Franchise and Income Tax Formal Legal Opinions Adopted in 1974

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Appeal No. Appeal Name Date
74-SBE-001

PENINSULA SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
DEPRECIATION

Jan. 2, 1974
74-SBE-002

EBEE CORP., TAXPAYER
COMMENCING CORPORATION

Feb. 19, 1974
74-SBE-003

INTERNATIONAL WOOD PRODUCTS CORP.
PENALTY – LATE FILING
SETTLEMENT

Feb. 19, 1974
74-SBE-004

PENN CO., LTD.
PIERCING THE CORPORATE VEIL
SUBSTANCE V. FORM

Feb. 19, 1974
74-SBE-005

SANTA PAULA SAVINGS AND LOAN ASSN.
PRESUMPTION OF CORRECTNESS
VALUATION

Feb. 19, 1974
74-SBE-006

BERGMAN, CARL H. AND ELLEN G.
INSTALLMENT SALES

Feb. 19, 1974
74-SBE-007

CYNS, MEYER
INVOLUNTARY CONVERSION

Feb. 19, 1974
74-SBE-008

COHEN, MORRIS M. AND JOYCE E.
DEPRECIATION

Feb. 19, 1974
74-SBE-009

HAUPT, WARREN N. AND CATHERINE S.
LOAN V. DIVIDEND

Feb. 19, 1974
74-SBE-010

LINT, CURTIS W.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
PENALTY – LATE FILING
PRESUMPTION OF CORRECTNESS

Feb. 19, 1974
74-SBE-011

MEYBERG, LEONARD J. AND LORRAINE K.
Appeal of Penn Co., Ltd, 74-SBE-004, Feb. 19, 1974

Feb. 19, 1974
74-SBE-012

NOBLES, JOSEPH J. AND DOROTHY S.
Appeal of Warren and Catherine Haupt, 74-SBE-009, Feb. 19, 1974

Feb. 19, 1974
74-SBE-013

SCHWABE, WILLARD S.
HEAD OF HOUSEHOLD

Feb. 19, 1974
74-SBE-014

THOMASSEN, ELMER H. AND JOAN C.
DEDUCTION – BUILDING EXPENSES
DEDUCTION – MEDICAL EXPENSES
PENALTY – NEGLIGENCE

Feb. 19, 1974
74-SBE-015

BOOKIN, JEROME I. AND CATHERINE
BUSINESS EXPENSE

Mar. 26, 1974
74-SBE-016

NILES, RICHARD D. AND MARY JANE
JOINT RETURNS

Mar. 26, 1974
74-SBE-017

PFLUEGER, PAUL A., JR.
ALIMONY

Mar. 26, 1974
74-SBE-018

ARMSTRONG, ROBERT G. AND JO ANN
Appeal of Frank and Elsie Bartlett, 74-SBE-019, May 15, 1974

May 15, 1974
74-SBE-019

BARTLETT, FRANK AND ELSIE M.
EQUITABLE RECOUPMENT
S CORPORATIONS
STATUTE OF LIMITATIONS – REFUNDS

May 15, 1974
74-SBE-020

BARTLETT, FRANK AND ELSIE M.
PETITION FOR REHEARING

Aug. 1, 1974
74-SBE-021

BOCHNER, LLOYD W. AND RUTH
DEDUCTION – TAXES PAID

May 15, 1974
74-SBE-022

GONDER, CLARENCE P.
JEOPARDY ASSESSMENTS

May 15, 1974
74-SBE-023

MEDICAL ARTS PRESCRIPTION PHARMACY, INC.
CAPITAL LOSS LIMITATION

June 13, 1974
74-SBE-024

BARTON, DONIPHAN K.
DISMISSAL OF APPEAL

June 13, 1974
74-SBE-025

FRIDEN, JAMES E. AND E. ELIZABETH
EXPENSES – PERSONAL V. BUSINESS

June 13, 1974
74-SBE-026

KING NUTRONICS CORP.
ACCOUNTING METHODS
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION

Aug. 1, 1974
74-SBE-027

WESTERN ORBIS CO.
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION

Aug. 1, 1974
74-SBE-028

BLANCK, JACOB AND GOLDIE
DEDUCTION – LEGAL FEES
GAIN – ORDINARY V. CAPTIAL
INSTALLMENT SALES
LIKE-KIND EXCHANGE

Aug. 1, 1974
74-SBE-029

CERVANTES, MANUEL AND OFELIA C.
STATUTE OF LIMITATIONS – REFUNDS
STATUTE OF LIMITATIONS – TOLLING

Aug. 1, 1974
74-SBE-030

ELZEY, NEIL D. AND CAROLE C.
COMMUNITY PROPERTY

Aug. 1, 1974
74-SBE-031

FARBER, GENE A. AND DOTTIE D.
INCOME AVERAGING

Aug. 1, 1974
74-SBE-032

SHAPIRO, ALLAN W.
INTEREST – ABATEMENT

Aug. 1, 1974
74-SBE-033

WIRSING, ROBERT J. AND MARGARET A.
BURDEN OF PROOF – DEDUCTIONS
DEDUCTION – BUSINESS EXPENSE
DEDUCTION – MORTGAGE INTEREST
DEDUCTION – TAXES PAID

Aug. 1, 1974
74-SBE-034

ITE CIRCUIT BREAKER CO.
UNITARY BUSINESS – COMBINATION

Sept. 23, 1974
74-SBE-035

BUSCH, EMMA A.
CONSTITUTIONALITY OF STATUTE
FILING STATUS – GENERAL

Sept. 23, 1974
74-SBE-036

EZER, MITCHEL J. AND FRANCES L.
BUSINESS EXPENSE
EXPENSES – PERSONAL V. BUSINESS
GIFTS

Sept. 23, 1974
74-SBE-037

HISS, ESTATE OF JOHN M., SR.
WORTHLESS STOCK LOSS

Sept. 23, 1974
74-SBE-038

HORSTMIER, ARTHUR W.
PROSPECTIVE APPLICATION – LAW/DECISION
RETROACTIVE APPLICATION – LAW/DECISION
STATUTORY CONSTRUCTION

Sept. 23, 1974
74-SBE-039

MISSION VALLEY EAST
CORPORATION MINIMUM TAX

Oct. 7, 1974
74-SBE-040

WESTERN OUTDOOR MARKETS
DOING BUSINESS
PETITION FOR REHEARING

Oct. 7, 1974
74-SBE-041

BROWN, M. HUNTER AND MARTHA J.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
FRAUD
PENALTY – FRAUD

Oct. 7, 1974
74-SBE-042

CHADWICK, ROY
DEDUCTION – TRAVEL EXPENSE

Oct. 7, 1974
74-SBE-043

CRITTENDEN, THOMAS J.
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND

Oct. 7, 1974
74-SBE-044

ECKENWEILER, RICHARD E. AND JUNE M.
PARTNERSHIPS

Oct. 7, 1974
74-SBE-045

SMITH, ARDEN K. AND DOROTHY S.
EQUITABLE ESTOPPEL

Oct. 7, 1974
74-SBE-046

WIESE, FRED AND JOAN
DEPENDENT EXEMPTIONS

Oct. 7, 1974
74-SBE-047

ROYAL CROWN COLA CO.
DISTORTION
SALES FACTOR
UNITARY BUSINESS – APPORTIONMENT

Nov. 12, 1974
74-SBE-048

SURFCOMBER, INC.
FRANCHISE TAX – COMPUTATION

Nov. 12, 1974
74-SBE-049

DURHAM, ESTATE OF DONALD
CREDIT – OTHER STATE TAXES
S CORPORATIONS

Nov. 12, 1974
74-SBE-050

ERILANE, ROBERT V.
FRAUD

Nov. 12, 1974
74-SBE-051

TILTON, PETER D. AND KATHRYN C.
FEDERAL ACTION

Nov. 12, 1974
74-SBE-052

TOOL RESEARCH AND ENGINEERING CORP.
ACCOUNTING METHODS
FEDERAL ACTION

Dec. 17, 1974
74-SBE-053

HSIUNG, HENRY C. H.
HEAD OF HOUSEHOLD

Dec. 17, 1974
74-SBE-054

REITZ, LILLIAN
COMMUNITY PROPERTY

Dec. 17, 1974