Franchise and Income Tax Formal Legal Opinions Adopted in 1970

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Appeal No. Appeal Name Date
70-SBE-001 HOLDEN, CHARLES K.
FEDERAL ACTION
Jan. 6, 1970
70-SBE-002 ATKINSON, GEORGE E., JR. AND ALICE J.
LOAN V. CAPITAL CONTRIBUTION
BAD DEBT
DEDUCTION - BAD DEBT
Feb. 18, 1970
70-SBE-003 BABROS, JOSEPH H.
BUSINESS EXPENSE
PERSONAL EXPENSE
Feb. 18, 1970
70-SBE-004 BRAEUNIG, E. C. AND P. M.
STATUTE OF LIMITATIONS - REFUNDS
Feb. 18, 1970
70-SBE-005 DERIKRAVA, SAMUEL
STATUTE OF LIMITATIONS - REFUNDS
Feb. 18, 1970
70-SBE-006 DODGE, GLENN T. AND STELLA
PERSONAL EXPENSE
DEDUCTIONS - GENERAL
Feb. 18, 1970
70-SBE-007 ERDMAN, C. PARDEE
TRUSTS - GENERAL
TAXABLE INCOME
CONSTITUTIONALITY OF STATUTE
Feb. 18, 1970
70-SBE-008 BRET HARTE INN, INC., ET AL.
UNITARY BUSINESS - COMBINATION
Feb. 18, 1970
70-SBE-009 3M BUSINESS PRODUCTS SALES, INC.
CORPORATION ORGANIZATION & REORGANIZATIONS
Feb. 18, 1970
70-SBE-010 MARYLAND CUP CORP.
UNITARY BUSINESS - COMBINATION
Mar. 23, 1970
70-SBE-011 SHIOSAKI, JAMES T.
GAMBLING LOSS
DEDUCTIONS - GENERAL
DEDUCTIONS - BUSINESS EXPENSE
PERSONAL EXPENSE
Mar. 23, 1970
70-SBE-012 JENINGS, HUGH S. AND BARBARA L.
FEDERAL ACTION
Apr. 7, 1970
70-SBE-013 SWIFT & CO.
UNITARY BUSINESS - COMBINATION
UNITARY BUSINESS - DIVERSE LINES OF BUSINESS
Apr. 7, 1970
70-SBE-014 SPATZ, DAVID AND HAZEL
LATE FILING PENALTY
PENALTY - LATE FILING
REASONABLE CAUSE - PENALTY ABATEMENT
May 4, 1970
70-SBE-015 AMERICAN SAVINGS AND LOAN ASSN.
SAVINGS AND LOAN ASSOCIATION
BAD DEBT RESERVE
May 4, 1970
70-SBE-016 HARBISON-WALKER REFRACTORIES CO.
UNITARY BUSINESS - COMBINATION
May 4, 1970
70-SBE-017 J. J. NEWBERRY CO.
INVENTORIES
June 4, 1970
70-SBE-018 MANUFACTURERS BANK
STATUTORY CONSTRUCTION
June 4, 1970
70-SBE-019 NEWPORT BALBOA SAVINGS AND LOAN ASSN.
SAVINGS AND LOAN ASSOCIATION
BAD DEBT RESERVE
June 4, 1970
70-SBE-020 SEARS, ROEBUCK AND CO., ET AL.
INTEREST INCOME
BUSINESS / NONBUSINESS INCOME
UNITARY BUSINESS - GENERAL
INTEREST EXPENSE / INTEREST OFFSET
June 4, 1970
70-SBE-021 TUCHINSKY, HERBERT
FEDERAL ACTION
FRAUD
LATE FILING PENALTY
July 1, 1970
70-SBE-022 CHALLENGE BANNER CREDIT UNION
CREDIT UNIONS
STATUTE OF LIMITATIONS - REFUNDS
July 1, 1970
70-SBE-023 SAN ANTONIO WATER CO.
COOPERATIVE ASSOCIATIONS
TAXABLE INCOME
GROSS INCOME
DEDUCTIONS - GENERAL
July 1, 1970
70-SBE-024 RECH, ARTHUR P. AND JEAN MAY
DEDUCTIONS - TAXES PAID
CREDIT - TAXES PAID
Aug. 3, 1970
70-SBE-025 REIMAN, ARTHUR C. AND VIRGINIA L. Aug. 3, 1970
70-SBE-026 COLOR SERVICE, INC., TAXPAYER
CORPORATION ORGANIZATION & REORGANIZATIONS
CORPORATION LIQUIDATIONS
Aug. 3, 1970
70-SBE-027 ELECTROCHIMICA CORP.
LATE FILING PENALTY
PENALTY - LATE FILING
Aug. 3, 1970
70-SBE-028 SECURITY FIRST NATIONAL BANK Aug. 3, 1970
70-SBE-029 BEVERLY HILLS FEDERAL SAVINGS AND LOAN ASSN. Aug. 3, 1970
70-SBE-030 PANUZZI, ESTATE OF EDITH C.

GAMBLING LOSS
BUSINESS EXPENSE
Sept. 14, 1970
70-SBE-031 IMPERIAL HAY GROWERS ASSN.
COOPERATIVE ASSOCIATIONS
BUSINESS EXPENSE
Sept. 14, 1970
70-SBE-032 SHAFFER RENTALS, INC.
UNITARY BUSINESS - OWNERSHIP
Sept. 14, 1970
70-SBE-033 SIGNAL OIL AND GAS CO.
UNITARY BUSINESS - COMBINATION
UNITARY BUSINESS - OWNERSHIP
Sept. 14, 1970
70-SBE-034 CALIFORNIA ASSN. OF SCHOOL ADMINISTRATORS
STATUTE OF LIMITATIONS - REFUNDS
Nov. 6, 1970
70-SBE-035 CALIFORNIA ELEMENTARY SCHOOL ADMINISTRATORS' ASSN.
STATUTE OF LIMITATIONS - REFUNDS
Nov. 6, 1970
70-SBE-036 CAL-WEST BUSINESS SERVICES, INC.
BANKS & FINANCIAL CORPORATIONS
FRANCHISE TAX-COMPUTATION
Nov. 6, 1970
70-SBE-037 JACKSON APPLIANCE, INC.
INTEREST EXPENSE / INTEREST OFFSET
CARRYOVER / CARRYBACK
FEDERAL ACTION
Nov. 6, 1970
70-SBE-038 MONSANTO CO.
UNITARY BUSINESS - COMBINATION
Nov. 6, 1970
70-SBE-039 OILWELL MATERIALS AND HARDWARE CO., INC.
BUSINESS EXPENSE
DEDUCTION - BUSINESS EXPENSE
Nov. 6, 1970
70-SBE-040 DOLE, JACK A. AND NORMA E.
TAXABLE INCOME
DISGUISED DIVIDEND
Nov. 6, 1970
70-SBE-041 DONICA, CHARLES L. AND ELLEN M.
EXEMPTION CREDIT
DEPENDENT EXEMPTIONS
CALIFORNIA METHOD
Nov. 6, 1970
70-SBE-042 HILL, RICHARD W. AND HAZEL R.
FEDERAL ACTION
Nov. 6, 1970
70-SBE-043 KLEMP, FRED C. AND DALE N.
RESIDENCY
Nov. 6, 1970
70-SBE-044 HARBISON-WALKER REFRACTORIES CO.
Dec. 7, 1970
70-SBE-045 FIRST FEDERAL SAVINGS AND LOAN ASSN. OF SAN DIEGO
ACCOUNTING METHOD - CHANGE IN PERIOD OR METHOD
BAD DEBT RESERVE
SAVINGS AND LOAN ASSOCIATION
Dec. 7, 1970
70-SBE-046 TIP TOP DELIGHTS, INC.
MINIMUM TAX
DOING BUSINESS IN CALIFORNIA
Dec. 7, 1970
70-SBE-047 GILLASPIE, LEON G.
DIVIDENDS RECEIVED / DIVIDEND INCOME
COMMUNITY PROPERTY
Dec. 7, 1970
70-SBE-048 PAUL GREENING TRUST
TRUSTS - GENERAL
GAIN OR LOSS - GENERAL
Dec. 7, 1970
70-SBE-049 RAMLOSE, ROBERT R.
LATE FILING PENALTY
NOTICE AND DEMAND PENALTY
NEGLIGENCE PENALTY
Dec. 7, 1970
70-SBE-050 STANLEY, BORIS S.
CASUALTY LOSS
DEDUCTION-CASUALTY/THEFT LOSS
FEDERAL ACTION
Dec. 7, 1970