 7, 1968
68-SBE-023 MCKEE, C. J. AND HELEN
CALIFORNIA SOURCE INCOME
May 7, 1968
68-SBE-024 ROGERS, GORDON A. AND ZELDA
LOAN V. DIVIDEND
May 7, 1968
68-SBE-025 SERO AMUSEMENT CO.
DIVIDENDS RECEIVED/DIVIDEND INCOME
May 9, 1968
68-SBE-026 COOPER, ABELARDO H. G. AND EDITH E.
EXPENSES - PERSONAL V. BUSINESS
May 7, 1968
68-SBE-027 MCPHERSON, WILLIAM H. AND DONNALIE W.
BASIS
May 7, 1968
68-SBE-028 FRAKES, JESSE W. AND LOUELLA M.
FEDERAL ACTION
PRESUMPTION OF CORRECTNESS
June 6, 1968
68-SBE-029 H & R BLOCK, INC.
UNITARY BUSINESS - COMBINATION
June 6, 1968
68-SBE-030 RAJAW REALTY CO.
DOMICILE - COMMERCIAL
June 6, 1968
68-SBE-031 WEST VALLEY REALTY CO., ET AL.
CONTRIBUTION TO CAPITAL
DEDUCTION - BUSINESS EXPENSE
June 6, 1968
68-SBE-032 LA JOLLA FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
Aug. 5, 1968
68-SBE-033 WESTERN BUTANE SERVICE, INC.
CORPORATION ORGANIZATION & REORGANIZATIONS
Aug. 5, 1968
68-SBE-034 BENDIG, WALDEMAR H.
STATUTE OF LIMITATIONS - REFUNDS
Aug. 5, 1968
68-SBE-035 GOODMAN, HASKELL M. AND CECILE C.
DEFERRED COMPENSATION
PENSION PLANS
Aug. 5, 1968
68-SBE-036 HUTCHINSON, J. ALBERT AND AUG.A F.
DEPENDENT EXEMPTIONS
HEAD OF HOUSEHOLD
Aug. 5, 1968
68-SBE-037 AFFILIATED GOVERNMENT EMPLOYEES DISTRIBUTING CO.
GROSS INCOME
Sept. 12, 1968
68-SBE-038 MARKET LESSORS, INC.
STATUTE OF LIMITATIONS-ASSESSMENTS
STATUTE OF LIMITATIONS-FEDERAL CHANGE
Sept. 12, 1968
68-SBE-039 NORMANDY INVESTMENTS LTD.
EQUITABLE ESTOPPEL
PENALTY - LATE FILING
REASONABLE CAUSE - PENALTY ABATEMENT
Sept. 12, 1968
68-SBE-040 ANDERSON, JOHN F. AND ELIZABETH L.
EXEMPT INCOME
Sept. 12, 1968
68-SBE-041 BOWMAN, ROBERT B. AND KATHERINE M.
RESIDENCY
Sept. 12, 1968
68-SBE-042 HARTDEGEN, MERLIN L.
DEDUCTIONS - GENERAL
FEDERAL ACTION
Sept. 12, 1968
68-SBE-043 BALDWIN AND HOWELL
BANKS & FINANCIAL CORPORATIONS
Oct. 7, 1968
68-SBE-044 BILLET, JAMES R. AND EZELL A.
WORTHLESS STOCK LOSS
Oct. 7, 1968
68-SBE-045 AMERICAN SAVINGS AND LOAN ASSN. OF CALIFORNIA
BAD DEBT RESERVE
Nov. 19, 1968
68-SBE-046 UNITED SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
Nov. 19, 1968
68-SBE-047 SECURITY FIRST NATIONAL BANK
BAD DEBT RESERVE
Nov. 19, 1968
68-SBE-048 PACIFIC COAST PROPERTIES, INC.
COMBINED REPORTS
Nov. 20, 1968
68-SBE-049 HOUSEHOLD FINANCE CORP.
COMMENCING CORPORATION
CREDIT - TAXES PAID
INTEREST - COMPUTATION
Nov. 20, 1968
68-SBE-050 GORDON, GEORGE E., JR.
CAPITALIZED EXPENSES
COMMUNITY PROPERTY
Nov. 19, 1968
68-SBE-051 ERICKSON, KATHRYN H.
Appeal of George E. Gordon, 68-SBE-050, Nov. 19, 1968
Nov. 19, 1968
68-SBE-052 STRAUSS, FERDINAND E. AND CLAYETTA A.
ESTATES
Nov. 19, 1968