Franchise and Income Tax Formal Legal Opinions Adopted in 1972

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Appeal No. Appeal Name Date
72-SBE-001 WESTERN OUTDOOR MARKETS
DOING BUSINESS
TAXABLE INCOME
ACCOUNTING METHODS
Dec.13, 1971
72-SBE-002 POONIAN, PARITEM AND JANIE
FEDERAL ACTION
DOUBLE TAXATION
PAYMENT OF TAX
Jan. 4, 1972
72-SBE-003 HARBISON-WALKER REFRACTORIES CO.
UNITARY BUSINESS - COMBINATION
Feb. 15, 1972
72-SBE-004 CARRINGTON, FRANCIS L. AND CAROLE A.
STATUTE OF LIMITATIONS - REFUNDS
Feb. 15, 1972
72-SBE-005 CHADWICK, CLYDE L. AND JOSEPHINE
INTEREST INCOME
ACCRUAL - NONRESIDENCY
PENSION INCOME
Feb. 15, 1972
72-SBE-006 KAMRANY, NAKE M.
DEDUCTIONS - GENERAL
DEDUCTION - MEDICAL EXPENSE
Feb. 15, 1972
72-SBE-007 LEBLOCK, JOHN J. AND GLADYS A.
INCOME AVERAGING
EXEMPTION CREDIT
Feb. 15, 1972
72-SBE-008 NORTON SIMON, INC.
DOMICILE - COMMERCIAL
INTANGIBLE PERSONAL PROPERTY
INCOME FROM INTANGIBLES
Mar. 28, 1972
72-SBE-009 PULLMAN CO.
STATUTE OF LIMITATIONS - ASSESSMENTS
STATUTE OF LIMITATIONS - FEDERAL CHANGE
STATUTE OF LIMITATIONS - WAIVERS
Mar. 28, 1972
72-SBE-010 JAMESON, ESTATE OF HENRY B.
INCOME IN RESPECT OF A DECENDENT
Apr. 10, 1972
72-SBE-011 WOOL, JUSTIN M.
BAD DEBT
DEDUCTION - BAD DEBT
LOSSES - YEAR SUSTAINED
Apr. 10, 1972
72-SBE-012 MASSY, WILLIAM F. AND JUNE A.
RESIDENCY
Apr. 26, 1972
72-SBE-013 AMERICAN EMPIRE MUTUAL FUND, INC.
APPEAL PROCEDURE
MINIMUM TAX
May 11, 1972
72-SBE-014 ANACONDA CO.
UNITARY BUSINESS - COMBINATION
May 11, 1972
72-SBE-015 BRISTOL-MYERS CO.
UNITARY BUSINESS - GENERAL
BUSINESS / NONBUSINESS INCOME
INCOME FROM INTANGIBLES
DOMICILE - COMMERCIAL
May 11, 1972
72-SBE-016 MADERA DEVELOPMENT CO.
INSTALLMENT SALES
FRANCHISE TAX - COMPUTATION
May 11, 1972
72-SBE-017 WESTERN OUTDOOR MARKETS June 9, 1972
72-SBE-018 BARTON INDUSTRIES, INC.
DOING BUSINESS IN CALIFORNIA
July 31, 1972
72-SBE-019 F. W. WOOLWORTH CO.
UNITARY BUSINESS - COMBINATION
July 31, 1972
72-SBE-020 VALLEY HOME FURNITURE
STATUTE OF LIMITATIONS - REFUNDS
July 31, 1972
72-SBE-021 WESTERN PACIFIC RAILROAD CO.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTIONAL TEST
July 31, 1972
72-SBE-022 CHRISTIANSON, WARREN L. AND MARLYS A.
RESIDENCY
July 31, 1972
72-SBE-023 JADOON, THOMAS M. AND ELAINE
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
INSTALLMENT SALES
July 31, 1972
72-SBE-024 PFAU, GLENN M. AND PHYLLIS R.
DEDUCTIONS - GENERAL
July 31, 1972
72-SBE-025 WEBB, HOWARD D.
ALIMONY
July 31, 1972
72-SBE-026 BROWNING MANUFACTURING CO., ET AL.
UNITARY BUSINESS - COMBINATION
UNITARY BUSINESS - DIVERSE LINES OF BUSINESS
Sept. 14, 1972
72-SBE-027 KUVALIS, GEORGIA M.
ILLEGAL ACTIVITIES
Sept. 14, 1972
72-SBE-028 SIDDIQUI, MOHAMMED M.
HEAD OF HOUSEHOLD
Sept. 1, 1972
72-SBE-029 COIN MACHINE SERVICE CO.
ILLEGAL ACTIVITIES
Oct. 24, 1972
72-SBE-030 BLODGETT, ESTATE OF LOUIS M.
TAXABLE INCOME
Oct. 24, 1972
72-SBE-031 COLLAMORE, MELVIN D.
CREDIT - OTHER STATE TAXES
NOTICE OF PROPOSED ASSESSMENT (NPA)
STATUTORY CONSTRUCTION
SETTLEMENT
Oct. 24, 1972
72-SBE-032 HOWES, FLOYD E. AND HILDA
DEDUCTION - TAXES PAID
EQUITABLE RECOUPMENT
Oct. 24, 1972
72-SBE-033 JONES, MORGAN C. AND ANN M.
RESIDENCY
Oct. 24, 1972
72-SBE-034 MACINNES, DONALD E. AND BETTY J.
RESIDENCY
Oct. 24, 1972
72-SBE-035 CAL-RUSS CONSTRUCTION CORP.
BAD DEBT
FRAUD
Nov. 14, 1972
72-SBE-036 REBECCA F BOUGHTON TRUST I, II, AND III
TRUSTS - GENERAL
Nov. 14, 1972
72-SBE-037 ELLIS, ALBERT A., JR.
INTEREST - ABATEMENT
INTEREST - IMPOSITION
Nov. 14, 1972
72-SBE-038 KARPE, A. H. AND ADELAIDE
DEDUCTIONS - GENERAL
PERSONAL EXPENSE
Nov. 14, 1972
72-SBE-039 UNIVERSAL C.I.T. CREDIT CORP.
UNITARY BUSINESS - GENERAL
PROPERTY FACTOR
DISTORTION IN THE UNITARY APPORTIONMENT FORMULA
Dec. 12, 1972
72-SBE-040 VINEMORE CO.
FINAL FEDERAL DETERMINATION
STATUTE OF LIMITATIONS
LATE FILING PENALTY
Dec. 12, 1972
72-SBE-041 MACKEY, RAYMOND O. AND BARBARA
ESTIMATED TAX PENALTY
PENALTY - ESTIMATED TAX
Dec. 12, 1972
72-SBE-042 PERINGER, PAUL
RESIDENCY
Dec. 12, 1972