Franchise and Income Tax Formal Legal Opinions Adopted in 1978

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Appeal No. Appeal Name Date
78-SBE-001 BABCOCK AND WILCOX CO.
SALES FACTOR
Jan. 11, 1978
78-SBE-002 BUSINESS EXCHANGE, INC.
BUSINESS EXPENSE
LOSSES-YEAR SUSTAINED
BUSINESS LOSS
Jan. 11, 1978
78-SBE-003 PUP `N' TACO DRIVE UP
UDITPA
UNITARY BUSINESS – APPORTIONMENT
PARTNERSHIPS
UNITARY BUSINESS – OWNERSHIP
Jan. 11, 1978
78-SBE-004 TEXACO, INC.
UNITARY BUSINESS – COMBINATION
DISTORTION (IN THE UNITARY BUSINESS APPORTIONMENT FORMULA)
Jan. 11, 1978
78-SBE-005 ABRAMS, PAUL AND MELBA
CASUALTY LOSS
PERFERENCE TAX/INCOME
DEDUCTION – CASUALTY / THEFT LOSS
Jan. 11, 1978
78-SBE-006 BANCROFT, JAMES R. AND JANE M.
PERFERENCE TAX/INCOME
BUSINESS LOSS
Jan. 11, 1978
78-SBE-007 HARRINGTON, PATRICK J. AND BRENDA L.
MOVING EXPENSE DEDUCTION
INTEREST ABATEMENT
Jan. 11, 1978
78-SBE-008 MITCHELL, JOHN R.
HEAD OF HOUSEHOLD
Jan. 11, 1978
78-SBE-009 ROLFE, ALLAN H. AND DORIS
CREDIT-OTHER STATE TAXES
Jan. 11, 1978
78-SBE-010 SCHLUTER, MIL AND OLIVE
DEDUCTION-TAXES PAID
WITHHOLDING
Jan. 11, 1978
78-SBE-011 JACKSON, ANDREW
HEAD OF HOUSEHOLD
Feb. 8, 1978
78-SBE-012 KOHM, HARRY AND JEANETTE
FEDERAL ACTION
Feb. 8, 1978
78-SBE-013 MOOTHART, FRANK R. AND C. A.
INTEREST – ABATEMENT
Feb. 8, 1978
78-SBE-014 TOMPKINS, FRANK E.
CREDIT – OTHER STATE TAXES
Feb. 8, 1978
78-SBE-015 WALLACE, LYNN F.
HEAD OF HOUSEHOLD
Mar. 1, 1978
78-SBE-016 CALIFORNIA DENTAL POLITICAL ACTION COMMITTEE
DEDUCTION-BUSINESS EXPENSE
INTEREST INCOME
EXPENSES-ALLOCATION
EXPENSES-EXEMPT INCOME
Mar. 1, 1978
78-SBE-017 DELTA INVESTMENT CO., INC.
BANKS & FINANCIAL CORPORATIONS
Apr. 6, 1978
78-SBE-018 DELTA INVESTMENT CO., INC. Sept. 27, 1978
78-SBE-019 CHARLES, HENRY A.
HEAD OF HOUSEHOLD
Apr. 6, 1978
78-SBE-020 FISCHER, EARLE J. AND MILDRED H.
FEDERAL ACTION
Apr. 6, 1978
78-SBE-021 HAMILTON, DENNIS CLYDE
HEAD OF HOUSEHOLD
Apr. 6, 1978
78-SBE-022 KAHN, GOLDIE
STATUTE OF LIMITATIONS – REFUNDS
STATUTE OF LIMITATIONS – FEDERAL CHANGE
Apr. 6, 1978
78-SBE-023 PETERSON, MYRTLE T.
VALID TAX RETURN
Apr. 6, 1978
78-SBE-024 ROGERS, RAYMOND WESLEY
INCOME-ESTIMATED BY FRANCHISE TAX BOARD
ILLEGAL ACTIVITIES
Apr. 6, 1978
78-SBE-025 RUSSELL, ESTATE OF WILLIAM H.
BUSINESS EXPENSE
DEDUCTION-TRAVEL EXPENSE
Apr. 6, 1978
78-SBE-026 WALLS, BARBARA J.
HEAD OF HOUSEHOLD
Apr. 6, 1978
78-SBE-027 JAMES PETROLEUM CORP.
DEDUCTION – CASUALTY/THEFT LOSS
THEFT LOSS
May 4, 1978
78-SBE-028 PACIFIC TELEPHONE AND TELEGRAPH CO.
BUSINESS/NONBUSINESS INCOME
INCOME FROM INTANGIBLES
SALES FACTOR
DISTORTION (IN THE UNITARY BUSINESS APPORTIONMENT FORMULA)
May 4, 1978
78-SBE-029 TELONIC ALTAIR, INC.
LATE FILING PENALTY
PENALTY – LATE FILING
May 4, 1978
78-SBE-030 VINNELL CORP.
DOMICILE – COMMERCIAL
INTANGIBLE PERSONAL PROPERTY
May 4, 1978
78-SBE-031 EASTMAN, PETER F. AND BETTY H.
DEDUCTIONS – GENERAL
BUSINESS EXPENSE
BURDEN OF PROOF
May 4, 1978
78-SBE-032 HURST, CHARLEY
HEAD OF HOUSEHOLD
May 4, 1978
78-SBE-033 LYNCH, JUDITH O.
HEAD OF HOUSEHOLD
May 4, 1978
78-SBE-034 RITTENHOUSE, EDWARD AND ANNE J.
CAPITAL GAIN/LOSS
PENSION/RETIRMENT INCOME
May 4, 1978
78-SBE-035 ROSS, SAMUEL C. AND LOIS B.
DEDUCTION – MOVING EXPENSES
INTEREST ABATEMENT
May 4, 1978
78-SBE-036 WEBBER, ROBERT F. AND CHARLOTTE R.
DEDUCTION – MEDICAL EXPENSE
May 4, 1978
78-SBE-037 WONG, STANLEY K. AND BEATRICE L.
CREDIT – OTHER STATE TAXES
INCOME FROM INTANGIBLES
May 4, 1978
78-SBE-038 LOS ANGELES AREA DODGE DEALERS ASSN.
EXEMPT INCOME
INTEREST INCOME
STATUTORY CONSTRUCTION
June 29, 1978
78-SBE-039 STATE MUTUAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
SAVINGS AND LOAN ASSOCIATION
SETTLEMENT
ABUSE OF DISCRETION
June 29, 1978
78-SBE-040 AGERTON, MARY C.
HEAD OF HOUSEHOLD
June 29, 1978
78-SBE-041 BAILEY, LILLIAN J.
HEAD OF HOUSEHOLD
June 29, 1978
78-SBE-042 BEAM, BYRON C.
LATE FILING PENALTY
LOAN V. INCOME
PENALTY – LATE FILING
June 29, 1978
78-SBE-043 BEAM, BYRON C. Sept. 27, 1978
78-SBE-044 CATALONE, CHRIS T. AND IRENE A.
DEDUCTION – MOVING EXPENSES
June 29, 1978
78-SBE-045 CRANE, ALLAN B.
PENSION PLANS/QUALIFIED PLANS
RETIREMENT CONTRIBUTIONS
June 29, 1978
78-SBE-046 CURDIE, THOMAS A. AND JO MERLYN
DEDUCTION-MOVING EXPENSES
INTEREST – ABATEMENT
June 29, 1978
78-SBE-047 JOHNSON, BARBARA D.
HEAD OF HOUSEHOLD
June 29, 1978
78-SBE-048 MATTERN, HUBERT D.
DEDUCTION – MOVING EXPENSES
June 29, 1978
78-SBE-049 NEVILLE, RICHARD
HEAD OF HOUSEHOLD
June 29, 1978
78-SBE-050 ROAZEN, BERNARD
DEDUCTION – MOVING EXPENSES
June 29, 1978
78-SBE-051 AIR MARKET TRAVEL CORP.
MINIMUM TAX
CORPORATE LIQUIDATIONS
July 26, 1978
78-SBE-052 BECHTEL, INC.
ESTIMATED TAX PENALTY
PENALTY-ESTIMATED TAX
July 26, 1978
78-SBE-053 HALCYON SERVICES, INC.
COVENANT NOT TO COMPETE
July 26, 1978
78-SBE-054 KERR GLASS MANUFACTURING CORP.
PENALTY – ESTIMATED TAX
ESTIMATED TAX PENALTY
July 26, 1978
78-SBE-055 RAY CAVAGNARO, INC.
STATUTE OF LIMITATIONS – REFUNDS
APPEAL PROCEDURE
July 26, 1978
78-SBE-056 CHELNER, SAM AND JEANNE
FEDERAL ACTION
July 26, 1978
78-SBE-057 CHILLINGWORTH, SHERWOOD C. AND ETHEL J.
BUSINESS EXPENSE
DEDUCTION – BUSINESS EXPENSE
July 26, 1978
78-SBE-058 DORFMAN, SARAH C.
BASIS
COMMUNITY PROPERTY
July 26, 1978
78-SBE-059 DULIEN, LOUIS AND ANN
BUSINESS EXPENSE
DEDUCTION – BUSINESS EXPENSE
INTEREST EXPENSE/INTEREST OFFSET
July 26, 1978
78-SBE-060 GRIFFITHS, WILLIAM J. AND DORIS M.
CASUALTY LOSS
DEDUCTION – CASUALTY/THEFT LOSS
July 26, 1978
78-SBE-061 HARWOOD, DONALD D.
CASUALTY LOSS
DEDUCTION-CASUALTY/THEFT LOSS
BUSINESS LOSS
CAPITAL GAIN/LOSS
WORTHLESS STOCK LOSS
July 26, 1978
78-SBE-062 LEE, CURTIS H.
DEDUCTION – LEGAL FEES
BUSINESS EXPENSE
July 26, 1978
78-SBE-063 ROBERTS, ALBERT D. AND BETTY J.
ALIMONY
ALIMONY V. PROPERTY SETTLEMENT
July 26, 1978
78-SBE-064 ROYER, RONALD LEE
JEOPARDY ASSESSMENTS
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
BURDEN OF PROOF
July 26, 1978
78-SBE-065 SITAM, HARRY J.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-066 SITAM, HARRY J. July 26, 1978
78-SBE-067 VARNER, BRUCE D. AND DONNA G.
BAD DEBT
DEDUCTION – TRAVEL EXPENSE
DEDUCTION – BAD DEBT
LOAN V. CAPITAL CONTRIBUTION
July 26, 1978
78-SBE-068 WILLS, ROBERT V. AND MARALYS K.
ORDINARY V. CAPITAL LOSS/GAIN
CAPITAL GAIN/LOSS
July 26, 1978
78-SBE-069 WRIGHT, JEFFREY N.
HEAD OF HOUSEHOLD
Aug. 15, 1978
78-SBE-070 CERWIN-VEGA INTERNATIONAL
ESTIMATED TAX PENALTY
PENALTY – ESTIMATED TAX
LATE PAYMENT PENALTY
PENALTY – LATE PAYMENT
Aug. 15, 1978
78-SBE-071 WESTERN COLORPRINT
ESTIMATED TAX PENALTY
EQUITABLE ESTOPPEL
Aug. 15, 1978
78-SBE-072 AVRIL, MICHAEL AND ANTHA L.
STATUTE OF LIMITATIONS – REFUNDS
REASONABLE CAUSE
Aug. 15, 1978
78-SBE-073 LEW, WING E. AND FAYE D.
PENALTY – NEGLIGENCE
NEGLIGENCE PENALTY
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
FEDERAL ACTION
Aug. 15, 1978
78-SBE-074 MCLAUGHLIN, TIMOTHY L. AND RUTH J.
FEDERAL ACTION
Aug. 15, 1978
78-SBE-075 RAILEY, DOUGLAS R.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-076 GENERAL TELEPHONE CO. OF CALIFORNIA
REFUND CLAIMS
CREDITS - TAXES PAID
Sept. 27, 1978
78-SBE-077 SCHOLL, INC., ET AL.
UNITARY BUSINESS - COMBINATION
Sept. 27, 1978
78-SBE-078 VALLEY VIEW SANITARIUM AND REST HOME, INC.
BAD DEBT
DEDUCTION - BAD DEBT
LOSSES - YEAR SUSTAINED
Sept. 27, 1978
78-SBE-079 VITMORA CO.
MINIMUM TAX
CORPORATE LIQUIDATIONS
Sept. 27, 1978
78-SBE-080 WOODBINE CORP.
CORPORATION ORGANIZATIONS & REORGANIZATIONS
TRANSFER OF TAX LIABILITY
Sept. 27, 1978
78-SBE-081 ANGENET, CARL B.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-082 FRANKEL, HERBERT J. AND SHEILA
INSTALLMENT SALES
CAPITAL GAIN/LOSS
EFFECTIVE DATE OF STATUTE
Sept. 27, 1978
78-SBE-083 GOODE, JAMES H.
ALIMONY V. CHILD SUPPORT
LATE FILING PENALTY
Sept. 27, 1978
78-SBE-084 HARLAN, HOWARD E.
DEDUCTION - MOVING EXPENSES
Sept. 27, 1978
78-SBE-085 JACOBS, STEVEN B.
HEAD OF HOUSEHOLD
INTEREST - ABATEMENT
Sept. 27, 1978
78-SBE-086 KRACHT, JOHN A.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-087 OWEN, DON G.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-088 ROTH, KENNETH J. AND FREDA A.
DEDUCTION - MOVING EXPENSES
Sept. 27, 1978
78-SBE-089 SALAS, RUBEN B.
ZERO RETURNS
CONSTITUTIONAL/UNCONSTITUTIONAL
DUTY TO FILE RETURN
Sept. 27, 1978
78-SBE-090 SCHALMAN, SOLOMON AND ELEANOR
FEDERAL ACTION
Sept. 27, 1978
78-SBE-091 SHOEMAKER, RICHARD E.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-092 SHULTZ, KHRISTI A.
FEDERAL ACTION
Sept. 27, 1978
78-SBE-093 THOMASSEN, ELMER H. AND JOAN C.
FEDERAL ACTION
Sept. 27, 1978
78-SBE-094 THOMASSEN, ELMER H. AND JOAN C. Sept. 27, 1978
78-SBE-095 TIGER, DAVID AND CHARLOTTE E.
DEDUCTION – CASUALTY/THEFT LOSS
WORTHLESS STOCK LOSS
Oct. 18, 1978
78-SBE-096 KELSEY-HAYES CO.
JURISDICTION
PUBLIC LAW 86-272
DISTORTION (IN THE UNITARY BUSINESS APPORTIONMENT FORMULA)
Oct. 18, 1978
78-SBE-097 CHAN, NEVILLE O. AND DORIS C.
CHARITABLE CONTRIBUTIONS
GIFTS
INTEREST EXPENSES/INTEREST OFFSET
Oct. 18, 1978
78-SBE-098 GRANT, ROBERT L.
HEAD OF HOUSEHOLD
Oct. 18, 1978
78-SBE-099 HOTCHKISS, JAMES A.
HEAD OF HOUSEHOLD
Oct. 18, 1978
78-SBE-100 LEWIS, MARY L.
HEAD OF HOUSEHOLD
Oct. 18, 1978
78-SBE-101 MADSEN, W. JAY AND M. MARLENE
DEDUCTION – MOVING EXPENSES
Oct. 18, 1978
78-SBE-102 MURRAY, HENRY M.
FEDERAL ACTION
HEAD OF HOUSEHOLD
Oct. 18, 1978
78-SBE-103 MURRAY, HENRY M. Dec. 5, 1978
78-SBE-104 ANGELUS INDUSTRIES, INC.
PARTNERSHIPS
BASIS
Dec. 5, 1978
78-SBE-105 CASCADE DENTAL LABORATORY, INC., ET AL.
UNITARY BUSINESS-COMBINATION
Dec. 5, 1978
78-SBE-106 COZZENS, STANLEY T.
HEAD OF HOUSEHOLD
Dec. 5, 1978
78-SBE-107 DAVIDSON, JEAN E.
HEAD OF HOUSEHOLD
Dec. 5, 1978
78-SBE-108 HARWOOD, LEON C.
NON-FILER
CONSTITUTIONAL/UNCONSTITUTIONAL
Dec. 5, 1978
78-SBE-109 JOHNSON, MARION
FEDERAL ACTION
Dec. 5, 1978
78-SBE-110 KRAMER, PAUL F.
HEAD OF HOUSEHOLD
Dec. 5, 1978
78-SBE-111 MCALLISTER, DONALD M.
ALIMONY
Dec. 5, 1978
78-SBE-112 MCDANIEL, SAMUEL
FEDERAL ACTION
Dec. 5, 1978
78-SBE-113 MEARS, JAMES B. AND MARTHA W.
BASIS
CAPITAL GAIN/LOSS
Dec. 5, 1978
78-SBE-114 MOULTRY, MELVIN
FEDERAL ACTION
Dec. 5, 1978
78-SBE-115 PETERSON, MAUDE
CREDIT – OTHER STATE TAXES
OTHER STATE TAXES
S CORPORATIONS
Dec. 5, 1978
78-SBE-116 PIANO, EDUARDO A.
HEAD OF HOUSEHOLD
Dec. 5, 1978
78-SBE-117 STEIN, HENRY L. AND JOYCE
DEDUCTION - MOVING EXPENSES
EQUITABLE ESTOPPEL
Dec. 5, 1978
78-SBE-118 URSIN-SMITH, ROLF AND JAMES C.
DEDUCTION - MOVING EXPENSES
Dec. 5, 1978