Franchise and Income Tax Formal Legal Opinions Adopted in 1977

YARON, GEORGE D.
PETITION FOR REHEARING

UNITY CREDIT UNION
CREDIT UNIONS
EXPENSES – ALLOCATION
EXPENSES – EXEMPT INCOME

DESMET, ESTATE OF RICHARD P.
ILLEGAL ACTIVITIES

EVANS, ROBERT J.
HEAD OF HOUSEHOLD

HARRIS, CECIL W.
DEDUCTION – BAD DEBT
LOAN V. CAPITAL CONTRIBUTION

ROTHSTEIN, LOREN AND LILLY ANN
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

BORDEN, INC.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTIONAL TESTS

CHROMALLOY AMERICAN CORP.
REFUND CLAIMS
SALES FACTOR
STATUTE OF LIMITATIONS – REFUNDS

CUSTOM COMPONENT SWITCHES, INC.
LOSSES – SITUS
PARTNERSHIPS

CUSTOM COMPONENT SWITCHES, INC.
PETITION FOR REHEARING

DANNY THOMAS PRODUCTIONS
DISTORTION
SALES FACTOR

DONALD M. DRAKE CO.
ACCOUNTING METHODS
BUSINESS / NONBUSINESS INCOME
DISTORTION

DONALD M. DRAKE CO.
PETITION FOR REHEARING

NEW YORK FOOTBALL GIANTS, INC.
BUSINESS / NONBUSINESS INCOME
DISTORTION
FUNCTIONAL / TRANSACTIONAL TESTS
PAYROLL FACTOR
SALES FACTOR

NEW YORK FOOTBALL GIANTS, INC.
DISTORTION
PETITION FOR REHEARING
SALES FACTOR

PARADOR MINING CO., INC.
UNITARY BUSINESS – COMBINATION

SYMBRA'ETTE, INC.
ILLEGAL ACTIVITIES

SYMBRA'ETTE, INC.
PETITION FOR REHEARING

UNITED LINENS, INC.
CORPORATE LIQUIDATIONS
EQUITABLE ESTOPPEL

AREA, DALE
FRIVOLOUS ARGUMENTS
NON-FILER

BEADLING, DAVID A. AND BARBARA L.
PENALTY – LATE FILING
WITHHOLDING

BRADLEY, NOEL C. AND MARIAN E.
EXPENSES – PERSONAL V. BUSINESS

FLANAGAN, CHARLES W. AND KATHLEEN E.
EXEMPT INCOME

KREY, RICHARD E.
FRIVOLOUS ARGUMENTS
NON-FILER
ZERO RETURNS

MCAFEE, JAMES A.
BURDEN OF PROOF – FEDERAL ACTION
PENALTY – LATE FILING

PEDERSEN, MALCOLM L. AND LOIS M.
CREDIT – RENTERS

PFAU, ROBERT G. AND PATRICIA A.
ORDINARY V. CAPITAL GAIN

ROCHA, FELIX L.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

RUTHERFORD, EDGAR C. AND BARBARA J.
FAIR MARKET VALUE

SMITH, BERYL S.
INVOLUNTARY CONVERSIONS

SPENCER, CHARLES O. AND GAIL P.
BURDEN OF PROOF – FEDERAL ACTION

VOEGELIN, HAROLD S. AND WINIFRED L.
PREFERENCE TAX / INCOME

BEECHAM, INC.
UNITARY BUSINESS – COMBINATION

CALIFORNIA FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
SAVINGS AND LOAN ASSOCIATIONS

DANT INVESTMENT CORP.
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION

PUP'N'TACO DRIVE UP
UNITARY BUSINESS – COMBINATION

BURKS, WILLIE D.
BURDEN OF PROOF – FEDERAL ACTION

EISENBERG, BEN B.
DISGUISED DIVIDEND
LOAN V. DIVIDEND

EISENBERG, BEN B.
PETITION FOR REHEARING

ELDOR, PAUL V.
SUBSTANCE V. FORM
TRUSTS – ABUSIVE

ELDOR, PAUL V.
PETITION FOR REHEARING

FELD, ERNEST Z. AND SHOSHANA R.
LAWSUIT PROCEEDS
SETTLEMENTS

FUCILLA, IVAN S. AND JUDITH A.
EXPENSES – PERSONAL V. BUSINESS

KAYE, RONALD L. AND TOBYE F.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

SMITH, RUTH WERTHEIM
DEDUCTION – BAD DEBT
DEDUCTION – BUSINESS EXPENSE

STEVENSON, DAVID A. AND FRANCES W.
RESIDENCY

ARCADIA INDUSTRIES, INC.
CONSTRUCTIVE DIVIDEND

DOLL ASSOCIATES, INC.
Appeal of Ted M. Walsh and Associates, 77-SBE-052, Apr. 7, 1977

ISIDOR WEINSTEIN INVESTMENT CO.
BUSINESS / NONBUSINESS INCOME

KROEHLER MANUFACTURING CO.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTION TESTS

O.K. EARL CORP.
BUSINESS / NONBUSINESS INCOME
PROPERTY FACTOR
UNITARY BUSINESS – COMBINATION

TED M. WALSH AND ASSOCIATES, INC.
CREDIT – TAXES PAID

ANTHONY, MYRON P. AND MARILYN
NET OPERATING LOSS
PREFERENCE TAX / INCOME

BORCHERS, ROBERT H. AND JOSEPHINE
ACCRUAL – NONRESIDENCY
PENSION / RETIREMENT INCOME

CLEUGH, JOEL G. AND RUTH I.
ALIMONY V. PROPERTY SETTLEMENT

LOUIS (L.M.) HALPER MARITAL TRUST
BASIS
COMMUNITY PROPERTY
INHERITANCE

HANKS, WILLIAM A.
FRIVOLOUS ARGUMENTS
NON-FILER

JINDRICH, HAROLD G.
BURDEN OF PROOF – PENALTIES
CONSTITUTIONAL / UNCONSTITUTIONAL

JINDRICH, HAROLD G.
PETITION FOR REHEARING

KLUND, WILLIAM E. AND EUNICE M.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT

LIPPETT, LEONARD AND MARION
CONSTRUCTIVE DIVIDEND

MCALISTER, ROBERT S. AND BARBARA J.
PREFERENCE TAX / INCOME

MELLINGER, FREDERICK N. AND HARRIETT
PREFERENCE TAX / INCOME

SCHMID, PAUL B. AND MARY E.
PREFERENCE TAX / INCOME

SHMAVONIAN, SARKIS N.
BURDEN OF PROOF

TATE, ALLAN G. AND MARY J.
DISMISSAL OF APPEAL

BLOOM, PHILIP AND ADELLA
APPEAL PROCEDURE

CLOVER, WILLIAM M. AND BARBARA R.
GRANTS / SCHOLARSHIPS

FEIL, C. G.
BURDEN OF PROOF – FEDERAL ACTION

FONDREN, GWEN R.
HEAD OF HOUSEHOLD

FRIEDMAN, MARK M. AND DOROTHY
PREFERENCE TAX / INCOME

JENKINS, ROBERT H. AND CAROLE R.
LOAN V. DIVIDEND

LUCKMAN, CHARLES AND HARRIET M.
PREFERENCE TAX / INCOME

MARSHALL, JUDITH A.
HEAD OF HOUSEHOLD

MCCOYE, THURLOW O. AND CORA W.
INVOLUNTARY CONVERSIONS

MCCOYE, THURLOW O. AND CORA W.
PETITION FOR REHEARING

O'CONNELL, BARBARA J.
EXPENSES – PERSONAL V. BUSINESS

PADWA, STEPHEN M.
HEAD OF HOUSEHOLD

PADWA, STEPHEN M.
PETITION FOR REHEARING

PAGE, DOROTHY M.
ERRONEOUS REFUNDS
REFUND CLAIMS

SAKAMOTO, NORMAN L. AND PENELOPE A.
DEDUCTION – MOVING EXPENSES

SMITH, MANCIEL L.
HEAD OF HOUSEHOLD

WEBSTER, GEORGE M. AND GEORGIA M.
RESIDENCY

KNOLL PHARMACEUTICAL CO., INC.
DOING BUSINESS
PUBLIC LAW 86-272

BECKHAM, JAMES B. AND KATHERINE M.
INTEREST – ABATEMENT

BURNS, EMMETT AND ALYCE L.
CONSTITUTIONAL / UNCONSTITUTIONAL
INTEREST EXPENSE

BURNS, EMMETT AND ALYCE L.
PETITION FOR REHEARING

CAPLAN, JACK
DEDUCTION – CASUALTY / THEFT LOSS

GILLESPIE, SHIRLEY A.
HEAD OF HOUSEHOLD

HARRISON, ENIS V.
HEAD OF HOUSEHOLD

MACDONALD, JAMES A.
FEDERAL ACTION
HEAD OF HOUSEHOLD

MONTES, MIGUEL
DEDUCTION – TRAVEL EXPENSES

OAKS, TERRENCE D.
FRIVOLOUS ARGUMENTS
NON-FILER

SMITH, EDWARD L.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

YAMACHI, AMY M.
EQUITABLE ESTOPPEL
INTEREST – ABATEMENT

REVERE COPPER AND BRASS, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – OWNERSHIP

REVERE COPPER AND BRASS, INC.
PETITION FOR REHEARING

JOHN PERRY COHN TRUST NO. 1, ET AL.
DISTRIBUTABLE NET INCOME
TRUSTS – GENERAL

CONDO, ARMEN B.
FRIVOLOUS ARGUMENTS
NON-FILER

FOLEY, ESTATE OF LAWRENCE, DECEASED
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS

HAAG, ORVILLE H. AND JEANNE K.
STATUTE OF LIMITATIONS – ASSESSMENTS

HUBLOU, FRANK E. AND LILIA Z.
PENALTY – NOTICE AND DEMAND

KEECH, ARTHUR W.
FRIVOLOUS ARGUMENTS
ZERO RETURNS

VARN, CHARLES P.
RESIDENCY

A.F.B. INVESTMENT CO., INC.
DEDUCTION – BAD DEBT

ARKLA INDUSTRIES, INC.
UNITARY BUSINESS – COMBINATION

SOUTHERN SECURITIES CORP.
BANKS AND FINANCIAL CORPORATIONS

WHITEY RESEARCH TOOL CO., ET AL.
CONSTITUTIONAL / UNCONSTITUTIONAL

WHITEY RESEARCH TOOL CO., ET AL.
PETITION FOR REHEARING

COX, GLORIA SHANNON
FRIVOLOUS ARGUMENTS

GLYER, RICHARD T. AND HELEN P.
DEDUCTION – CHARITABLE CONTRIBUTION
DEDUCTION – TRAVEL EXPENSE
RENTAL INCOME / LOSSES

PLANCK, BRUCE H. AND NORAH E.
ERRONEOUS REFUNDS
INTEREST – ABATEMENT

RANDOLPH, REBECCA SMITH
HEAD OF HOUSEHOLD

SALTON, ALEXANDER B. AND MARGARET E.
RESIDENCY

STEIN, FRANCIS L. AND MARY J.
DEDUCTION – TRAVEL EXPENSE

DURLESTER, GEORGE H. AND MIRIAM B.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PENALTY – LATE FILING

FERGUSON, JAMES M., SR. AND MARY V.
INCOME AVERAGING

GALLARDO, JAMES GODFREY
INCOME – ESTIMATED BY FRANCHISE BOARD
JEOPARDY ASSESSMENTS

GLASER, JAMES C. AND ANTOINETTE
BAD DEBT

HALL, WILLIAM C. AND DORIS G.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTIONS

HARMOUNT, WILLIAM H.
DEDUCTION – MOVING EXPENSES

MORRIS, BEA E.
CONSTITUTIONALITY OF STATUTE
RETROACTIVE APPLICATION – LAW / DECISION

PURER, PHILLIP AND WINIFRED
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

SELMA, RICHARD AND CAROLYNRESIDENCY

SENNETT, JAMES T. AND JANICE
FEDERAL ACTION
NOTICE OF PROPOSED ASSESSMENT (NPA)

SHAPIRO, DAVE
STATUTE OF LIMITATIONS – REFUNDS

MCA, INC.
DEDUCTION – TAXES PAID

REGAL OF CALIFORNIA, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – MONSANTO DOCTRINE

STANDARD BRANDS, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – OWNERSHIP

DEVRIES, DEAN D. AND BURDELLA M.
DEDUCTIONS – GENERAL
DEPRECIATION

GRAHAM, HARLAN D.
HEAD OF HOUSEHOLD

PRESSMAN, JERROLD AND ALAYNE
LOSSES – ORDINARY V. CAPITAL

STEWART, GLENN R. AND JULIA A.
INSTALLMENT SALES

VAN WESTERHUYZEN, DORA B.
HEAD OF HOUSEHOLD

PUTNAM FUND DISTRIBUTORS, INC., ET AL.
BUSINESS / NONBUSINESS INCOME
DISTORTION
SALES FACTOR
UNITARY BUSINESS – COMBINATION

ABELES, JUDITH
HEAD OF HOUSEHOLD

BRADLEY, RICHARD AND DIANE
PREFERENCE TAX / INCOME

DESMOND, ROBERT JAMES
HEAD OF HOUSEHOLD

EVANS, JAMES G.
DEDUCTION – MOVING EXPENSES

GIBSON, JAMES RUDOLPH
DISMISSAL OF APPEAL

MCCRIRIE, CHRISTIAN M. AND LUCILLE V.
ACCRUAL – NONRESIDENCY
CALIFORNIA SOURCE INCOME