Franchise and Income Tax Formal Legal Opinions Adopted in 1981

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Appeal No. Appeal Name Date
81-SBE-001 RAMFJELD AND CO., INC.
CALIFORNIA SOURCE INCOME
DOING BUSINESS
Jan. 6, 1981
81-SBE-002 CARR, ROY G. AND CYNTHIA A.
DEDUCTION – BAD DEBT
Jan. 6, 1981
81-SBE-003 NICHOLAS, GEORGE J. AND COLLEEN M.
BAD DEBT
BUSINESS LOSS
Jan. 6, 1981
81-SBE-004 ROSSI, ANTHONY C. AND CECILIA I.
DEDUCTION – BAD DEBT
INSTALLMENT SALES
STATUTE OF LIMITATIONS – ASSESSMENTS
Jan. 6, 1981
81-SBE-005 SORENSON, ROBERT E. AND ARGENTINA
BURDEN OF PROOF – DEDUCTIONS
BURDEN OF PROOF – FEDERAL ACTION
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT
Jan. 6, 1981
81-SBE-006 STARNES, RICHARD L.
BURDEN OF PROOF
SELF INCRIMINATION
Jan. 6, 1981
81-SBE-007 VOGEL, WILLIAM C.
BURDEN OF PROOF
DEDUCTION – LEGAL FEES
Jan. 6, 1981
81-SBE-008 WEBB, EDWIN Y. III
BURDEN OF PROOF
SELF INCRIMINATION
Jan. 6, 1981
81-SBE-009 WEBB, EDWIN Y. III
Appeal of Edwin Y. Webb, 81-SBE-008, Jan. 6, 1981
Dec.10, 1981
81-SBE-010 ROWLES, CLARE E.
PETITION FOR REHEARING
Jan. 6, 1981
81-SBE-011 CREDIT BUREAU CENTRAL, INC.
UNITARY BUSINESS – COMBINATION
Feb. 2, 1981
81-SBE-012 CADWALADER, GEORGE L. AND LOUISE G.
PREFERENCE TAX / INCOME
Feb. 2, 1981
81-SBE-013 PATEL, RAMAN H.
HEAD OF HOUSEHOLD
Feb. 2, 1981
81-SBE-014 WICKMAN, HUBBARD D. AND CLEO M.
FEDERAL ACTION
FRAUD
Feb. 2, 1981
81-SBE-015 YOUNG, KENNETH L. AND LUCILLE G.
ASSIGNMENT OF INCOME
FAMILY TRUST
Feb. 2, 1981
81-SBE-016 YOUNG, KENNETH L. AND LUCILLE G.
Appeal of Kenneth and Lucille Young, 81-SBE-015, Feb. 2, 1981
June 23, 1981
81-SBE-017 APPEL, MARTIN S. AND AUDREY B., ET AL.
LIKE-KIND EXCHANGE
Mar. 2, 1981
81-SBE-018 CARDINALLI, SAL J.
DUE PROCESS
PENALTY – NEGLIGENCE
PENALTY – NOTICE AND DEMAND
Mar. 2, 1981
81-SBE-019 FEINSTEIN, DONALD A. AND BEVERLY
GRANTS / SCHOLARSHIPS
Mar. 2, 1981
81-SBE-020 SCOTT, ROBERT M. AND MILDRED
DOMICILE – INDIVIDUAL
INTEREST – IMPOSITION
Mar. 2, 1981
81-SBE-021 STOCKTON, RICHARD C. AND NELL
LOSSES – GENERAL
PARTNERSHIPS
Mar. 2, 1981
81-SBE-022 SEALITE, INC.
PAYROLL FACTOR
SALES FACTOR
Mar. 30, 1981
81-SBE-023 ARNOLD, THOMAS J.
BURDEN OF PROOF
Mar. 30, 1981
81-SBE-024 BERTIN, PETER
BURDEN OF PROOF
Mar. 30, 1981
81-SBE-025 BERTIN, PETER
Appeal of Peter Bertin, 81-SBE-024, Mar. 30, 1981
May 19, 1981
81-SBE-026 BUSH, I. E.
BURDEN OF PROOF
FRIVOLOUS ARGUMENTS
Mar. 30, 1981
81-SBE-027 COOPERMAN, ABE AND CONSTANCE C.
BUSINESS LOSS
DEDUCTION – CASUALTY / THEFT LOSS
Mar. 30, 1981
81-SBE-028 MASON, MICHAEL
BURDEN OF PROOF
FRIVOLOUS ARGUMENTS
Mar. 30, 1981
81-SBE-029 MASON, MICHAEL
Appeal of Michael Mason, 81-SBE-028, Mar. 30 1981
May 19, 1981
81-SBE-030 MITCHELL, STANLEY AND LOU
BURDEN OF PROOF
FRIVOLOUS ARGUMENTS
Mar. 30, 1981
81-SBE-031 POINTER, JUDY L.
HEAD OF HOUSEHOLD
Mar. 30, 1981
81-SBE-032 ROCKWELL, HAROLD A. AND DORIS C.
PREFERENCE TAX / INCOME
Mar. 30, 1981
81-SBE-033 RODENBAUGH, ROBERT B.
BURDEN OF PROOF
FRIVOLOUS ARGUMENTS
Mar. 30, 1981
81-SBE-034 RODENBAUGH, ROBERT B.
Appeal of Robert B. Rodenbaugh, 81-SBE-033, Mar. 30, 1981
May 19, 1981
81-SBE-035 SEVANIAN, ALEX AND DIANA
REFUNDS – GENERAL
Mar. 30, 1981
81-SBE-036 VALENTINE, MITCHELL B.
BURDEN OF PROOF
INTEREST ABATEMENT
Mar. 30, 1981
81-SBE-037 VILLALOBOS, ANTONIO AND LUCY
FEDERAL ACTION
Mar. 30, 1981
81-SBE-038 WEBB, GARY E.
BURDEN OF PROOF
Mar. 30, 1981
81-SBE-039 YATES, VERA RALSTON
ESTATES
STATUTE OF LIMITATIONS – FEDERAL CHANGE
Mar. 30, 1981
81-SBE-040 BANK OF CALIFORNIA NATIONAL ASSN.
BAD DEBT RESERVE
May 19, 1981
81-SBE-041 KRAFT LIQUIDATING CO., ET AL.
EQUITABLE ESTOPPEL
May 19, 1981
81-SBE-042 MARY KAY COSMETICS, INC.
PENALTY – LATE FILING
May 19, 1981
81-SBE-043 BAINBRIDGE, MARVIN AND ALICE
CREDIT - OTHER STATE TAXES
May 19, 1981
81-SBE-044 CARRILLO, RUBEN AND LYDIA
DEDUCTION – CASUALTY / THEFT LOSS
May 19, 1981
81-SBE-045 COIL, EDMONSTON F. AND ARLENE I.
DEDUCTION – MOVING EXPENSES
May 19, 1981
81-SBE-046 DAVIS, DENNIS G. AND PATRICIA A.
BURDEN OF PROOF – DEDUCTIONS
May 19, 1981
81-SBE-047 ELMBALD, WILLIAM E. AND DEBORAH A.
BURDEN OF PROOF – DEDUCTIONS
CREDIT – SOLAR
May 19, 1981
81-SBE-048 FESSLER, DANIEL W.
CREDIT – OTHER STATE TAXES
May 19, 1981
81-SBE-049 HILL, RICHARD W. AND HAZEL R.
DEDUCTION – BUSINESS EXPENSE
May 19, 1981
81-SBE-050 HORN, WILLIAM R. AND MAY R.
LOAN V. DIVIDEND
May 19, 1981
81-SBE-051 JOHNSON, SHEILA R.
HEAD OF HOUSEHOLD
May 19, 1981
81-SBE-052 LISLE, HELEN
BURDEN OF PROOF
CONSTITUTIONALITY OF STATUTE
SELF INCRIMINATION
May 19, 1981
81-SBE-053 LISLE, HELEN
Appeal of Helen Lisle, 81-SBE-052, May 19, 1981
June 23, 1981
81-SBE-054 MCCRARY, JOHN M. AND LINDA S.
FEDERAL ACTION
STATUTE OF LIMITATIONS – FEDERAL CHANGE
May 19, 1981
81-SBE-055 MEANS, ROBERT S.
FRIVOLOUS ARGUMENTS
May 19, 1981
81-SBE-056 PEARSON, FRANCIS J.
FRIVOLOUS ARGUMENTS
GROSS INCOME
May 19, 1981
81-SBE-057 STEINSMITH, WILLIAM
FRIVOLOUS ARGUMENTS
May 19, 1981
81-SBE-058 TOMKA, KAREN
ILLEGAL ACTIVITIES
May 19, 1981
81-SBE-059 WHITE, JAMES E.
GROSS INCOME
May 19, 1981
81-SBE-060 DAVE GARDNER CROSS ASSOCIATES
DEDUCTION – BAD DEBT
June 23, 1981
81-SBE-061 BAILEY, PAUL S.
HEAD OF HOUSEHOLD
June 23, 1981
81-SBE-062 BROWN, LAWRENCE D., JR.
HEAD OF HOUSEHOLD
June 23, 1981
81-SBE-063 CORREIA, MAURICE F. AND MARY D.
PREPAID EXPENSES
June 23, 1981
81-SBE-064 COWAN, JULES
STATUTE OF LIMITATIONS – REFUNDS
June 23, 1981
81-SBE-065 EMMERT, CHARLES
BURDEN OF PROOF
June 23, 1981
81-SBE-066 FREEMAN, VERNE D. AND JOANNE O.
PREPAID EXPENSES
June 23, 1981
81-SBE-067 GAMBLE, ESTATE OF GEORGE E. P.
INHERITANCE
June 23, 1981
81-SBE-068 HELM, MAX H. AND NEVA F.
BURDEN OF PROOF
June 23, 1981
81-SBE-069 JENKINS, WENDELL, SR.
STATUTE OF LIMITATIONS – REFUNDS
June 23, 1981
81-SBE-070 JENKINS, WENDELL, SR.
Appeal of Wendell Jenkings, Sr., 81-SBE-069, June 23, 1981
Aug. 19, 1981
81-SBE-071 LOCKWOOD, JAMES E.
BURDEN OF PROOF
June 23, 1981
81-SBE-072 MARTIN, EDWARD L.
NOTICE OF ACTION (NOA)
June 23, 1981
81-SBE-073 RAMOS, RAMON S. AND REBECCA
CREDIT - OTHER STATE TAXES
June 23, 1981
81-SBE-074 ROONEY, JAMES H.
HEAD OF HOUSEHOLD
June 23, 1981
81-SBE-075 SOLIS, BERNIE, JR. AND LUCY
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
June 23, 1981
81-SBE-076 WALLACE, THOMAS S. AND SARAH L.
CREDIT – SOLAR
June 23, 1981
81-SBE-077 MOSER, MUNSON E. AND DOROTHY
PETITION FOR REHEARING
June 23, 1981
81-SBE-078 ATLAS ACCEPTANCE CORP.
BANKS AND FINANCIAL CORPORATIONS
July 29, 1981
81-SBE-079 BOLSANA, INC.
BURDEN OF PROOF
July 29, 1981
81-SBE-080 GARFINCKEL, BROOKS BROTHERS, MILLER AND RHOADS, INC.
UNITARY BUSINESS – APPORTIONMENT
July 29, 1981
81-SBE-081 H. V. MANAGEMENT CORP.
TAX BENEFIT RULE
July 29, 1981
81-SBE-082 KAYE APARTMENT CORP.
INSTALLMENT SALES
July 29, 1981
81-SBE-083 BOSNICH, MIKE
RESIDENCY
July 29, 1981
81-SBE-084 DAHL, GARY R. AND G. MARGUERITE
DEDUCTION – ABANDONMENT LOSS
July 29, 1981
81-SBE-085 EREDIA, ANTHONY H.
DEDUCTION – CASUALTY / THEFT LOSS
July 29, 1981
81-SBE-086 FRANKHAUSER, H.
BURDEN OF PROOF
May 19, 1981
81-SBE-087 FRANKHAUSER, H.
Appeal of H. Frankhauser, 81-SBE-086, May 19, 1981
July 29, 1981
81-SBE-088 GRACE, ROBERT G. W. AND DALE ANN
SUBSTANDARD HOUSING
July 29, 1981
81-SBE-089 HANLEY, ROBERT AND NANCY D.
RESIDENCY
July 29, 1981
81-SBE-090 HAYBRON, DAL
JEOPARDY ASSESSMENTS
July 29, 1981
81-SBE-091 HOILES, SANDRA
ASSIGNMENT OF INCOME
GROSS INCOME
July 29, 1981
81-SBE-092 JOHNSON, ALLYN W., ET AL.
DEDUCTION – HOBBY LOSS
EDUCATION EXPENSE
July 29, 1981
81-SBE-093 JOHNSON, CHESTER A. AND MARY E.
APPORTIONMENT – INDIVIDUAL
July 29, 1981
81-SBE-094 MILO, HANS F. AND M.
ASSIGNMENT OF INCOME
FAMILY TRUST
July 29, 1981
81-SBE-095 NARAYANASWAMI, RAMAKRISHNA AND SARASWATHI
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
July 29, 1981
81-SBE-096 PAOLI, JORGE R. EVA E.
RESIDENCY
July 29, 1981
81-SBE-097 PETERSON, TERRY E. AND PENNY A.
CAPITALIZED EXPENSES
July 29, 1981
81-SBE-098 RAYGOZA, EDUARDO L. AND LETICIA
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
July 29, 1981
81-SBE-099 TINDELL, JAMES A. AND PHYLLIS A.
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
July 29, 1981
81-SBE-100 BRIGHTON SAND AND GRAVEL CO.
BAD DEBT RESERVE
Aug. 19, 1981
81-SBE- 101 JENKEL-DAVIDSON OPTICAL CO.
DEDUCTION – BUSINESS EXPENSE
NOTICE OF PROPOSED ASSESSMENT (NPA)
STATUTE OF LIMITATIONS – ASSESSMENTS
May 19, 1981
81-SBE- 102 JENKEL-DAVIDSON OPTICAL CO.
Appeal of Jenkel-Davidson Optical Co., 81-SBE-101, May 19, 1981
Sept. 19, 1981
81-SBE- 103 CLARK, IRIS E.
ASSIGNMENT OF INCOME
GROSS INCOME
Sept. 19, 1981
81-SBE- 104 HEETHER, DANIEL AND P.
CREDIT – SOLAR
Sept. 19, 1981
81-SBE- 105 JONES, RICHARD G. AND A. MARGARET
CREDIT – SOLAR
Sept. 19, 1981
81-SBE- 106 OFFORD, JACK V. AND ALLENE J.
ASSIGNMENT OF INCOME
FRIVOLOUS ARGUMENTS
NON-FILER
June 23, 1981
81-SBE- 107 OFFORD, JACK V. AND ALLENE J.
Appeal of Jack V. and Allene J. Offord, 81-SBE-106, June 23, 1981
July 22, 1981
81-SBE- 108 POMEROY, FRANCIS R. AND GISELE
CREDIT – SOLAR
Sept. 19, 1981
81-SBE- 109 SUTHERLIN, JAMES R.
Appeal of Jack V. and Allene J. Offord, 81-SBE-106, June 23, 1981
June 23, 1981
81-SBE- 110 SUTHERLIN, JAMES R.
Appeal of Jack V. and Allene J. Offord, 81-SBE-106, June 23, 1981
Aug. 19, 1981
81-SBE- 111 WHITE, WILLIAM C. AND KATHLEEN J.
ASSIGNMENT OF INCOME
FRIVOLOUS ARGUMENTS
NON-FILER
June 23, 1981
81-SBE- 112 WHITE, WILLIAM C. AND KATHLEEN J.
Appeal of William and Kathleen White, 81-SBE-111, June 23, 1981
Aug. 19, 1981
81-SBE- 113 WRIGHT, FLOYD T.
Appeal of Jack V. and Allene J. Offord, 81-SBE-106, June 23, 1981
June 23, 1981
81-SBE- 114 WRIGHT, FLOYD T.
Appeal of Jack V. and Allene J. Offord, 81-SBE-106, June 23, 1981
Aug. 19, 1981
81-SBE- 115 BECK/ARNLEY CORP. OF CALIFORNIA
UNITARY BUSINESS – COMBINATION
Sept. 29, 1981
81-SBE- 116 MILLAR FARMS CORP.
DEPRECIATION
Sept. 29, 1981
81-SBE-117 ANDERSON, JOHN W.
ADEQUACY OF NOTICE
Sept. 29, 1981
81-SBE- 118 BARBARIA, DOMINIC AND MARY
DEDUCTION – CASUALTY / THEFT LOSS
Sept. 29, 1981
81-SBE-119 BERNARD, ALBERT J. AND JANICE
S CORPORATIONS
WORTHLESS STOCK LOSS
Sept. 29, 1981
81-SBE-120 CERWINSKI, STANLEY E.
FRIVOLOUS ARGUMENTS
VALID TAX RETURN
ZERO RETURN
Sept. 29, 1981
81-SBE-121 COOKSTON, DON A. AND DIANE H.
BURDEN OF PROOF
BURDEN OF PROOF – DEDUCTIONS
DEDUCTION – CASUALTY / THEFT LOSS
Sept. 29, 1981
81-SBE-122 GRANDPRE, RONALD D.
FRIVOLOUS ARGUMENTS
SELF INCRIMINATION
Sept. 29, 1981
81-SBE-123 JOHNSON, MILDRED C.
FRIVOLOUS ARGUMENTS
NON-FILER
Sept. 29, 1981
81-SBE-124 KOERNER, HARRY
FRIVOLOUS ARGUMENTS
NON-FILER
Sept. 29, 1981
81-SBE-125 LOPEZ, FRANK LUNA
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Sept. 29, 1981
81-SBE-126 MIELCAREK, FRANK L.
FRIVOLOUS ARGUMENTS
NON-FILER
Sept. 29, 1981
81-SBE-127 MILLER, EARL
BURDEN OF PROOF – DEDUCTIONS
SELF INCRIMINATION
Sept. 29, 1981
81-SBE-128 NORMANDY, EDWIN W.
NON-FILER
Sept. 29, 1981
81-SBE-129 PAUL, GEORGE D. AND MARIANNE E.
DEDUCTION – MOVING EXPENSES
Sept. 29, 1981
81-SBE-130 SCHAEFFER, ROBIN L. AND HELENE Y.
CREDIT – SOLAR
Sept. 29, 1981
81-SBE-131 SHOPE, WILLIAM
NON-FILER
Sept. 29, 1981
81-SBE-132 STORC, STAN
NON-FILER
Sept. 29, 1981
81-SBE-133 TYLER, RICHARD L.
NON-FILER
Sept. 29, 1981
81-SBE-134 WATT, EDWARD J.
SELF INCRIMINATION
Sept. 29, 1981
81-SBE- 135 CHUCK, DONALD S. AND MAXINE
FARM LOSS
PREFERENCE TAX / INCOME
Oct. 27, 1981
81-SBE- 136 EISEN, HARRY AND HILDA
FARM LOSS
PREFERENCE TAX / INCOME
Oct. 27, 1981
81-SBE- 137 FERGUSON, JOHN S. AND HELEN
BURDEN OF PROOF – DEDUCTIONS
Oct. 27, 1981
81-SBE-138 GILLESPIE, EDWARD B. AND BETTY G.
EDUCATION EXPENSE
Oct. 27, 1981
81-SBE-139 MCLAUGHLIN, DORSEY H. AND BARBARA D.
PREFERENCE TAX / INCOME
Oct. 27, 1981
81-SBE-140 MEGLASSON, ROBERT C. AND VERNELL
INSTALLMENT SALES
Oct. 27, 1981
81-SBE-141 MORLAND, HENRY G. AND DOROTHY L.
EXPENSES – PERSONAL V. BUSINESS
Oct. 27, 1981
81-SBE-142 HARWOOD, MILTON K. AND IRENE T.
PETITION FOR REHEARING
Feb. 2, 1981
81-SBE-143 NEWMAN, ALAN M.
FRIVOLOUS ARGUMENTS
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Oct. 27, 1981
81-SBE- 144 ROSE, JAMES H.
FRIVOLOUS ARGUMENTS
ZERO RETURNS
Oct. 27, 1981
81-SBE-145 SMITH, ROBERT G. AND JEAN C.
STATUTE OF LIMITATIONS – FEDERAL CHANGE
Oct. 27, 1981
81-SBE-146 TAUFER, STANFORD
NON-FILER
Oct. 27, 1981
81-SBE- 147 WENSLEY, DAVID C. AND LIVIA P.
RESIDENCY
Oct. 27, 1981
81-SBE-148 BARMACH, EDWIN V.
ILLEGAL ACTIVITIES
JEOPARDY ASSESSMENTS
July 29, 1981
81-SBE- 149 BARMACH, EDWIN V.
DUE PROCESS
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PETITION FOR REHEARING
Nov. 16, 1981
81-SBE-150 BRATT, GEORGE H. AND ALYCE P.
CREDIT – SOLAR
Sept. 29, 1981
81-SBE-151 BRATT, GEORGE H. AND ALYCE P.
Appeal of George and Alyce Bratt, 81-SBE-150, Sept. 29, 1981
Nov. 16, 1981
81-SBE-152 EHRETZ, JOHN K.
DEPRECIATION
Nov. 16, 1981
81-SBE-153 HELLMAN, CYRENA P.
FRIVOLOUS ARGUMENTS
NON-FILER
Nov. 16, 1981
81-SBE-154 HESBON, ARTHUR H.
CAPITAL GAIN / LOSS
STATUTE OF LIMITATIONS – ASSESSMENTS
Nov. 16, 1981
81-SBE-155 ORLANDO, DONALD C.
CREDIT – SOLAR
Nov. 16, 1981
81-SBE-156 RAMSEY, WILLIAM
ZERO RETURNS
Nov. 16, 1981
81-SBE-157 REYES, VINCENT O. AND JOVITA L.
FARM LOSS
Nov. 16, 1981
81-SBE-158 THOMAS, BERTRAM D. AND GLORIAN B.
ACCRUAL – NONRESIDENCY
PENSION / RETIREMENT INCOME
Nov. 16, 1981
81-SBE-159 WHITE, WILLIAM C. AND KATHLEEN J.
Nov. 16, 1981
81-SBE-160 WILLIAMS, OLIVER
BURDEN OF PROOF
NON-FILER
Nov. 16, 1981
81-SBE-161 WILLIAMS, OLIVER
Appeal of Oliver Williams, 81-SBE-160, Nov. 16, 1981
Dec.10, 1981
81-SBE-162 BRODIE, PHILLIP J.
NON-FILER
SELF INCRIMINATION
Oct. 27, 1981
81-SBE-163 BRODIE, PHILLIP J.
Appeal of Phillip J. Brodie 81-SBE-162, Oct. 27, 1981
Dec. 10, 1981
81-SBE-164 FLOCK, DOYLE H.
BURDEN OF PROOF
NON-FILER
Mar. 2, 1981
81-SBE-165 FLOCK, DOYLE H.
Appeal of Doyle H. Flock, 81-SBE-164, Mar. 2, 1981
Dec. 10, 1981
81-SBE-166 GLAZEBROOK, Y. W. AND LOIS M.
INDIVIDUAL RETIREMENT ACCOUNTS – ROLLOVERS
GROSS INCOME
Dec. 10, 1981
81-SBE-167 GOODMAN, EDWARD AND MARION
SUBSTANDARD HOUSING
Dec. 10, 1981
81-SBE-168 HANSEN, JENNIFER
HEAD OF HOUSEHOLD
Dec. 10, 1981
81-SBE-169 MARANS, GERALD G.
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
Dec. 10, 1981
81-SBE-170 NAGANO, GEORGE K. AND ANN H.
GROSS INCOME
LOAN V. DIVIDEND
Dec. 10, 1981
81-SBE-171 PARDINI, JOSEPH L. AND ELAINE, ET AL.
EXPENSES – PERSONAL V. BUSINESS
Dec. 10, 1981
81-SBE-172 STEWART, REYNOLD A. AND ELSIE B.
BURDEN OF PROOF
Dec. 10, 1981
81-SBE-173 VALRIE, CALVIN VASE
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Dec. 10, 1981
81-SBE-174 DONALD, CONRAD AND MARION
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
NON-FILER
Nov. 16, 1981
81-SBE-175 HENDRICKS, R.
Nov. 16, 1981
81-SBE-176 RATZLAFF, ORICK May 19, 1981
81-SBE-177 ARMSTRONG, GARY O.
FRAUD
Dec. 10, 1981
81-SBE-178 KUHL, P. R.
FRIVOLOUS ARGUMENTS
SELF INCRIMINATION
ZERO RETURNS
Dec. 10, 1981
81-SBE-179 HAHN, LOWELL A.
FRIVOLOUS ARGUMENTS
ZERO RETURNS
Nov. 16, 1981
81-SBE-180 PURCELL, W. E. AND BILLIE JEAN
NON-FILER
Dec. 10, 1981