Franchise and Income Tax Formal Legal Opinions Adopted in 1973

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Appeal No. Appeal Name Date
73-SBE-001

CAPITAL SOUTHWEST CORP.
BUSINESS/NONBUSINESS INCOME

Jan. 16, 1973
73-SBE-002

HILL DRIVE RENTAL CO., INC.
BAD DEBT RESERVE

Jan. 16, 1973
73-SBE-003

MAMMOTH ACADEMY
CORPORATION MINIMUM TAX

Jan. 16, 1973
73-SBE-004

HAUBIEL, CHARLES T. AND MARY R.
DEDUCTION – TAXES PAID

Jan. 16, 1973
73-SBE-005

DEVMAR, INC.
COMMENCING CORPORATION
DOING BUSINESS

Feb. 6, 1973
73-SBE-006

PEOPLE'S FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
LOSSES – GENERAL

Feb. 6, 1973
73-SBE-007

BERRY, WALLACE W. AND RISE B.
INCOME AVERAGING
JOINT RETURNS

Feb. 6, 1973
73-SBE-008

DAYTON, MARION E. AND IRENE
RESIDENCY

Feb. 6, 1973
73-SBE-009

TURFRYER, JACK AND JACOBA
DEDUCTION – BAD DEBTS
DEDUCTION – BUSINESS EXPENSES

Feb. 6, 1973
73-SBE-010

YATES, J. PERRY AND SYBIL N.
LOSSES – ORDINARY V. CAPITAL

Feb. 6, 1973
73-SBE-011

REAL ART PLASTIC AND METAL CO.
DEDUCTION – BUSINESS EXPENSE

Mar. 27, 1973
73-SBE-012

RALPH C. SUTRO CO.
BANKS & FINANCIAL CORPORATIONS

Mar. 27, 1973
73-SBE-013

DUFFY, DONALD D. AND ANN M.
BAD DEBT

Mar. 27, 1973
73-SBE-014

ELLIOTT, FRANK F. AND VEE Z.
ACCRUAL – NONRESIDENCY
PENSION/RETIREMENT INCOME

Mar. 27, 1973
73-SBE-015

HORSPOOL, GLEN A.
HEAD OF HOUSEHOLD
INCOME AVERAGING

Mar. 27, 1973
73-SBE-016

KARBACHER, HERMAN M. AND MARIE A.
APPEAL PROCEDURE
JURISDICTION

Mar. 27, 1973
73-SBE-017

KESSEL, HARLAN R. AND ESTHER A.
INCOME AVERAGING
RESIDENCY

Mar. 27, 1973
73-SBE-018

KUREK, LEROY AND GERALDINE
AMORTIZATION

Mar. 27, 1973
73-SBE-019

ROTHCHILD, THOMAS P. E. AND BARBARA
PENALTY – ESTIMATED TAX

Mar. 27, 1973
73-SBE-020

WALKER, SAMUEL R. AND ELEANOR H.
PENALTY – LATE FILING

Mar. 27, 1973
73-SBE-021

GLENDALE FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE

Apr. 9, 1973
73-SBE-022

PASADENA FEDERAL SAVINGS AND LOAN ASSN.
Glendale Federal Savings and Loan Assn., 73-SBE-022, Apr. 9, 1973.

Apr. 9, 1973
73-SBE-023

ARNOLD, HERMINE M.
REASONABLE CAUSE –  PENALTY ABATEMENT

Apr. 9, 1973
73-SBE-024

BRAUN, JOHN R. AND PAULINE
FEDERAL ACTION

Apr. 9, 1973
73-SBE-025

BUEGELEISEN, SIDNEY AND DE DAUN
FEDERAL ACTION

Apr. 9, 1973
73-SBE-026

TIERNEY, FRANK E. AND PATRICIA E.
DEDUCTION BAD DEBT

Apr. 9, 1973
73-SBE-027

PFIZER, INC.
SALES FACTOR

May 8, 1973
73-SBE-028

ATHEARN, LUCILLE F.
LOSSES – YEAR SUSTAINED

May 8, 1973
73-SBE-029

BERGER, HENRY C.
RESIDENCY

May 8, 1973
73-SBE-030

CARPENTER, HAROLD F. AND MARY L.
DISGUISED DIVIDENDS
LOAN V. DIVIDEND

June 6, 1973
73-SBE-031

JENKINS, JACK E.
DEDUCTION – LEGAL FEES
RESIDENCY

June 6, 1973
73-SBE-032

KHOURI, GEORGE A. AND SUZANNE M.
DEDUCTION – MOVING EXPENSES

June 6, 1973
73-SBE-033

REICHMANN, JOSEPH
DEPENDENT EXEMPTIONS

June 6, 1973
73-SBE-034

AIR HANDLERS, INC.
FEDERAL ACTION

July 31, 1973
73-SBE-035

ALLIED EQUITIES CORP.
CALIFORNIA SOURCE INCOME
INCOME FROM INTANGIBLES

July 31, 1973
73-SBE-036

CITIZENS DEVELOPMENT CORP.
BASIS
CAPITALIZED EXPENSES

July 31, 1973
73-SBE-037

FIRST INVESTMENT SERVICE CO.
STATUTE OF LIMITATIONS – REFUNDS

July 31, 1973
73-SBE-038

DEAN, KENTON A.
ESTIMATED TAX PENALTY

Sept. 17, 1973
73-SBE-039

FORTIER, NATHANIEL ALEX, JR.
STATUTE OF LIMITATIONS – REFUNDS

July 31, 1973
73-SBE-040

HUNT, ALBERT E. AND HELEN H.
CREDIT – OTHER STATE TAXES

July 31, 1973
73-SBE-041

MARSHALL, EDWARD M. AND LINDA I.
INCOME AVERAGING

July 31, 1973
73-SBE-042

MCGILLICUDDY, MATTHEW F.
FRAUD
PENALTY – FRAUD

July 31, 1973
73-SBE-043

MILLER, JAMES R. AND JANE R.
DEDUCTION – CASUALTY/THEFT LOSS

July 31, 1973
73-SBE-044

PICKETT, ROBERT L.
REFUND CLAIMS

July 31, 1973
73-SBE-045

RISTOW, RODERICK E. AND MARY M.
DEDUCTION – BAD DEBT

July 31, 1973
73-SBE-046

VORE, DENNIS M.
HEAD OF HOUSEHOLD

July 31, 1973
73-SBE-047

DEL KERN CATTLE CO.
ACCOUNTING METHODS
DEDUCTIONS – GENERAL

Sept. 17, 1973
73-SBE-048

DOROTHY C. THORPE GLASS MFG. CORP.
INVOLUNTARY CONVERSIONS

Sept. 17, 1973
73-SBE-049

ESCONDIDO CHAMBER OF COMMERCE
INFORMATION RETURNS
TAX-EXEMPT ORGANIZATION

Sept. 17, 1973
73-SBE-050

LOEW'S SAN FRANCISCO HOTEL CORP.
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT

Sept. 17, 1973
73-SBE-051

MANNING SECURITIES, INC.
FRANCHISE TAX – COMPUTATION

Sept. 17, 1973
73-SBE-052

JOHNSON, WALTER L.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Sept. 17, 1973
73-SBE-053

LEW, WING EDWIN AND FAYE
BURDEN OF PROOF – DEDUCTIONS
DEDUCTIONS – GENERAL
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND

Sept. 17, 1973
73-SBE-054

SCHOELLERMAN, WILLARD D. AND ESTHER J.
FEDERAL ACTION

Sept. 17, 1973
73-SBE-055

VOHS, RICHARD W.
RESIDENCY

Sept. 17, 1973
73-SBE-056

NAHAS DEPARTMENT STORE NO. INC.
CORPORATION ORGANIZATION & REORGANIZATIONS

Oct. 17, 1973
73-SBE-057

ELLINGTON, KENNETH
ACCRUAL – NONRESIDENCY
PENSION/RETIREMENT INCOME

Oct. 17, 1973
73-SBE-058

SMITH, DONALD D. AND VIRGINIA C.
EQUITABLE ESTOPPEL
FEDERAL ACTION

Oct. 17, 1973
73-SBE-059

SMITH, RUTH WERTHEIM
BURDEN OF PROOF – DEDUCTIONS
DEDUCTIONS – GENERAL

Oct. 17, 1973
73-SBE-060

VAUGHN, RALPH D. AND LENA C.
DEFERRED COMPENSATION
INTEREST – ABATEMENT

Oct. 17, 1973
73-SBE-061

IZZI PIPELINE, INC.
CORPORATE LIQUIDATIONS

Nov. 13, 1973
73-SBE-062

REAL ESTATE BUY KELLER
DEDUCTION – BAD DEBT

Nov. 13, 1973
73-SBE-063

WESTERN URBAN REDEVELOPMENT INVESTMENT CORP.
DEDUCTION – DIVIDENDS RECEIVED

Nov. 13, 1973
73-SBE-064

ERMSHAR, LLOYD G. AND MELBA
RELATED-PARTY TRANSACTIONS

Nov. 13, 1973
73-SBE-065

EVERETT, WILHELM S. AND GENEVA B.
DEDUCTION – TAXES PAID

Nov. 13, 1973
73-SBE-066

LEHRER, ALFRED AND FANCHON
DEPENDENT EXEMPTIONS

Dec. 13, 1973
73-SBE-067

LEHRER, MARJORIE
DEPENDENT EXEMPTIONS

Dec. 11, 1973
73-SBE-068

HAGMAN, DONALD G. AND ILENE M.
INCOME AVERAGING

Dec. 11, 1973
73-SBE-069

CHRISTMAN, THEO AND AUDREY
CREDIT – OTHER STATE TAXES

Dec. 11, 1973
73-SBE-070

GORE, THOMAS L. AND WYLMA
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
PRESUMPTION OF CORRECTNESS

Dec. 11, 1973
73-SBE-071

LONG, HARRY P.
DOMICILE – INDIVIDUAL
RESIDENCY

Dec. 11, 1973