Franchise and Income Tax Formal Legal Opinions Adopted in 1982

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Appeal No. Appeal Name Date
82-SBE-001 ADDINGTON, ROBERT J.
RESIDENCY
Jan. 5, 1982
82-SBE-002 BENEDICT, HAROLD L. AND WANDA G.
RESIDENCY
STATUTE OF LIMITATIONS – ASSESSMENTS
Jan. 5, 1982
82-SBE-003 CARLSON, GRANT W.
NON-FILER
Jan. 5, 1982
82-SBE-004 CUSACK, WILLIAM J. AND ELIZABETH G.
TRUSTS – GENERAL
Jan. 5, 1982
82-SBE-005 DONALD, CONRAD AND MARION
NON-FILER
SELF-INCRIMINATION
ZERO RETURN
Jan. 5, 1982
82-SBE-006 DUNCAN, JAMES E.
RESIDENCY
Jan. 5, 1982
82-SBE-007 HENDRICKS, R.
NON-FILER
Jan. 5, 1982
82-SBE-008 HICE, WALLACE R. AND VALERIE K.
NON-FILER
Jan. 5, 1982
82-SBE-009 HORTON, ARTHUR G., JR.
NON-FILER
Jan. 5, 1982
82-SBE-010 LATTIMER, RALPH E.
NON-FILER
Jan. 5, 1982
82-SBE-011 LOPERT, ROBERT C. AND BETTY L.
CREDITS – GENERAL
Jan. 5, 1982
82-SBE-012 MENDELLE, MICHAEL
NON-FILER
Jan. 5, 1982
82-SBE-013 RATZLAFF, ORICK
NON-FILER
Jan. 5, 1982
82-SBE-014 ROSSITER, FRANK JOSEPH
JURISDICTION
REFUND CLAIMS
Jan. 5, 1982
82-SBE-015 SABO, BERTRAM M. AND PATTI K.
NON-FILER
Jan. 5, 1982
82-SBE-016 STUDE, E. R.
NON-FILER
Jan. 5, 1982
82-SBE-017 WIKOFF, AUSTIN AND LOVELLA A.
NON-FILER
Jan. 5, 1982
82-SBE-018 WILLIAMS, GEORGE H. AND SKY G.
CANCELLATION OF DEBT
CONSTRUCTIVE DIVIDEND
S CORPORATIONS
Jan. 5, 1982
82-SBE-019 PAULEY PETROLEUM, INC.
PROPERTY FACTOR
UNITARY BUSINESS – APPORTIONMENT
Feb. 1, 1982
82-SBE-020 WILLIAMS AND GLASS ACCOUNTANCY CORP.
CORPORATE LIQUIDATIONS
Feb. 1, 1982
82-SBE-021 ALBRECHT, DAVID M.
FRIVOLOUS ARGUMENTS
NON-FILER
Feb. 1, 1982
82-SBE-022 ARMSTRONG, GARY O.
FRAUD
PENALTY – FRAUD
Dec.10, 1981
82-SBE-023 CALCIANO, ANTHONY J.
DEPRECIATION/AMORTIZATION
Feb. 1, 1982
82-SBE-024 FREELAND, HERBERT C. AND ISABELLE E.
FEDERAL ACTION
Feb. 1, 1982
82-SBE-025 GAYLORD, SAMUEL R. AND LORRAINE L.
BURDEN OF PROOF
Feb. 1, 1982
82-SBE-026 KUHL, P. R.
BURDEN OF PROOF
NON-FILER
Dec.10, 1981
82-SBE-027 LEAR, HARRY, JR.
NON-FILER
Feb. 1, 1982
82-SBE-028 NEUDAUER, ALBERT E. AND DONA B.
INCOME FROM INTANGIBLES
NON-CALIFORNIA SOURCE INCOME
Feb. 1, 1982
82-SBE-029 NUTTALL, RALPH E.
EXEMPT INCOME
Feb. 1, 1982
82-SBE-030 ORTLOFF, JAMES A. AND SHEILA L.
FARM LOSS
PREFERENCE TAX/INCOME
Feb. 1, 1982
82-SBE-031 RATZLAFF, BRANDON L.
NON-FILER
Feb. 1, 1982
82-SBE-032 SKOWER, ROBERT A.
BURDEN OF PROOF
NON-FILER
Feb. 1, 1982
82-SBE-033 SUBRAMANIAN, SUNDARAM AND HEMAVATHY
DEDUCTION – MOVING EXPENSES
Feb. 1, 1982
82-SBE-034 SUGGS, FRED H. AND WILMA
FRIVOLOUS ARGUMENTS
NON-FILER
Feb. 1, 1982
82-SBE-035 KNOLLWOOD WEST CONVALESCENT HOSPITALS, INC.
BAD DEBT
DEDUCTION – BAD DEBT
Mar. 3, 1982
82-SBE-036 VON HOUSEN MOTORS
BURDEN OF PROOF – FEDERAL ACTION
DEPRECIATION/AMORTIZATION
Mar. 3, 1982
82-SBE-037 BALLE, OTTAR G.
Appeal of Ottar G. Balle, 80-SBE-012, Feb. 6, 1980
Mar. 3, 1982
82-SBE-038 DANIS, GEORGE H. AND EVELYN B.
PENALTY – ESTIMATED TAX
Mar. 3, 1982
82-SBE-039 FOLEY, EDMUND F. AND DELIA O.
CREDITS – GENERAL
Mar. 3, 1982
82-SBE-040 GOODWIN, ROBERT R. AND MARJORIE M.
ASSIGNMENT OF INCOME
FAMILY TRUST
TRUSTS – ABUSIVE
Mar. 3, 1982
82-SBE-041 HARPER, LEONARD R. AND ELIZABETH M.
CREDIT – SOLAR
Mar. 3, 1982
82-SBE-042 HAYDEN, GLEN S.
TRUSTS – GENERAL
Mar. 3, 1982
82-SBE-043 KENNEDY, STEPHANIE M.
STATUTE OF LIMITATIONS – REFUNDS
STATUTORY CONSTRUCTION
Mar. 3, 1982
82-SBE-044 LISLE, HELEN
Appeal of Helen Lisle, 81-SBE-052, May 19, 1981
Mar. 3, 1982
82-SBE-045 MCCAW, ARTHUR G. AND ROGELIA V.
BURDEN OF PROOF – FEDERAL ACTION
Mar. 3, 1982
82-SBE-046 RILEY, EDWARD J. AND SARAH
DEFERRED COMPENSATION
INSTALLMENT SALES
Mar. 3, 1982
82-SBE-047 RUDNICK, MARCUS AND MARCIA
FARM LOSS
PREFERENCE TAX/INCOME
Mar. 3, 1982
82-SBE-048 RUDY, STEVEN M. AND ROBIN G.
CREDIT – SOLAR
Mar. 3, 1982
82-SBE-049 SAXTON, TERRENCE L.
Appeal of Jack and Allene Offord, 81-SBE-106, June 23, 1981
Mar. 3, 1982
82-SBE-050 TINSON, L.
NON-FILER
Mar. 3, 1982
82-SBE-051 VACCARO, NORMA (ALVAREZ)
HEAD OF HOUSEHOLD
Mar. 3, 1982
82-SBE-052 HOLLYWOOD FILM ENTERPRISES, INC.
UNITARY BUSINESS – COMBINATION
Mar. 31, 1982
82-SBE-053 INCOM INTERNATIONAL, INC.
PENALTY – LATE PAYMENT
Mar. 31, 1982
82-SBE-054 INTERNATIONAL BAY CLUBS, INC.
PENALTY – ESTIMATED TAX
Mar. 31, 1982
82-SBE-055 ALLEN, JAMES, ET AL.
NON-FILER
SELF-INCRIMINATION
Mar. 31, 1982
82-SBE-056 AUERBACH, BENJAMIN J. AND HARRIET
CREDIT – SOLAR
Mar. 31, 1982
82-SBE-057 BLUTHENTHAL, JAMES A.
NON-FILER
Mar. 31, 1982
82-SBE-058 BURKE, HOWARD AND EILEEN
CREDITS – GENERAL
Mar. 31, 1982
82-SBE-059 DANRICH, DAN A.
FRIVOLOUS ARGUMENTS
NON-FILER
Mar. 31, 1982
82-SBE-060 DAVENPORT, ELIZABETH D. (MAYBERRY)
ALIMONY
CAPITAL GAIN/LOSS
COMMUNITY PROPERTY
PARTNERSHIPS
Mar. 31, 1982
82-SBE-061 DAY, GLENN V.
PENALTY – NOTICE AND DEMAND
Mar. 31, 1982
82-SBE-062 GORDOS, AMBROSE L. AND ALICE M.
BURDEN OF PROOF – DEDUCTIONS
Mar. 31, 1982
82-SBE-063 GOSS, JAMES E. AND LAVAUGHN B.
CREDITS – GENERAL
Mar. 31, 1982
82-SBE-064 GUM, ROYCE E.
BURDEN OF PROOF – FEDERAL ACTION
DEDUCTION – BUSINESS EXPENSE
Mar. 31, 1982
82-SBE-065 HAHN, LOWELL A.
NON-FILER
ZERO RETURNS
Mar. 31, 1982
82-SBE-066 HECKMAN, DWAYNE W. AND DOROTHY L.
STATE DISABILITY INSURANCE
Mar. 31, 1982
82-SBE-067 JOHNSON, COLBY W. AND VIRGINIA L.
CREDIT – SOLAR
Mar. 31, 1982
82-SBE-068 MARSHAK, PHILIP
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Mar. 31, 1982
82-SBE-069 MCCRACKEN, ROBERT J. AND BARBARA R.
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
Mar. 31, 1982
82-SBE-070 MORGAN, HARRY AND CAROL
ASSIGNMENT OF INCOME
TRUSTS – ABUSIVE
Feb. 1, 1982
82-SBE-071 MORGAN, HARRY AND CAROL
Appeal of Harry and Carol Morgan, 82-SBE-070a>, Feb. 1, 1982
Mar. 31, 1982
82-SBE-072 OLIVERIA, GLORIA J.
CREDIT – RENTERS
Mar. 31, 1982
82-SBE-073 PERRY, ROBERT E.
CREDIT – OTHER STATE TAXES
Mar. 31, 1982
82-SBE-074 SCHER, LESLIE E. AND CAROL M.
CREDIT – SOLAR
Mar. 31, 1982
82-SBE-075 SMIGIELSKI, CHESTER J.
NON-FILER
Feb. 1, 1982
82-SBE-076 SMIGIELSKI, CHESTER J.
Appeal of Chester J. Smigielski, 82-SBE-075, Feb. 1, 1982
Mar. 31, 1982
82-SBE-077 ZISER, RICHARD R.
NON-FILER
Mar. 3, 1982
82-SBE-078 BARKER, DAVID K.
NON-FILER
Mar. 3, 1982
82-SBE-079 BARKER, DAVID K.
Appeal of David K. Barker, 82-SBE-078, Mar. 3, 1982
May 18, 1982
82-SBE-080 CASTOR, BARBARA JOAN
BURDEN OF PROOF
Mar. 3, 1982
82-SBE-081 CASTOR, BARBARA JOAN
Appeal of Barbara Joan Castor, 82-SBE-080, Mar. 3, 1982
May 18, 1982
82-SBE-082 DAUBERGER, FRED R., ET AL.
BURDEN OF PROOF
CONSTITUTIONAL/UNCONSTITUTIONAL
DUE PROCESS
DUTY TO FILE RETURN
FRIVOLOUS ARGUMENTS
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JURISDICTION
NON-FILER
PENALTY – FRIVOLOUS APPEAL
SELF-INCRIMINATION
Mar. 31, 1982
82-SBE-083 DAUBERGER, FRED R., ET AL.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
Apr. 21, 1982
82-SBE-084 KAUFMAN, ALBERT I. AND RUTH
CREDIT – SOLAR
Feb. 1, 1982
82-SBE-085 KAUFMAN, ALBERT I. AND RUTH
Appeal of Albert and Ruth Kaufman, 82-SBE-084, Feb. 1, 1982
May 18, 1982
82-SBE-086 LEE, DE VAUGHN C.
FEDERAL ACTION
Mar. 31, 1982
82-SBE-087 LEE, DE VAUGHN C.
Appeal of De Vaughn Lee, 82-SBE-086, Mar. 31, 1982
May 18, 1982
82-SBE-088 MEIER, DANIEL F.
NON-FILER
Mar. 3, 1982
82-SBE-089 MEIER, DANIEL F.
Appeal of Daniel F. Meier, 82-SBE-088, Mar. 3, 1982
May 18, 1982
82-SBE-090 PHELPS, HAROLD
FRIVOLOUS ARGUMENTS
NON-FILER
Mar. 31, 1982
82-SBE-091 PHELPS, HAROLD
Appeal of Harold Phelps, 82-SBE-090, Mar. 31, 1982
May 18, 1982
82-SBE-092 PURCELL, W. E. AND BILLIE JEAN
FRIVOLOUS ARGUME NTS
Dec.10, 1982
82-SBE-093 AMERICAN TELEPHONE AND TELEGRAPH CO.
DISTORTION
PROPERTY FACTOR
UNITARY BUSINESS – APPORTIONEMENT
June 29, 1982
82-SBE-094 BAY ALARM CO.
UNITARY BUSINESS – APPORTIONMENT
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
June 29, 1982
82-SBE-095 EMPIRE GAS CORP.
PENALTY – ESTIMATED TAX
June 29, 1982
82-SBE-096 H-B INVESTMENT, INC.
BAD DEBT RESERVE
June 29, 1982
82-SBE-097 JOY WORLD CORP.
BUSINESS/NONBUSINESS INCOME
June 29, 1982
82-SBE-098 KIKKOMAN INTERNATIONAL, INC.
DISTORTION
PROPERTY FACTOR
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – MONSANTO DOCTRINE
June 29, 1982
82-SBE-099 MYLES CIRCUITS, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
June 29, 1982
82-SBE-100 PARABAM, INC.
BAD DEBT
DEDUCTION – BAD DEBT
June 29, 1982
82-SBE-101 ROBERT F. FISCHEL PROFESSIONAL CHIROPRATIC CORP.
CORPORATION MINIMUM TAX
MINIMUM TAX
June 29, 1982
82-SBE-102 SAGA CORP.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – OWNERSHIP
June 29, 1982
82-SBE-103 VISA, U.S.A., INC.
DEDUCTION – BUSINESS EXPENSE
June 29, 1982
82-SBE-104 ABNEY, ROBERT AND BONNIE
DEDUCTION – CHARITABLE CONTRIBUTION
FEDERAL ACTION
June 29, 1982
82-SBE-105 ABOLTIN, ROBERT R., JR., ET AL.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-106 ADAMSON, JAMES P., ET AL.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-107 ANDERSON, LARRY M.
HEAD OF HOUSEHOLD
June 29, 1982
82-SBE-108 ARVISO, EDWARD T. AND PAMELA A.
CALIFORNIA SOURCE INCOME
NON-CALIFORNIA SOURCE INCOME
RESIDENCY
June 29, 1982
82-SBE-109 BARRON, ALICE
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-110 BEDFORD, ARTHUR, JR. AND DAISY M.
BURDEN OF PROOF – DEDUCTIONS
June 29, 1982
82-SBE-111 BEYER, HARRY J., ET AL.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-112 BOSKO, JOHN B.
CONSTITUTIONAL/UNCONSTITUTIONAL
NON-FILER
SELF-INCRIMINATION
June 29, 1982
82-SBE-113 CHANDLER, THOMAS C. AND LURENE H.
BURDEN OF PROOF
June 29, 1982
82-SBE-114 DEAMICIS, NELSON AND DORIS
DOMICILE – INDIVIDUAL
RESIDENCY
TAX COMPUTATION
WITHHOLDING
June 29, 1982
82-SBE-115 EDDY, JAMES Q., JR.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-116 GRIMES, JOHN A. AND MARILYN
BURDEN OF PROOF
June 29, 1982
82-SBE-117 GULLICKSON, GEORGE O. AND ALICE E.
DEDUCTION – CASUALTY/THEFT LOSS
June 29, 1982
82-SBE-118 HAYTON, JAMES D.
HEAD OF HOUSEHOLD
June 29, 1982
82-SBE-119 HOLT, COIT B.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-120 HOWIE, JOHN B., JR.
CONSTITUTIONALITY OF STATUTE
June 29, 1982
82-SBE-121 HUTCHINSON, BARBARA P.
FRAUD
PENALTY – FRAUD
June 29, 1982
82-SBE-122 INGRUM, EUGENE I.
PREFERENCE TAX/INCOME
June 29, 1982
82-SBE-123 JONES, HENRY
CREDIT – RENTERS
June 29, 1982
82-SBE-124 JONES, JESSE A.
BUSINESS LOSS
June 29, 1982
82-SBE-125 KENNY, T. G.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-126 KOHLMAN, JOYCE D.
BAD DEBT
DEDUCTION – BAD DEBT
June 29, 1982
82-SBE-127 KOSDON, FRANKLIN J.
TREATY
June 29, 1982
82-SBE-128 MILES, JAMES P.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-129 MOJICA, GEORGE W.
HEAD OF HOUSEHOLD
June 29, 1982
82-SBE-130 MURPHY, ESTATE OF RAY, DECEASED
DISTRIBUTABLE NET INCOME
ESTATES
June 29, 1982
82-SBE-131 OHL, DAVID F.
NON-FILER
June 29, 1982
82-SBE-132 PARSONS, CHARLES F.
HEAD OF HOUSEHOLD
June 29, 1982
82-SBE-133 PHILLIPS, NICHOLAS
DEDUCTION – MOVING EXPENSES
June 29, 1982
82-SBE-134 RICHTER, ASA K.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-135 RONDOS, MARY ANN
CREDIT – RENTERS
June 29, 1982
82-SBE-136 SHAFER, N. EUGENE AND I.
SELF-INCRIMINATION
June 29, 1982
82-SBE-137 STEINSMITH, WILLIAM
Appeal of William Steinsmith, 81-SBE-057, May 19, 1981
June 29, 1982
82-SBE-138 SUTHERLIN, JAMES R., JR.
Appeal of James R. Sutherlin, 81-SBE-109, June 23, 1981
June 29, 1982
82-SBE-139 TUELL, JOHN C.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-140 WASHBURN, ALDEAN AND CLARA
CALIFORNIA-SOURCE INCOME
COVENANT NOT TO COMPETE
INCOME FROM INTANGIBLES
NONRESIDENT
June 29, 1982
82-SBE-141 WATSON, ROBERT E.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-142 WEEKE, KAREN M.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-143 AVCAR LEASING, INC.
BANKS & FINANCIAL CORPORATIONS
Mar. 31, 1982
82-SBE-144 AVCAR LEASING, INC.
Appeal of Avcar Leasing, Inc., 82-SBE-143, Mar. 31, 1982
July 26, 1982
82-SBE-145 DATA GENERAL CORP.
UNITARY BUSINESS – COMBINATION
July 26, 1982
82-SBE-146 ALDEN, JOHN C.
SELF-INCRIMINATION
July 26, 1982
82-SBE-147 BAKER, RONAL J. AND ELFRIEDE M.
DEDUCTION – BUSINESS EXPENSE
DEDUCTION – MOVING EXPENSES
July 26, 1982
82-SBE-148 BIENEMAN, STEPHEN C.
PENALTY – NOTICE AND DEMAND
July 26, 1982
82-SBE-149 BRUCKER, MILTON AND HELEN
CAPITAL GAIN/LOSS
DEDUCTION – CASUALTY/THEFT LOSS
July 26, 1982
82-SBE-150 CARLTON, JACK A. AND ELIZABETH A.
INTEREST – ABATEMENT
INTEREST – IMPOSITION
July 26, 1982
82-SBE-151 COSTA, MARY O.
CREDIT – RENTERS
July 26, 1982
82-SBE-152 CUSICK, GARY C., JR.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
July 26, 1982
82-SBE-153 DOYLE, D.
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
July 26, 1982
82-SBE-154 DURLEY, EDWARD
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
July 26, 1982
82-SBE-155 EDWARDS, JAMES T. AND BARBARA D.
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
July 26, 1982
82-SBE-156 EVANS, TIMOTHY J.
HEAD OF HOUSEHOLD
July 26, 1982
82-SBE-157 FABER, DON AND PAT
EXPENSES – PERSONAL V. BUSINESS
July 26, 1982
82-SBE-158 FROEBER, HELMUT F.
SELF INCRIMINATION
June 29, 1982
82-SBE-159 FROEBER, HELMUT F.
Appeal of Helmut F. Froeber, 82-SBE-158, June 29, 1982
June 29, 1982
82-SBE-160 GOTTSCHALK, FRED AND HELEN
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
July 26, 1982
82-SBE-161 GRAY, WILLIE AND PATRICIA
BURDEN OF PROOF – FEDERAL ACTION
July 26, 1982
82-SBE-162 HOFFMAN, LAWRENCE D. AND CRISTY J.
CREDIT – SOLAR
July 26, 1982
82-SBE-163 HUBER, DUSTIN A.
NON-FILER
July 26, 1982
82-SBE-164 IVERSEN, JUDD C. AND MIMI W.
GAIN – ORDINARY V. CAPITAL
July 26, 1982
82-SBE-165 KAPLAN, BERT AND HERMIA
STATUTE OF LIMITATIONS – FEDERAL CHANGE
July 26, 1982
82-SBE-166 MADER, DOROTHY
CREDIT – RENTERS
July 26, 1982
82-SBE-167 MOE, RICHARD AND KATHLEEN
DEDUCTION – CASUALTY / THEFT LOSS
FAMILY TRUST
July 26, 1982
82-SBE-168 SAVAGE, RICHARD F.
HEAD OF HOUSEHOLD
July 26, 1982
82-SBE-169 SCHWARTZ, NELSON J.
HEAD OF HOUSEHOLD
July 26, 1982
82-SBE-170 SHAGETS, F. D.
STATUTE OF LIMITATIONS – REFUNDS
July 26, 1982
82-SBE-171 SIMMONS, MARVIN W. AND IVA G.
FRIVOLOUS ARGUMENTS
July 26, 1982
82-SBE-172 SMITH, DON E. AND M. L.
DEDUCTION – TRAVEL EXPENSE
EDUCATION EXPENSE
July 26, 1982
82-SBE-173 STEINHARDT, LEON
FRIVOLOUS ARGUMENTS
NON-FILER
July 26, 1982
82-SBE-174 WILLBANKS, DAN
NON-FILER
June 29, 1982
82-SBE-175 WILLBANKS, DAN
Appeal of Dan Willbanks, 82-SBE-174, June 29, 1982
July 26, 1982
82-SBE-176 WILLIAMS, HAROLD AND CATHERINE M.
CREDIT – SOLAR
July 26, 1982
82-SBE-177 LAMBERT-CALIFORNIA CORP.
DEDUCTION – BAD DEBT
June 29, 1982
82-SBE-178 LAMBERT-CALIFORNIA CORP.
Appeal of Lambert-California Corp., 82-SBE-177, June 29, 1982
Aug. 17, 1982
82-SBE-179 LEIGHT SALES CO., INC.
BAD DEBT RESERVE
June 29, 1982
82-SBE-180 LEIGHT SALES CO., INC.
Appeal of Leight Sales Co., Inc., 82-SBE-179, June 29, 1982
Aug. 17, 1982
82-SBE-181 MARK IV METAL PRODUCTS, INC.
CALIFORNIA-SOURCE INCOME
PUBLIC LAW 86-272
UNITARY BUSINESS – INTRASTATE
Aug. 17, 1982
82-SBE-182 NEW HOME SEWING MACHINE CO.
DISTORTION
UNITARY BUSINESS – COMBINATION
Aug. 17, 1982
82-SBE-183 V.I.E. INDUSTRIES, INC.
WORTHLESS STOCK LOSS
June 29, 1982
82-SBE-184 V.I.E. INDUSTRIES, INC.
Appeal of V.I.E. Industries, Inc., 82-SBE-183, June 29, 1982
Aug. 17, 1982
82-SBE-185 BIMA, A. J.
PENALTY – NOTICE AND DEMAND
Aug. 17, 1982
82-SBE-186 BOTHKE, HANS J.
BURDEN OF PROOF
FRIVOLOUS ARGUMENTS
June 29, 1982
82-SBE-187 BOTHKE, HANS J.
Appeal of Hans J. Bothke, 82-SBE-186, June 29, 1982
Aug. 17, 1982
82-SBE-188 BUCKNER, E. G. AND ALICE R.
CREDIT – RENTERS
Aug. 17, 1982
82-SBE-189 EVANS, RICHARD A.
BURDEN OF PROOF
VALID TAX RETURN
ZERO RETURN
June 29, 1982
82-SBE-190 EVANS, RICHARD A.
Appeal of Richard A. Evans, 82-SBE-189, June 29, 1982
Aug. 17, 1982
82-SBE-191 GUELDNER, WINFRIED
STATUTE OF LIMITATIONS – REFUNDS
Aug. 17, 1982
82-SBE-192 HARRIS, JAMES R.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-193 HARRIS, JAMES R.
Appeal of James R. Harris, 82-SBE-192, June 29, 1982
Aug. 17, 1982
82-SBE-194 HEINEKE, J. M. AND LINDA
CREDIT – SOLAR
Aug. 17, 1982
82-SBE-195 HUDDLESTON, STANLEY R. AND CHERYL J.
STATUTE OF LIMITATIONS – REFUNDS
Aug. 17, 1982
82-SBE-196 JOHNSON, PHYLLIS S.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Aug. 17, 1982
82-SBE-197 MATHESON, JAMES R.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-198 MATHESON, JAMES R.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Aug. 17, 1982
82-SBE-199 NEUMAN, HAROLD
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-200 NEUMAN, HAROLD
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Aug. 17, 1982
82-SBE-201 O'NEILL, FRANK D.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-202 O'NEILL, FRANK D.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Aug. 17, 1982
82-SBE-203 RAMSEY, WILLIAM
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Aug. 17, 1982
82-SBE-204 ROWE, NEILL O. AND ALICE M.
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
Aug. 17, 1982
82-SBE-205 STRODE, JOHN K.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-206 STRODE, JOHN K.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Aug. 17, 1982
82-SBE-207 SUPERNAW, W. SCOTT AND CHRISTY S.
PENALTY – NOTICE AND DEMAND
Aug. 17, 1982
82-SBE-208 THOMSEN, PETER K.
SELF INCRIMINATION
Aug. 17, 1982
82-SBE-209 VARGO, EUGENE J. AND MARY L.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
June 29, 1982
82-SBE-210 VARGO, EUGENE J. AND MARY L.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Aug. 17, 1982
82-SBE-211 ALBERTSONS, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – OWNERSHIP
Sept. 21, 1982
82-SBE-212 BILD INDUSTRIES, INC.
PENALTY – LATE PAYMENT
REASONABLE CAUSE – PENALTIES
Sept. 21, 1982
82-SBE-213 RITA ALEXANDER, ET AL.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Sept. 21, 1982
82-SBE-214 BOSWELL, GEORGE E.
BURDEN OF PROOF
June 26, 1982
82-SBE-215 BOSWELL, GEORGE E.
Appeal of George E. Boswell, 82-SBE-214, June 29, 1982
Sept. 21, 1982
82-SBE-216 BRODERICK, GEORGE C.
BURDEN OF PROOF – FEDERAL ACTION
Sept. 21, 1982
82-SBE-217 BURNS, STEVEN T., ET AL.
PENALTY – FRIVOLOUS APPEAL
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Sept. 21, 1982
82-SBE-218 DESBOROUGH, DONALD T.
RESIDENCY
Sept. 21, 1982
82-SBE-219 DESBOROUGH, DONALD T.
Appeal of Donald T. Desborough, 82-SBE-218, Sept. 21, 1982
Oct. 14, 1982
82-SBE-220 DREW, WARREN L.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
June 26, 1982
82-SBE-221 DREW, WARREN L.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Sept. 21, 1982
82-SBE-222 HUBER, ARTHUR L. AND BERTHA
EXEMPT INCOME
PENSION / RETIREMENT INCOME
Sept. 21, 1982
82-SBE-223 KALMS, MURNA, ET AL.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Sept. 21, 1982
82-SBE-224 LORENZ, JAMES K.
BURDEN OF PROOF
Sept. 21, 1982
82-SBE-225 NYLEN, HARRY O.
STATUTE OF LIMITATIONS – REFUNDS
Sept. 21, 1982
82-SBE-226 O'CONNELL, GEORGE L.
FILING STATUS – GENERAL
INCOME AVERAGING
Sept. 21, 1982
82-SBE-227 PANOVICH, JOHN
CREDIT – RENTERS
Sept. 21, 1982
82-SBE-228 STUDLEY, RUTH
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
July 26, 1982
82-SBE-229 STUDLEY, RUTH
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Sept. 21, 1982
82-SBE-230 SUDERMAN, DAVID R.
HEAD OF HOUSEHOLD
Sept. 21, 1982
82-SBE-231 TARKINGTON, BRIAN K.
CREDIT – SOLAR
Sept. 21, 1982
82-SBE-232 TYLER, RICHARD L.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
SELF INCRIMINATION
July 26, 1982
82-SBE-233 TYLER, RICHARD L.
Appeal of Richard L. Tyler, 82-SBE-232, July 26, 1982
Sept. 21, 1982
82-SBE-234 HUGO NEU-PROLER INTERNATIONAL SALES CORP.
DOING BUSINESS
June 29, 1982
82-SBE-235 HUGO NEU-PROLER INTERNATIONAL SALES CORP.
Appeal of Hugo Neu-Proler, 82-SBE-234, June 29, 1982
Oct. 14, 1982
82-SBE-236 U. S. POTTERY MFG., INC.
COMPENSATION – REASONABLE V. UNREASONABLE
Oct. 14, 1982
82-SBE-237 CERWINSKI, STANLEY E.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Oct. 14, 1982
82-SBE-238 COPELAND, JAMES H.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Oct. 14, 1982
82-SBE-239 DEBENEDETTI, MICHAEL A.
CALIFORNIA-SOURCE INCOME
INCOME FROM INTANGIBLES
Oct. 14, 1982
82-SBE-240 GERHART, ESTATE OF JOSEPH J., DECEASED
COVENANT NOT TO COMPETE
PARTNERSHIPS
Aug. 18, 1982
82-SBE-241 GERHART, ESTATE OF JOSEPH J., DECEASED
Appeal of Estate of Joseph J. Gerhart, 82-SBE-240, Aug. 18, 1982
Oct. 14, 1982
82-SBE-242 HUELDON, CHRIS A.
JEOPARDY ASSESSMENTS
JURISDICTION
Oct. 14, 1982
82-SBE-243 JACKSON, JAMES M. AND SUSAN R.
CREDIT – SOLAR
Oct. 14, 1982
82-SBE-244 LYONS, GUERIN M.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Oct. 14, 1982
82-SBE-245 MARIEN, ROBERT B. AND DEVONNE B.
STATUTE OF LIMITATIONS – REFUNDS
Oct. 14, 1982
82-SBE-246 MASSEY, LEILA WENONA
CREDIT – RENTERS
Oct. 14, 1982
82-SBE-247 MATHESON, RONALD W.
PENALTY – FRIVOLOUS APPEAL
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Aug. 17, 1982
82-SBE-248 MATHESON, RONALD W.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Oct. 14, 1982
82-SBE-249 SCOTT, M. B. AND G. M.
PENALTY – LATE PAYMENT
REASONABLE CAUSE – PENALTY ABATEMENT
Oct. 14, 1982
82-SBE-250 SERONICK, PHILLIP
CREDIT – RENTERS
Sept. 21, 1982
82-SBE-251 SHIPPY, FRANCIS J. AND JANYCE M.
ASSIGNMENT OF INCOME
TRUSTS – ABUSIVE
Oct. 14, 1982
82-SBE-252 SILVER, ROBERT B. AND PATRICIA
BURDEN OF PROOF – FEDERAL ACTION
Oct. 14, 1982
82-SBE-253 TESTINO, KAY
CREDIT – RENTERS
Oct. 14, 1982
82-SBE-254 ARGO PETROLEUM CORP.
TAX BENEFIT RULE
Nov. 17, 1982
82-SBE-255 ATLANTIC, GULF AND PACIFIC CO. OF MANILA, INC.
DOING BUSINESS
Nov. 17, 1982
82-SBE-256 BANCONTROL SYSTEMS, INC.
CORPORATION – COMMENCING
Nov. 17, 1982
82-SBE-257 BECK INDUSTRIES, INC.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTIONAL TESTS
Sept. 29, 1981
82-SBE-258 BEVERLY DESIGN CENTER CORP.
LOAN V. DIVIDEND
Nov. 17, 1982
82-SBE-259 BAZAN, IRMA E.
PENALTY – NOTICE AND DEMAND
Nov. 17, 1982
82-SBE-260 BENGTSON, DAVID R.
FRIVOLOUS ARGUMENTS
NON-FILER
June 29, 1982
82-SBE-261 BENGTSON, DAVID R.
Appeal of David R. Bengtson, 82-SBE-260, June 29, 1982
Nov. 17, 1982
82-SBE-262 BERGER, ALFRED H.
NON-FILER
SELF INCRIMINATION
Nov. 17, 1982
82-SBE-263 CARUSO, WAYNE A.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Nov. 17, 1982
82-SBE-264 COOKSTON, DIANE
BURDEN OF PROOF
Nov. 17, 1982
82-SBE-265 COOPER, GREGORY R.
SELF INCRIMINATION
Nov. 17, 1982
82-SBE-266 CORSAUT, THOMAS E.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Nov. 17, 1982
82-SBE-267 DIXON, SAMPSON
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS
Nov. 17, 1982
82-SBE-268 FROEBER, HELMUT F.
PENALTY – FRIVOLOUS APPEAL
Sept. 21, 1982
82-SBE-269 FROEBER, HELMUT F.
Appeal of Helmut F. Froeber, 82-SBE-268, Sept. 21, 1982
Nov. 17, 1982
82-SBE-270 HEGARDT, LLOYD B. AND BEATRICE
INSTALLMENT SALES
Nov. 17, 1982
82-SBE-271 HOBSON, ANDRE L. AND DOROTHY C.
INTEREST – IMPOSITION
PENALTY – LATE FILING
Nov. 17, 1982
82-SBE-272 HOROWITZ, LEO AND HILDA
STATUTE OF LIMITATIONS – ASSESSMENTS
Nov. 17, 1982
82-SBE-273 KAHN, LESTER
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Nov. 17, 1982
82-SBE-274 MAGIDOW, AARON AND ELOISE
BURDEN OF PROOF – FEDERAL CHANGE
STATUTE OF LIMITATIONS – ASSESSMENTS
STATUTE OF LIMITATIONS – FEDERAL CHANGE
Nov. 17, 1982
82-SBE-275 OAKES, J. BRADLEY
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Sept. 21, 1982
82-SBE-276 OAKES, J. BRADLEY
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Nov. 17, 1982
82-SBE-277 PEARSON, FRANCIS J.
PENALTY – FRIVOLOUS APPEAL
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Sept. 21, 1982
82-SBE-278 PEARSON, FRANCIS J.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Nov. 17, 1982
82-SBE-279 RACZKOWSKI, PAUL
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Nov. 17, 1982
82-SBE-280 SCOTT, MICHAEL A.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Nov. 17, 1982
82-SBE-281 SINGLEY, ROY A., JR.
BURDEN OF PROOF – DEDUCTIONS
Nov. 17, 1982
82-SBE-282 STROBEL, WILLIAM J. AND ESTHER L.
GROSS INCOME
NON-CALIFORNIA SOURCE INCOME
Nov. 17, 1982
82-SBE-283 THOMAS, WILLIAM B. AND JOAN H.
COMMUNITY PROPERTY
Feb. 1, 1982
82-SBE-284 THOMAS, WILLIAM B. AND JOAN H.
Appeal of William and Joan Thomas, 82-SBE-283a Feb. 1, 1982
Nov. 17, 1982
82-SBE-285 DIGITAL SCIENTIFIC CORP.
TAX BENEFIT RULE
Dec. 7, 1982
82-SBE-286 FOSTER CALIFORNIA CORP.
CANCELLATION OF DEBT
CORPORATE LIQUIDATIONS
Dec. 7, 1982
82-SBE-287 AGANZA, ALEXANDER S., ET AL.
NON-FILER
PENALTY – FRIVOLOUS APPEAL
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Dec. 7, 1982
82-SBE-288 BAPTISTA, BELLE V.
REFUND CLAIMS
STATUTE OF LIMITATIONS – REFUNDS
Dec. 7, 1982
82-SBE-289 BURROWS, DONALD M. AND LESLIE G.
EDUCATION EXPENSES
Dec. 7, 1982
82-SBE-290 CLUTE, JOHN J.
SELF INCRIMINATION
Dec. 7, 1982
82-SBE-291 EDWARDS, VERN A.
PENALTY – NOTICE AND DEMAND
Dec. 7, 1982
82-SBE-292 GRENNER, WARDE E. AND JANICE N.
CANCELLATION OF DEBT
GAIN – ORDINARY V. CAPITAL
Dec. 7, 1982
82-SBE-293 GROMAN, HARRY AND PEGGY
DEDUCTION – BAD DEBT
Dec. 7, 1982
82-SBE-294 HARBISON, MARY A.
HEAD OF HOUSEHOLD
Dec. 7, 1982
82-SBE-295 HARCOURT, LARUE AND ALICE
STATUTE OF LIMITATIONS – ASSESSMENTS
Dec. 7, 1982
82-SBE-296 HASHMAN, SAM AND DINA
DEDUCTION – BAD DEBT
June 29, 1982
82-SBE-297 HASHMAN, SAM AND DINA
Appeal of Sam and Dina Hashman, 82-SBE-296, June 29, 1982
Dec. 7, 1982
82-SBE-298 PRESLEY, RAYMOND D. AND ADELAIDE L.
EQUITABLE ESTOPPEL
STATUTE OF LIMITATIONS – REFUNDS
Dec. 9, 1982
82-SBE-299 SPURGEON, GLADYS L.
BURDEN OF PROOF
Oct. 14, 1982
82-SBE-300 SPURGEON, GLADYS L.
Appeal of Gladys L. Spurgeon, 82-SBE-299, Oct. 14, 1982
Dec. 7, 1982
82-SBE-301 THEIS, THOMAS J.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Dec. 7, 1982
82-SBE-302 LELOUIS, EDWARD C. AND CATHERINE
DEDUCTION – BUSINESS EXPENSE
Nov. 17, 1982
82-SBE-303 RANDLE, CLARENCE LEWIS, JR.
PETITION FOR REHEARING
Jan. 3, 1983
82-SBE-304 LEONARD, DONALD R., JR.
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Dec. 7, 1982
82-SBE-305 CAHILL, KATHLEEN
SELF INCRIMINATION
Nov. 17, 1982
82-SBE-306 MOHASCO CORP.
UNITARY BUSINESS – COMBINATION
Oct. 14, 1982
82-SBE-307 DRESSER INDUSTRIES, INC.
SALES FACTOR – THROWBACK / THROW BACK
June 29, 1982
82-SBE-308 DEFRANCESCO, JOSEPH M.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
June 29, 1982
82-SBE-309 JACQUES, GLORIA
SELF INCRIMINATION
July 26, 1982
82-SBE-310 LARSEN, ERNEST R. AND DOROTHY A.
FARM LOSS
Nov. 17, 1982
82-SBE-311 SWANSTON, ROBERT III AND HELEN
FARM LOSS
Nov. 17, 1982
82-SBE-312 MORLAND, HENRY G. AND DOROTHY L.
DEDUCTION – TRAVEL EXPENSES
Oct. 27, 1981