Franchise and Income Tax Formal Legal Opinions Adopted in 1977

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Appeal No. Appeal Name Date
77-SBE-001 YARON, GEORGE D.
PETITION FOR REHEARING		 Feb. 3, 1977
77-SBE-002 UNITY CREDIT UNION
CREDIT UNIONS
EXPENSES – ALLOCATION
EXPENSES – EXEMPT INCOME		 Jan. 6, 1977
77-SBE-003 DESMET, ESTATE OF RICHARD P.
ILLEGAL ACTIVITIES		 Jan. 6, 1977
77-SBE-004 EVANS, ROBERT J.
HEAD OF HOUSEHOLD		 Jan. 6, 1977
77-SBE-005 HARRIS, CECIL W.
DEDUCTION – BAD DEBT
LOAN V. CAPITAL CONTRIBUTION		 Jan. 6, 1977
77-SBE-006 ROTHSTEIN, LOREN AND LILLY ANN
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION		 Jan. 6, 1977
77-SBE-007 BORDEN, INC.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTIONAL TESTS		 Feb. 3, 1977
77-SBE-008 CHROMALLOY AMERICAN CORP.
REFUND CLAIMS
SALES FACTOR
STATUTE OF LIMITATIONS – REFUNDS 		Feb. 3, 1977
77-SBE-009 CUSTOM COMPONENT SWITCHES, INC.
LOSSES – SITUS
PARTNERSHIPS		 Feb. 3, 1977
77-SBE-010 CUSTOM COMPONENT SWITCHES, INC.
PETITION FOR REHEARING		 Apr. 6, 1967
77-SBE-011 DANNY THOMAS PRODUCTIONS
DISTORTION
SALES FACTOR		 Feb. 3, 1977
77-SBE-012 DONALD M. DRAKE CO.
ACCOUNTING METHODS
BUSINESS / NONBUSINESS INCOME
DISTORTION		 Feb. 3, 1977
77-SBE-013 DONALD M. DRAKE CO.
PETITION FOR REHEARING		 Mar. 2, 1977
77-SBE-014 NEW YORK FOOTBALL GIANTS, INC.
BUSINESS / NONBUSINESS INCOME
DISTORTION
FUNCTIONAL / TRANSACTIONAL TESTS
PAYROLL FACTOR
SALES FACTOR		 Feb. 3, 1977
77-SBE-015 NEW YORK FOOTBALL GIANTS, INC.
DISTORTION
PETITION FOR REHEARING
SALES FACTOR		 Jun. 28, 1979
77-SBE-016 PARADOR MINING CO., INC.
UNITARY BUSINESS – COMBINATION		 Feb. 3, 1977
77-SBE-017 SYMBRA'ETTE, INC.
ILLEGAL ACTIVITIES		 Feb. 3, 1977
77-SBE-018 SYMBRA'ETTE, INC.
PETITION FOR REHEARING		 Apr. 6, 1977
77-SBE-019 UNITED LINENS, INC.
CORPORATE LIQUIDATIONS
EQUITABLE ESTOPPEL		 Feb. 3, 1977
77-SBE-020 AREA, DALE
FRIVOLOUS ARGUMENTS
NON-FILER		 Feb. 3, 1977
77-SBE-021 BEADLING, DAVID A. AND BARBARA L.
PENALTY – LATE FILING
WITHHOLDING		 Feb. 3, 1977
77-SBE-022 BRADLEY, NOEL C. AND MARIAN E.
EXPENSES – PERSONAL V. BUSINESS		 Feb. 3, 1977
77-SBE-023 FLANAGAN, CHARLES W. AND KATHLEEN E.
EXEMPT INCOME		 Feb. 3, 1977
77-SBE-024 KREY, RICHARD E.
FRIVOLOUS ARGUMENTS
NON-FILER
ZERO RETURNS		 Feb. 3, 1977
77-SBE-025 MCAFEE, JAMES A.
BURDEN OF PROOF – FEDERAL ACTION
PENALTY – LATE FILING		 Feb. 3, 1977
77-SBE-026 PEDERSEN, MALCOLM L. AND LOIS M.
CREDIT – RENTERS		 Feb. 3, 1977
77-SBE-027 PFAU, ROBERT G. AND PATRICIA A.
ORDINARY V. CAPITAL GAIN		 Feb. 3, 1977
77-SBE-028 ROCHA, FELIX L.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD		 Feb. 3, 1977
77-SBE-029 RUTHERFORD, EDGAR C. AND BARBARA J.
FAIR MARKET VALUE		 Feb. 3, 1977
77-SBE-030 SMITH, BERYL S.
INVOLUNTARY CONVERSIONS		 Feb. 3, 1977
77-SBE-031 SPENCER, CHARLES O. AND GAIL P.
BURDEN OF PROOF – FEDERAL ACTION		 Feb. 3, 1977
77-SBE-032 VOEGELIN, HAROLD S. AND WINIFRED L.
PREFERENCE TAX / INCOME		 Feb. 3, 1977
77-SBE-033 BEECHAM, INC.
UNITARY BUSINESS – COMBINATION 		Mar. 2, 1977
77-SBE-034 CALIFORNIA FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
SAVINGS AND LOAN ASSOCIATIONS		 Mar. 2, 1977
77-SBE-035 DANT INVESTMENT CORP.
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION		 Mar. 2, 1977
77-SBE-036 PUP'N'TACO DRIVE UP
UNITARY BUSINESS – COMBINATION 		Mar. 2, 1977
77-SBE-037 BURKS, WILLIE D.
BURDEN OF PROOF – FEDERAL ACTION		 Mar. 2, 1977
77-SBE-038 EISENBERG, BEN B.
DISGUISED DIVIDEND
LOAN V. DIVIDEND		 Mar. 2, 1977
77-SBE-039 EISENBERG, BEN B.
PETITION FOR REHEARING		 Jun. 28, 1977
77-SBE-040 ELDOR, PAUL V.
SUBSTANCE V. FORM
TRUSTS – ABUSIVE		 Mar. 2, 1977
77-SBE-041 ELDOR, PAUL V.
PETITION FOR REHEARING		 Jun. 28, 1977
77-SBE-042 FELD, ERNEST Z. AND SHOSHANA R.
LAWSUIT PROCEEDS
SETTLEMENTS		 Mar. 2, 1977
77-SBE-043 FUCILLA, IVAN S. AND JUDITH A.
EXPENSES – PERSONAL V. BUSINESS		 Mar. 2, 1977
77-SBE-044 KAYE, RONALD L. AND TOBYE F.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION		 Mar. 2, 1977
77-SBE-045 SMITH, RUTH WERTHEIM
DEDUCTION – BAD DEBT
DEDUCTION – BUSINESS EXPENSE		 Mar. 2, 1977
77-SBE-046 STEVENSON, DAVID A. AND FRANCES W.
RESIDENCY		 Mar. 2, 1977
77-SBE-047 ARCADIA INDUSTRIES, INC.
CONSTRUCTIVE DIVIDEND		 Apr. 6, 1977
77-SBE-048 DOLL ASSOCIATES, INC.
Appeal of Ted M. Walsh and Associates, 77-SBE-052, Apr. 7, 1977		 Apr. 7, 1977
77-SBE-049 ISIDOR WEINSTEIN INVESTMENT CO.
BUSINESS / NONBUSINESS INCOME		 Apr. 7, 1977
77-SBE-050 KROEHLER MANUFACTURING CO.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTION TESTS		 Apr. 6, 1977
77-SBE-051 O.K. EARL CORP.
BUSINESS / NONBUSINESS INCOME
PROPERTY FACTOR
UNITARY BUSINESS – COMBINATION 		Apr. 6, 1977
77-SBE-052 TED M. WALSH AND ASSOCIATES, INC.
CREDIT – TAXES PAID		 Apr. 7, 1977
77-SBE-053 ANTHONY, MYRON P. AND MARILYN
NET OPERATING LOSS
PREFERENCE TAX / INCOME		 Apr. 7, 1977
77-SBE-054 BORCHERS, ROBERT H. AND JOSEPHINE
ACCRUAL – NONRESIDENCY
PENSION / RETIREMENT INCOME		 Apr. 6, 1977
77-SBE-055 CLEUGH, JOEL G. AND RUTH I.
ALIMONY V. PROPERTY SETTLEMENT		 Apr. 6, 1977
77-SBE-056 LOUIS (L.M.) HALPER MARITAL TRUST
BASIS
COMMUNITY PROPERTY
INHERITANCE		 Apr. 6, 1977
77-SBE-057 HANKS, WILLIAM A.
FRIVOLOUS ARGUMENTS
NON-FILER		 Apr. 6, 1977
77-SBE-058 JINDRICH, HAROLD G.
BURDEN OF PROOF – PENALTIES
CONSTITUTIONAL / UNCONSTITUTIONAL		 Apr. 6, 1977
77-SBE-059 JINDRICH, HAROLD G.
PETITION FOR REHEARING		 Jun. 28, 1977
77-SBE-060 KLUND, WILLIAM E. AND EUNICE M.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT		 Apr. 6, 1977
77-SBE-061 LIPPETT, LEONARD AND MARION
CONSTRUCTIVE DIVIDEND		 Apr. 6, 1977
77-SBE-062 MCALISTER, ROBERT S. AND BARBARA J.
PREFERENCE TAX / INCOME		 Apr. 6, 1977
77-SBE-063 MELLINGER, FREDERICK N. AND HARRIETT
PREFERENCE TAX / INCOME		 Apr. 6, 1977
77-SBE-064 SCHMID, PAUL B. AND MARY E.
PREFERENCE TAX / INCOME		 Apr. 6, 1977
77-SBE-065 SHMAVONIAN, SARKIS N.
BURDEN OF PROOF		 Apr. 6, 1977
77-SBE-066 TATE, ALLAN G. AND MARY J.
DISMISSAL OF APPEAL		 Apr. 6, 1977
77-SBE-067 BLOOM, PHILIP AND ADELLA
APPEAL PROCEDURE		 May 10, 1977
77-SBE-068 CLOVER, WILLIAM M. AND BARBARA R.
GRANTS / SCHOLARSHIPS		 May 10, 1977
77-SBE-069 FEIL, C. G.
BURDEN OF PROOF – FEDERAL ACTION		 May 10, 1977
77-SBE-070 FONDREN, GWEN R.
HEAD OF HOUSEHOLD		 May 10, 1977
77-SBE-071 FRIEDMAN, MARK M. AND DOROTHY
PREFERENCE TAX / INCOME		 May 10, 1977
77-SBE-072 JENKINS, ROBERT H. AND CAROLE R.
LOAN V. DIVIDEND		 May 10, 1977
77-SBE-073 LUCKMAN, CHARLES AND HARRIET M.
PREFERENCE TAX / INCOME		 May 10, 1977
77-SBE-074 MARSHALL, JUDITH A.
HEAD OF HOUSEHOLD		 May 10, 1977
77-SBE-075 MCCOYE, THURLOW O. AND CORA W.
INVOLUNTARY CONVERSIONS		 May 10, 1977
77-SBE-076 MCCOYE, THURLOW O. AND CORA W.
PETITION FOR REHEARING		 Jun. 28, 1977
77-SBE-077 O'CONNELL, BARBARA J.
EXPENSES – PERSONAL V. BUSINESS		 May 10, 1977
77-SBE-078 PADWA, STEPHEN M.
HEAD OF HOUSEHOLD		 May 10, 1977
77-SBE-079 PADWA, STEPHEN M.
PETITION FOR REHEARING		 Jun. 28, 1977
77-SBE-080 PAGE, DOROTHY M.
ERRONEOUS REFUNDS
REFUND CLAIMS		 May 10, 1977
77-SBE-081 SAKAMOTO, NORMAN L. AND PENELOPE A.
DEDUCTION – MOVING EXPENSES		 May 10, 1977
77-SBE-082 SMITH, MANCIEL L.
HEAD OF HOUSEHOLD		 May 10, 1977
77-SBE-083 WEBSTER, GEORGE M. AND GEORGIA M.
RESIDENCY		 May 10, 1977
77-SBE-084 KNOLL PHARMACEUTICAL CO., INC.
DOING BUSINESS
PUBLIC LAW 86-272		 Jun. 28, 1977
77-SBE-085 BECKHAM, JAMES B. AND KATHERINE M.
INTEREST – ABATEMENT		 Jun. 28, 1977
77-SBE-086 BURNS, EMMETT AND ALYCE L.
CONSTITUTIONAL / UNCONSTITUTIONAL
INTEREST EXPENSE		 Jun. 28, 1977
77-SBE-087 BURNS, EMMETT AND ALYCE L.
PETITION FOR REHEARING		 Aug. 16, 1977
77-SBE-088 CAPLAN, JACK
DEDUCTION – CASUALTY / THEFT LOSS		 Jun. 28, 1977
77-SBE-089 GILLESPIE, SHIRLEY A.
HEAD OF HOUSEHOLD		 Jun. 28, 1977
77-SBE-090 HARRISON, ENIS V.
HEAD OF HOUSEHOLD		 Jun. 28, 1977
77-SBE-091 MACDONALD, JAMES A.
FEDERAL ACTION
HEAD OF HOUSEHOLD		 Jun. 28, 1977
77-SBE-092 MONTES, MIGUEL
DEDUCTION – TRAVEL EXPENSES		 Jun. 28, 1977
77-SBE-093 OAKS, TERRENCE D.
FRIVOLOUS ARGUMENTS
NON-FILER		 Jun. 28, 1977
77-SBE-094 SMITH, EDWARD L.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION		 Jun. 28, 1977
77-SBE-095 YAMACHI, AMY M.
EQUITABLE ESTOPPEL
INTEREST – ABATEMENT 		Jun. 28, 1977
77-SBE-096 REVERE COPPER AND BRASS, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – OWNERSHIP 		July 26, 1977
77-SBE-097 REVERE COPPER AND BRASS, INC.
PETITION FOR REHEARING		 Sept. 28, 1977
77-SBE-098 JOHN PERRY COHN TRUST NO. 1, ET AL.
DISTRIBUTABLE NET INCOME
TRUSTS – GENERAL		 July 26, 1977
77-SBE-099 CONDO, ARMEN B.
FRIVOLOUS ARGUMENTS
NON-FILER		 July 26, 1977
77-SBE-100 FOLEY, ESTATE OF LAWRENCE, DECEASED
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS		 July 26, 1977
77-SBE-101 HAAG, ORVILLE H. AND JEANNE K.
STATUTE OF LIMITATIONS – ASSESSMENTS 		July 26, 1977
77-SBE-102 HUBLOU, FRANK E. AND LILIA Z.
PENALTY – NOTICE AND DEMAND		 July 26, 1977
77-SBE-103 KEECH, ARTHUR W.
FRIVOLOUS ARGUMENTS
ZERO RETURNS		 July 26, 1977
77-SBE-104 VARN, CHARLES P.
RESIDENCY		 July 26, 1977
77-SBE-105 A.F.B. INVESTMENT CO., INC.
DEDUCTION – BAD DEBT		 Aug. 16, 1977
77-SBE-106 ARKLA INDUSTRIES, INC.
UNITARY BUSINESS – COMBINATION 		Aug. 16, 1977
77-SBE-107 SOUTHERN SECURITIES CORP.
BANKS AND FINANCIAL CORPORATIONS		 Aug. 16, 1977
77-SBE-108 WHITEY RESEARCH TOOL CO., ET AL.
CONSTITUTIONAL / UNCONSTITUTIONAL		 Aug. 16, 1977
77-SBE-109 WHITEY RESEARCH TOOL CO., ET AL.
PETITION FOR REHEARING		 Sept. 28, 1977
77-SBE-110 COX, GLORIA SHANNON
FRIVOLOUS ARGUMENTS		 Aug. 16, 1977
77-SBE-111 GLYER, RICHARD T. AND HELEN P.
DEDUCTION – CHARITABLE CONTRIBUTION
DEDUCTION – TRAVEL EXPENSE
RENTAL INCOME / LOSSES		 Aug. 16, 1977
77-SBE-112 PLANCK, BRUCE H. AND NORAH E.
ERRONEOUS REFUNDS
INTEREST – ABATEMENT		 Aug. 16, 1977
77-SBE-113 RANDOLPH, REBECCA SMITH
HEAD OF HOUSEHOLD		 Aug. 16, 1977
77-SBE-114 SALTON, ALEXANDER B. AND MARGARET E.
RESIDENCY		 Aug. 16, 1977
77-SBE-115 STEIN, FRANCIS L. AND MARY J.
DEDUCTION – TRAVEL EXPENSE		 Aug. 16, 1977
77-SBE-116 DURLESTER, GEORGE H. AND MIRIAM B.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PENALTY – LATE FILING		 Sept. 28, 1977
77-SBE-117 FERGUSON, JAMES M., SR. AND MARY V.
INCOME AVERAGING		 Sept. 28, 1977
77-SBE-118 GALLARDO, JAMES GODFREY
INCOME – ESTIMATED BY FRANCHISE BOARD
JEOPARDY ASSESSMENTS		 Sept. 28, 1977
77-SBE-119 GLASER, JAMES C. AND ANTOINETTE
BAD DEBT		 Sept. 28, 1977
77-SBE-120 HALL, WILLIAM C. AND DORIS G.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTIONS		 Sept. 28, 1977
77-SBE-121 HARMOUNT, WILLIAM H.
DEDUCTION – MOVING EXPENSES		 Sept. 28, 1977
77-SBE-122 MORRIS, BEA E.
CONSTITUTIONALITY OF STATUTE
RETROACTIVE APPLICATION – LAW / DECISION		 Sept. 28, 1977
77-SBE-123 PURER, PHILLIP AND WINIFRED
INCOME – ESTIMATED BY FRANCHISE TAX BOARD		 Sept. 28, 1977
77-SBE-124 SELMA, RICHARD AND CAROLYNRESIDENCY Sept. 28, 1977
77-SBE-125 SENNETT, JAMES T. AND JANICE
FEDERAL ACTION
NOTICE OF PROPOSED ASSESSMENT (NPA)		 Sept. 28, 1977
77-SBE-126 SHAPIRO, DAVE
STATUTE OF LIMITATIONS – REFUNDS 		Sept. 28, 1977
77-SBE-127 MCA, INC.
DEDUCTION – TAXES PAID		 Oct. 18, 1977
77-SBE-128 REGAL OF CALIFORNIA, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – MONSANTO DOCTRINE		 Oct. 18, 1977
77-SBE-129 STANDARD BRANDS, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – OWNERSHIP 		Oct. 18, 1977
77-SBE-130 DEVRIES, DEAN D. AND BURDELLA M.
DEDUCTIONS – GENERAL
DEPRECIATION		 Oct. 18, 1977
77-SBE-131 GRAHAM, HARLAN D.
HEAD OF HOUSEHOLD		 Oct. 18, 1977
77-SBE-132 PRESSMAN, JERROLD AND ALAYNE
LOSSES – ORDINARY V. CAPITAL		 Oct. 18, 1977
77-SBE-133 STEWART, GLENN R. AND JULIA A.
INSTALLMENT SALES		 Oct. 18, 1977
77-SBE-134 VAN WESTERHUYZEN, DORA B.
HEAD OF HOUSEHOLD		 Oct. 18, 1977
77-SBE-135 PUTNAM FUND DISTRIBUTORS, INC., ET AL.
BUSINESS / NONBUSINESS INCOME
DISTORTION
SALES FACTOR
UNITARY BUSINESS – COMBINATION 		Dec. 6, 1977
77-SBE-136 ABELES, JUDITH
HEAD OF HOUSEHOLD		 Dec. 6, 1977
77-SBE-137 BRADLEY, RICHARD AND DIANE
PREFERENCE TAX / INCOME		 Dec. 6, 1977
77-SBE-138 DESMOND, ROBERT JAMES
HEAD OF HOUSEHOLD		 Dec. 6, 1977
77-SBE-139 EVANS, JAMES G.
DEDUCTION – MOVING EXPENSES		 Dec. 6, 1977
77-SBE-140 GIBSON, JAMES RUDOLPH
DISMISSAL OF APPEAL		 Dec. 6, 1977
77-SBE-141 MCCRIRIE, CHRISTIAN M. AND LUCILLE V.
ACCRUAL – NONRESIDENCY
CALIFORNIA SOURCE INCOME		 Dec. 6, 1977