Franchise and Income Tax Formal Legal Opinions Adopted in 1979

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Appeal No. Appeal Name Date
79-SBE-001

ALLRIGHT CAL, INC.
DISTORTION
PUBLIC LAW 86-272
UNITARY BUSINESS – COMBINATION

Jan. 9, 1979
79-SBE-002

SHACHIHATA, INC., U.S.A.
CONSTITUTIONALITY OF STATUTE
UNITARY BUSINESS – COMBINATION

Jan. 9, 1979
79-SBE-003

BERARD, JOHN R. AND BETTY J.
FEDERAL ACTION
STATUTE OF LIMITATIONS – FEDERAL CHANGE

Jan. 9, 1979
79-SBE-004

CASHMAN, GEORGE F. AND SYLVIA A.
DEDUCTION – BAD DEBT
GROSS INCOME

Jan. 9, 1979
79-SBE-005

CORBETT, GEORGE T. AND ANNETTE
RESIDENCY

Jan. 9, 1979
79-SBE-006

CORBETT, GEORGE T. AND ANNETTE
PETITION FOR REHEARING

Apr. 10, 1979
79-SBE 007

CORTEZ, JOHN C.
HEAD OF HOUSEHOLD

Jan. 9, 1979
79-SBE-008

CROSNO, KING AND DOROTHY, ET AL.
ADEQUACY OF NOTICE
NOTICE OF PROPOSED ASSESSMENT (NPA)
STATUTE OF LIMITATIONS – ASSESSMENTS

Jan. 9, 1979
79-SBE-009

CURTIS, JEROME J., JR. AND DIANE E.
DEDUCTION – MOVING EXPENSES

Jan. 9, 1979
79-SBE-010

DOOLING, MICHAEL W. AND JUDITH A.
BURDEN OF PROOF – FEDERAL ACTION

Jan. 9, 1979
79-SBE-011

GRANT, M. LESLIE AND ALICE
FRIVOLOUS ARGUMENTS

Jan. 9, 1979
79-SBE-012

HENDERSON, JAMES W.
DEPENDENT EXEMPTIONS

Jan. 9, 1979
79-SBE-013

HOUSTEEN, DENNIE
CALIFORNIA SOURCE INCOME
HEAD OF HOUSEHOLD
RESIDENCY

Jan. 9, 1979
79-SBE-014

KALSI, A. S.
HEAD OF HOUSEHOLD

Jan. 9, 1979
79-SBE-015

KELLY, HENRY J. AND SHEILA D.
PENSION / RETIREMENT INCOME

Jan. 9, 1979
79-SBE-016

LEIDENDEKER, FRANK H.
FRIVOLOUS ARGUMENTS
ZERO RETURNS

Jan. 9, 1979
79-SBE-017

LEIDENDEKER, FRANK H.
PETITION FOR REHEARING

Apr. 10, 1979
79-SBE-018

MEANS, ROBERT S.
FRIVOLOUS ARGUMENTS
SELF-INCRIMINATION
ZERO RETURNS

Jan. 9, 1979
79-SBE-019

PORTH, ARTHUR J.
FRIVOLOUS ARGUMENTS
JURISDICTION
NON-FILER

Jan. 9, 1979
79-SBE-020

PORTH, ARTHUR J.
PETITION FOR REHEARING

Apr. 10, 1979
79-SBE-021

RAGUSE, PAT M.
HEAD OF HOUSEHOLD

Jan. 9, 1979
79-SBE-022

ROBEY, MARVIN L. AND BETTY J.
BURDEN OF PROOF
FRIVOLOUS ARGUMENTS
JURISDICTION
ZERO RETURNS

Jan. 9, 1979
79-SBE-023

RODRIQUEZ, ALFONSO G.
HEAD OF HOUSEHOLD

Jan. 9, 1979
79-SBE-024

ROSNER, MARTIN M. AND JUDITH M.
GROSS INCOME

Jan. 9, 1979
79-SBE-025

SALATA, DOROTHY H.
HEAD OF HOUSEHOLD

Jan. 9, 1979
79-SBE-026

SMITH, BERNARD J. AND ELIA C.
FEDERAL ACTION

Jan. 9, 1979
79-SBE-027

TONS, HOWARD G. AND MARY
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT
INTEREST – ABATEMENT

Jan. 9, 1979
79-SBE-028

VAN OTTEREN, WILBUR M. AND HELEN K.
PREFERENCE TAX / INCOME

Jan. 9, 1979
79-SBE-029

WASLAUK, BEVERLY J.
STATUTE OF LIMITATIONS - REFUNDS

Jan. 9, 1979
79-SBE-030

WHITE, LINDA L.
HEAD OF HOUSEHOLD

Jan. 9, 1979
79-SBE-031

WHITNEY, FRANK WILLIAM
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Jan. 9, 1979
79-SBE-032

CALI-CLUBS, INC.
COMPENSATION – REASONABLE V. UNREASONABLE
DEDUCTION – COMPENSATION

Feb. 8, 1979
79-SBE-033

BERTERO, RICHARD J. AND DAPHNE C.
BURDEN OF PROOF – DEDUCTIONS
DEDUCTION – BUSINESS EXPENSES

Feb. 8, 1979
79-SBE-034

BURDYSHAW, TERRY A. AND JEANNE M.
DEDUCTION – DEPENDENT CARE

Feb. 8, 1979
79-SBE-035

CAMPBELL, PRISCILLA L.
EQUITABLE ESTOPPEL

Feb. 8, 1979
79-SBE-036

DANA, LOUIS E. AND ECHITE M.
ACCRUAL – NONRESIDENCY

Feb. 8, 1979
79-SBE-037

FERGUSON, ALBERT
HEAD OF HOUSEHOLD

Feb. 8, 1979
79-SBE-38

FERGUSON, ALBERT
HEAD OF HOUSEHOLD

Feb. 8, 1979
79-SBE-039

FOWLER, WESLEY D. AND ELEANOR P.
CAPITALIZED EXPENSES

Feb. 8, 1979
79-SBE-040

BARKER, PIERCE AND CAROL FROST
DEDUCTION – MOVING EXPENSES

Feb. 8, 1979
79-SBE-041

HUNTING, D. V.
DEDUCTIONS – GENERAL

Feb. 8, 1979
79-SBE-042

INGRAM, NANCY L.
HEAD OF HOUSEHOLD

Feb. 8, 1979
79-SBE-043

LIEGEROT, GILES F. AND HELEN E.
DEDUCTIONS – GENERAL
EXPENSES – PERSONAL V. BUSINESS

Feb. 8, 1979
79-SBE-044

MALBERTI, JOSE
HEAD OF HOUSEHOLD

Feb. 8, 1979
79-SBE-045

O'CONNOR, KEITH C.
EQUITABLE ESTOPPEL

Feb. 8, 1979
79-SBE-046

SCHMITZ, JOHN NOEHL
FRIVOLOUS ARGUMENTS
JURISDICTION

Feb. 8, 1979
79-SBE-047

SCHMITZ, JOHN NOEHL
PETITION FOR REHEARING

Apr. 10, 1979
79-SBE-048

TURNER, DONNIE O. AND JEAN E.
BURDEN OF PROOF – DEDUCTIONS

Feb. 8, 1979
79-SBE-049

VIRCKS, NANCY L.
HEAD OF HOUSEHOLD

Feb. 8, 1979
79-SBE-050

CRYSTAL ICE AND COLD STORAGE CO.
DEDUCTION – COMPENSATION

Mar. 7, 1979
79-SBE-051

DIMENSIONS UNIQUE, INC.
CORPORATION MINIMUM TAX

Mar. 7, 1979
79-SBE-052

OXFORD LIQUOR, INC.
CORPORATION – COMMENCING

Mar. 7, 1979
79-SBE-053

ACKWORTH, DOROTHY J.
HEAD OF HOUSEHOLD

Mar. 7, 1979
79-SBE-054

BAUSTIAN, JOHN J. AND VIRGINIA
PENSION / RETIREMENT INCOME

Mar. 7, 1979
79-SBE-055

BENSE, GERALD H. AND DOROTHY A.
PARTNERSHIPS

Mar. 7, 1979
79-SBE-056

BENSE, GERALD H. AND DOROTHY A.
PETITION FOR REHEARING

Mar. 28, 1979
79-SBE-057

BROWNE, JOHN D. AND E. JEAN
REFUND CLAIMS

Mar. 7, 1979
79-SBE-058

GOODWIN, GEORGE
HEAD OF HOUSEHOLD

Mar. 7, 1979
79-SBE-059

HELTON, DAVID H.
GROSS INCOME

Mar. 7, 1979
79-SBE-060

HEWITT, ROBERT
DEPENDENT EXEMPTIONS
FILING STATUS – GENERAL

Mar. 7, 1979
79-SBE-061

TENSFELDT, DONALD R.
HEAD OF HOUSEHOLD

Mar. 7, 1979
79-SBE-062

VENER, ROBERT AND ROSE
DEDUCTION – CASUALTY / THEFT LOSS

Mar. 7, 1979
79-SBE-063

DER WIENERSCHNITZEL INTERNATIONAL, INC.
ACCOUNTING METHODS
BURDEN OF PROOF – FEDERAL ACTION

Apr. 10, 1979
79-SBE-064

DER WIENERSCHNITZEL INTERNATIONAL, INC.
PETITION FOR REHEARING

June 28, 1979
79-SBE-065

ANTOS, ALAN J. AND ANNA P.
CONSTITUTIONALITY OF STATUTE
RETROACTIVE APPLICATION – LAW / DECISION

Apr. 10, 1979
79-SBE-066

BUTCHER, CECILIA ANDREW
HEAD OF HOUSEHOLD
INTEREST – IMPOSITION

Apr. 10, 1979
79-SBE-067

CADENASSO, FRANK G. AND JOAN
CAPITALIZED EXPENSES
DEDUCTION – CASUALTY / THEFT LOSS
EQUITABLE ESTOPPEL
SETTLEMENTS

Apr. 10, 1979
79-SBE-068

CARLSON, RICHARD J.
HEAD OF HOUSEHOLD

Apr. 10, 1979
79-SBE-069

COMO, RUDOLPH, JR. AND MARY M.
BURDEN OF PROOF – FEDERAL ACTION

Apr. 10, 1979
79-SBE-070

CORDIER, EVE
CREDIT – RENTERS

Apr. 10, 1979
79-SBE-071

GALEF, ARNOLD E. AND MILDRED H.
DEDUCTION – TAXES PAID

Apr. 10, 1979
79-SBE-072

GARCIA, LINDA
Appeal of Margaret Haffey, 79-SBE-073, Apr. 10, 1979

Apr. 10, 1979
79-SBE-073

HAFFEY, MARGARET
DEDUCTION – DEPENDENT CARE

Apr. 10, 1979
79-SBE-074

IVY, PETE AND MARGERY H.
FRIVOLOUS ARGUMENTS
ZERO RETURNS

Apr. 10, 1979
79-SBE-075

JONES, HERMAN D. AND RUSSELL MAE
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

Apr. 10, 1979
79-SBE-076

KEPHART, GEORGE
HEAD OF HOUSEHOLD

Apr. 10, 1979
79-SBE-077

MANRIQUEZ, ISMAEL R.
BURDEN OF PROOF
HEAD OF HOUSEHOLD

Apr. 10, 1979
79-SBE-078

MURRAY, LOTTIE D.
HEAD OF HOUSEHOLD

Apr. 10, 1979
79-SBE-079

RAHAEUSER, ROBERT
HEAD OF HOUSEHOLD

Apr. 10, 1979
79-SBE-080

RUSSELL, JUDITH ANN
HEAD OF HOUSEHOLD

Apr. 10, 1979
79-SBE-081

SHERBONDY, WALTER E. AND GLADYS M.
EXPENSES – PERSONAL V. BUSINESS

Apr. 10, 1979
79-SBE-082

SIEBEN, SAM
FRIVOLOUS ARGUMENTS
ZERO RETURNS

Apr. 10, 1979
79-SBE-083

WALBY, MARK D.
HEAD OF HOUSEHOLD

Apr. 10, 1979
79-SBE-084

AVCO FINANCIAL SERVICES, INC.
PENALTY – LATE PAYMENT
REASONABLE CAUSE – PENALTY ABATEMENT

May 9, 1979
79-SBE-085

AMIS, JOHN M. AND RUTH E.
DEDUCTION – MOVING EXPENSES

May 9, 1979
79-SBE-086

BOROSKI, LINDA M.
HEAD OF HOUSEHOLD

May 9, 1979
79-SBE-087

CHANDLER, DOROTHY
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PENALTY – LATE FILING

May 9, 1979
79-SBE-088

FECHER, ANTON J.
HEAD OF HOUSEHOLD

May 9, 1979
79-SBE-089

MULLER, ARTHUR H. AND BETTY R.
INTEREST – ABATEMENT
INTEREST – IMPOSITION

May 9, 1979
79-SBE-090

PAGE, CARROLL P.
EXPENSES – PERSONAL V. BUSINESS

May 9, 1979
79-SBE-091

STANSFIELD, JOHN C. AND MARY L.
DEDUCTION – BAD DEBT

May 9, 1979
79-SBE-092

ZOLLO, LOUIS F.
HEAD OF HOUSEHOLD

May 9, 1979
79-SBE-093

MILWAUKEE PROFESSIONAL SPORTS AND SERVICES, INC.
DISTORTION
INTERSTATE COMMERCE
PAYROLL FACTOR
SALES FACTOR
UNITARY BUSINESS – APPORTIONMENT

June 28, 1979
79-SBE-094

BOSTON PROFESSIONAL HOCKEY ASSN. INC.
Appeal of Milwaukee Professional Sports and Services, Inc., 79-SBE-093, June 28, 1979

June 28, 1979
79-SBE-095

CITC INDUSTRIES, INC.
PUBLIC LAW 8-272

June 28, 1979
79-SBE-096

ASQUITH, WALLY H. AND MARIA TERESA
NET OPERATING LOSS
INTEREST – IMPOSITION

June 28, 1979
79-SBE-097

BASSAS, ARMANDO

HEAD OF HOUSEHOLD

June 28, 1979
79-SBE-098

BYRNES, ROY L. AND ILSE M.
CAPITALIZED EXPENSES

June 28, 1979
79-SBE-099

EMERSON, JOHN W. AND JOYCE M.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

June 28, 1979
79-SBE-100

FELTS, HERBERT T.
HEAD OF HOUSEHOLD

June 28, 1979
79-SBE-101

GOODMAN, DAVID L. AND DIANE J.
CREDIT – OTHER STATE TAXES

June 28, 1979
79-SBE-102

GOODNIGHT, RONALD J. AND LUELLA R.
DEDUCTION – MOVING EXPENSES

June 28, 1979
79-SBE-103

JAEGER, ESTATE OF MARION C., DECEASED
PREFERENCE TAX / INCOME

June 28, 1979
79-SBE-104

JEFFERSON, BENNIE A.
JOINT AND SEVERAL LIABILITY
JOINT RETURNS

June 28, 1979
79-SBE-105

LINDSEY, JOHN D. AND LUCILE A.
ACCOUNTING METHODS

June 28, 1979
79-SBE-106

MILLER, MYRON E. AND DAISY I.
DEDUCTION – BAD DEBT
DEDUCTION – CASUALTY / THEFT LOSS

June 28, 1979
79-SBE-107

MYERS, RICHARD K. AND ROBERTA C.
DEDUCTION – MOVING EXPENSES

June 28, 1979
79-SBE-108

NEMISH, CHARLES A. AND EVELYN W.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

June 28, 1979
79-SBE-109

NEWMAN, ALAN M.
FRIVOLOUS ARGUMENTS
PENALTY – LATE FILING
SELF-INCRIMINATION

June 28, 1979
79-SBE-110

PETERSEN, VERNELL H.
CALIFORNIA SOURCE INCOME

June 28, 1979
79-SBE-111

REEVES, RAY R. AND NELLIE A.
LAWSUIT PROCEEDS
SETTLEMENTS

June 28, 1979
79-SBE-112

ROBLES, MARCEL C.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

June 28, 1979
79-SBE-113

RUSE, BERGIN
HEAD OF HOUSEHOLD

June 28, 1979
79-SBE-114

SILVER, ROBERT M. AND ROSE
PENALTY – LATE FILING
STATUE OF LIMITATIONS – ASSESSMENTS

June 28, 1979
79-SBE-115

TOMBINI, SERGIO AND JEAN A.
BURDEN OF PROOF – DEDUCTIONS
BURDEN OF PROOF – FEDERAL ACTION

June 28, 1979
79-SBE-116

DOUGLASS PACIFIC CORP.
CAPITALIZED EXPENSES

Aug. 16, 1979
79-SBE-117

EVERGREEN TERRACE WEST OWNERS ASSN.
CORPORATION MINIMUM TAX

Aug. 16, 1979
79-SBE-118

GRAB BAG, INC.
CORPORATION MINIMUM TAX

Aug. 16, 1979
79-SBE-119

INTERNATIONAL BUSINESS MACHINES CORP.
PENALTY – ESTIMATED TAX

Aug. 16, 1979
79-SBE- 120

J. F. SHEA CO., INC.
PENALTY – ESTIMATED TAX

Aug. 16, 1979
79-SBE-121

J. H. JONSON AND SONS, INC.
ACCOUNTING METHODS

Aug. 16, 1979
79-SBE-122

OILDALE MUTUAL WATER CO.
COOPERATIVE ASSOCIATIONS

Aug. 16, 1979
79-SBE-123

OILDALE MUTAL WATER CO.
PETITION FOR REHEARING

Sept. 25, 1979
79-SBE-124

POLETA MINING CO.
CORPORATION MINIMUM TAX

Aug. 16, 1979
79-SBE-125

SEASIDE EXTENDED CARE CENTER
PENALTY – LATE PAYMENT
REASONABLY CAUSE – PENALTY ABATEMENT

Aug. 16, 1979
79-SBE-126

ZUCKERMAN-MANDEVILLE, INC.
DEPRECIATION

Aug. 16, 1979
79-SBE-127

ZUCKERMAN-MANDEVILLE, INC.
PETITION FOR REHEARING

Sept. 25, 1979
79-SBE-128

AKER, KATHERINE C.
HEAD OF HOUSEHOLD

Aug. 16, 1979
79-SBE-129

BRANUM, JOHN WILLIAM
HEAD OF HOUSEHOLD

Aug. 16, 1979
79-SBE-130

BRIGGS, SHIRLEY R.
DEDUCTION – DEPENDENT CARE

Aug. 16, 1979
79-SBE-131

BROWN, F. SETH AND LEE J.
DEDUCTION – HOBBY LOSS

Aug. 16, 1979
79-SBE-132

CHIAPPARA, FRANK P.
HEAD OF HOUSEHOLD

Aug. 16, 1979
79-SBE-133

ERLIECH, SOL AND MILLIE
DEDUCTION – CASUALTY / THEFT LOSS

Aug. 16, 1979
79-SBE-134

FOREMAN, JOYCE A.
HEAD OF HOUSEHOLD

Aug. 16, 1979
79-SBE-135

GROSS, CARL H., JR. AND MADONNA
FEDERAL ACTION
VALUATION

Aug. 16, 1979
79-SBE-136

JINDRICH, HAROLD G.
RES JUDICATA
STATUTE OF LIMITATIONS – REFUNDS

Aug. 16, 1979
79-SBE-137

KAHELIN, PAUL H. AND ELIZABETH
DEDUCTION – TRAVEL EXPENSES

Aug. 16, 1979
79-SBE-138

MARK, SHIRLEY
BURDEN OF PROOF

Aug. 16, 1979
79-SBE-139

MCLEAN, CECIL L. AND JIMMIE B.
BURDEN OF PROOF – DEDUCTIONS

Aug. 16, 1979
79-SBE-140

MILLER, LOIS J.
BURDEN OF PROOF – FEDERAL ACTION

Aug. 16, 1979
79-SBE-141

PALEVSKY, SARA J.
ALIMONY V. PROPERTY SETTLEMENT

Aug. 16, 1979
79-SBE-142

ROBERTS, JAY D.
HEAD OF HOUSEHOLD

Aug. 16, 1979
79-SBE-143

SLATTERY, WILLIAM J. AND JOSEPHINE I.
FEDERAL ACTION

Aug. 16, 1979
79-SBE-144

SNIDER, CLIFFORD C.
COMMUNITY PROPERTY

Aug. 16, 1979
79-SBE-145

SNIDER, CLIFFORD C.
PETITION FOR REHEARING

Nov. 14, 1979
79-SBE-146

SPIELMAN, SYLVIA
HEAD OF HOUSEHOLD

Aug. 16, 1979
79-SBE-147

WARD, ROBERT D.
CREDIT – RENTERS

Aug. 16, 1979
79-SBE-148

WEBER, JEFF W. AND KUM C.
EDUCATION EXPENSES

Aug. 16, 1979
79-SBE-149

WIKOFF, AUSTIN C. AND LOUELLA
FRIVOLOUS ARGUMENTS

Aug. 16, 1979
79-SBE-150

AIRWAYS COMPRESSOR CO., INC.
BURDEN OF PROOF

Sept. 25, 1979
79-SBE-151

LASSEN RANCHES
WORTHLESS STOCK LOSS

Sept. 25, 1979
79-SBE-152

WESTLAND FOODS CORP.
PROSPECTIVE APPLICATION – LAW / DECISION
RETROACTIVE APPLICATION – LAW / DECISION

Sept. 25, 1979
79-SBE-153

BORGES, JOSEPH K. AND ELLA L.
BURDEN OF PROOF – FEDERAL ACTION
INTEREST – IMPOSITION

Sept. 25, 1979
79-SBE-154

BRUCE, CALVIN A.
HEAD OF HOUSEHOLD

Sept. 25, 1979
79-SBE-155

FROEBER, HELMUT F. AND GISELA H.
FRIVOLOUS ARGUMENTS

Sept. 25, 1979
79-SBE-156

FROEBER, HELMUT F. AND GISELA H.
PETITION FOR REHEARING

Nov. 14, 1979
79-SBE-157

NAVARRETTE, RAUL AND CAROLINE
BURDEN OF PROOF – FEDERAL ACTION
DEDUCTIONS – GENERAL

Sept. 25, 1979
79-SBE-158

PYLE, ROBERT F. AND CLARA B.
ASSESSMENT / ASSESS
NOTICE OF PROPOSED ASSESSMENT (NPA)

Sept. 25, 1979
79-SBE-159

PYLE, ROBERT F. AND CLARA B.
PETITION FOR REHEARING

Nov. 14, 1979
79-SBE-160

REFLING, OWEN A. AND BARBARA P.
CHARITABLE CONTRIBUTION – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTION

Sept. 25, 1979
79-SBE-161

SHUBERT, JOHN M.
INTEREST – ABATEMENT
PENALTY – LATE PAYMENT

Sept. 25, 1979
79-SBE-162

WILSON, DALE L.
HEAD OF HOUSEHOLD

Sept. 25, 1979
79-SBE-163

AUTOMATION POOLS, INC.
PENALTY – ESTIMATED TAX
PENALTY – LATE FILING

Nov. 14, 1979
79-SBE-164

BLEYKER, JACK DEN
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS

Nov. 14, 1979
79-SBE-165

FRAME, JAMES H. AND HELOISE A.
ACCRUAL – NONRESIDENCY
GROSS INCOME

Nov. 14, 1979
79-SBE-166

FRAME, JAMES H. AND HELOISE A.
PETITION FOR REHEARING

Dec. 11, 1979
79-SBE-167

GONZALEZ, HUMBERTO
HEAD OF HOUSEHOLD

Nov. 14, 1979
79-SBE-168

GROUPE, ALVIN AND IRENE
GRANTS / SCHOLARSHIPS
STATUTE OF LIMITATIONS – ASSESSMENTS

Nov. 14, 1979
79-SBE-169

HERRINGTON, RICHARD T.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
NON-FILER

Nov. 14, 1979
79-SBE-170

KLEITMAN, DAVID AND JUDITH G.
FAIR MARKET VALUE
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION

Nov. 14, 1979
79-SBE-171

MATLOCK, BARBARA JEAN
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Nov. 14, 1979
79-SBE-172

RYAN, MARTIN S.
INTEREST – ABATEMENT
PREFERENCE TAX / INCOME

Nov. 14, 1979
79-SBE-173

SUNGA, LEOPOLDO M. AND L. C.
BURDEN OF PROOF

Nov. 14, 1979
79-SBE-174

WALDROFF, KENNETH R.
ASSESSMENT / ASSESS
FEDERAL ACTION
NOTICE OF PROPOSED ASSESSMENT (NPA)

Nov. 14, 1979
79-SBE-175

JHIRMACK ENTERPRISES, INC.
PENALTY – ESTIMATED TAX

Dec. 11, 1979
79-SBE-176

HOUGH, CHARLES J.
HEAD OF HOUSEHOLD

Dec. 11, 1979
79-SBE-177

HUNTER, EXCEL AND VERONICA L.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

Dec. 11, 1979
79-SBE-178

NESBIT, VIDA E. HAYWARD
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

Dec. 11, 1979
79-SBE-179

ORBACH, MORRIS A. AND MARY
GAIN – ORDINARY V. CAPITAL
PENSION / RETIREMENT INCOME

Dec. 11, 1979
79-SBE-180

SNOW, ALFRED B., JR.
DEDUCTION – MOVING EXPENSES

Dec. 11, 1979
79-SBE-181

VALENTINE, LUCILLE
HEAD OF HOUSEHOLD

Dec. 11, 1979
79-SBE-182

NEW YORK FOOTBALL GIANTS, INC.
BUSINESS / NONBUSINESS INCOME
PAYROLL FACTOR
PETITION FOR REHEARING
SALES FACTOR

June 28, 1979

Updated 5/30/02