Franchise and Income Tax Formal Legal Opinions Adopted in 1982

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Appeal No. Appeal Name Date
83-SBE-001

CALIFORNIA RIFLE AND PISTOL ASSN.
NONPROFIT ORGANIZATION
STATUTORY CONSTRUCTION
INTEREST INCOME
DIVIDEND INCOME

Jan. 3, 1983

83-SBE-002

DIEBOLD, INC.
LATE PAYMENT PENALTY
REASONABLE CAUSE – PENALTY ABATEMENT
PENALTY – LATE PAYMENT
EQUITABLE ESTOPPEL

Jan. 3, 1983

83-SBE-003

FLORIA, RONALD A.
NOTICE DEMAND PENALTY
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT
LAST KNOWN ADDRESS RULE

Jan. 3, 1983

83-SBE-004

GENTRY, ROBERT J. AND ROSEMARIE R.
STATUTE OF LIMITATIONS – REFUNDS

Jan. 3, 1983

83-SBE-005

GORDON, SHERWOOD R. AND MARION S.
INSTALLMENT SALES
CALIFORNIA SOURCE INCOME

Jan. 3, 1983

83-SBE-006

GRIFFIN, BRIAN J.
HEAD OF HOUSEHOLD

Jan. 3, 1983

83-SBE-007

HANSEN, RONALD E. AND IRIS V.
BURDEN OF PROOF

Jan. 3, 1983

83-SBE-008

HUTCHINS, CHARLES W.
NON – FILER

Jan. 3, 1983

83-SBE-009

JAMES, KERRY AND CHERYL
THEFT LOSS
BURDEN OF PROOF

Jan. 3, 1983

83-SBE-010

LANGSTON, WILLIAM M. AND SHIRLEY D.
ALIMONY

Jan. 3, 1983

83-SBE-011

LELOUIS, EDWARD C. AND CATHERINE
BUSINESS ACTIVITY

Nov. 17, 1982

83-SBE-012

LONG, CHERYL
HEAD OF HOUSEHOLD

Jan. 3, 1983

83-SBE-013

MEIER, DANIEL F.
NON – FILER

Jan. 3, 1983

83-SBE-014

PETTIT, GREG
NON – FILER

Jan. 3, 1983

83-SBE-015

PRESTON, JIMMY W.
NON – FILER

Jan. 3, 1983

83-SBE-016

RANDLE, CLARENCE LEWIS, JR.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Jan. 3, 1983

83-SBE-017

SCHMIDT, HOWARD A. AND MARCIA
ACCRUAL – NONRESIDENCY
PENSION/RETIREMENT INCOME

Jan. 1, 1983

83-SBE-018

SHERMAN, STEVE E.
HEAD OF HOUSEHOLD
EQUITABLE ESTOPPEL

Jan. 3, 1983

83-SBE-019

SMITH, VERNON D. AND MARY J.
CREDIT – ENERGY CONSERVATION

Jan. 1, 1983

83-SBE-020

SNIDER, WILLIAM L. AND JEANNE A.
DOMICILIE – INDIVIDUAL

Jan. 1, 1983

83-SBE-021

TAYLOR, HENRY T. AND NANCY B.
CREDIT – ENERGY CONSERVATION

Jan. 1, 1983

83-SBE-022

URHEIM, KENNETH
STATUTE OF LIMITATIONS – REFUNDS

Jan. 1, 1983

83-SBE-023

WARKENTIN, DAVE
NON – FILER

Jan. 1, 1983

83-SBE-024

WOOLSEY, JAMES
ZERO RETURN
VALID RETURN

Jan. 1, 1983

83-SBE-025

COPPER ALLOYS CORP.
BUSINESS EXPENSE
COHAN RULE

Feb. 1, 1983

83-SBE-026

AUTENRIETH, OTTO A.
NON – FILER

Feb. 1, 1983

83-SBE-027

BARKER, JOHN A. AND BETSEY R.
STATE DISABILITY INSURANCE

Feb. 1, 1983

83-SBE-028

BENNER, EDWARD
CASUALTY LOSS
FEDERAL ACTION

Feb. 1, 1983

83-SBE-029

BUMP, LISELOTTE
VALID RETURN

Feb. 1, 1983

83-SBE-030

ESTES, WINDOM L. AND ELEANOR C.
IRA
INDIVIDUAL RETIREMENT ACCOUNTS
CREDITS – GENERAL
DEDUCTION – IRA

Feb. 1, 1983

83-SBE-031

FALKENSTEIN, PAUL AND NANCY
SUBSTANCE V. FORM
SALE V. LEASE

Feb. 1, 1983

83-SBE-032

FRANDSEN, RICHARD
NON – FILER

Feb. 1, 1983

83-SBE-033

LAREZ, CONRAD E. AND DIANE L.
CREDITS – GENERAL

Feb. 1, 1983

83-SBE-034

LEONARD, DONALD R., JR.
CONSTITUTIONAL/UNCONSTITUTIONAL

Feb. 1, 1983

83-SBE-035

LEW, WING EDWIN
PRESUMPTION OF CORRECTNESS
BURDEN OF PROOF

Feb. 1, 1983

83-SBE-036

NORTON, HERSCHEL L. AND JOSEPHINE M.
CREDITS – GENERAL
EQUITABLE ESTOPPEL

Feb. 1, 1983

83-SBE-037

PIKE, JAMES H. AND LEILA P.
RESIDENCY

Feb. 1, 1983

83-SBE-038

SAAL, E. J., JR. AND DOROTHY
CREDIT – ENERGY CONSERVATION
EQUITABLE ESTOPPEL

Feb. 1, 1983

83-SBE-039

STURR, GEORGE B. AND ANGELA R.
BUSINESS EXPENSE
CHARITABLE CONTRIBUTIONS – AMOUNT
DEDUCTION – CHARITABLE CONTRIBUTION

Feb. 1, 1983

83-SBE-040

VARELA, HUMBERTO, JR.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Feb. 1, 1983

83-SBE-041

LUMIDOR MANUFACTURING CO.
UNITARY BUSINESS – COMBINATION

Mar. 1, 1983

83-SBE-042

ADAMS, CARL E.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Mar. 1, 1983

83-SBE-043

BLUTHENTHAL, JAMES
NON – FILER
PENALTY – FRIVOLOUS APPEAL

Mar. 1, 1983

83-SBE-044

BOCK, GARY AND LUCIE
NON – FILER
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Mar. 1, 1983

83-SBE-045

CAHILL, KATHLEEN
VALID RETURN
ZERO RETURN

Nov. 17, 1982

83-SBE-046

CHAIDEZ, MANUEL LOPEZ AND MIRIAM
JEOPARDY ASSESSMENTS
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Jan. 3, 1983

83-SBE-047

CHAIDEZ, MANUEL LOPEZ AND MIRIAM

Mar. 1, 1983

83-SBE-048

COOKSTON, DON A.
PRESUMPTION OF CORRECTNESS
FRIVOLOUS ARGUMENTS

Jan. 3, 1983

83-SBE-049

COOKSTON, DON A.

Mar. 1, 1983

83-SBE-050

FADEM, ROBERT S. AND MARY O.
FEDERAL ACTION
DEDUCTIONS – GENERAL

Mar. 1, 1983

83-SBE-051

GORDON, OLIN S.
NON – FILER

Mar. 1, 1983

83-SBE-052

GRANT, M. LESLIE AND ALICE M.
NON – FILER
FRIVOLOUS ARGUMENTS

Mar. 1, 1983

83-SBE-053

HAMILTON, LORETTA L.
NOTICE AND DEMAND PENALTY
REASONABLE CAUSE – PENALTY ABATEMENT

Mar. 1, 1983

83-SBE-054

HAMM, JAMES W.
NON – FILER

Mar. 1, 1983

83-SBE-055

HAMM, JAMES W.

May 4, 1983

83-SBE-056

HARRIS, JAMES R.
NON-FILER
FRIVOLOUS ARGUMENTS

Mar. 1, 1983

83-SBE-057

HICKS, JAMES E.
NON-FILER

Mar. 1, 1983

83-SBE-058

HICKS, JAMES E.

May 4, 1983

83-SBE-059

JAMES, RONALD E.
NON – FILER

Mar. 1, 1983

83-SBE-060

LITTLE, JOHN T. AND HEIDI J.
BUSINESS EXPENSE

Mar. 1, 1983

83-SBE-061

NICHOLS, WILLIE
NON – FILER

Mar. 1, 1983

83-SBE-062

PORTMAN, SHELDON AND MARION
CASUALTY LOSS

Mar. 1, 1983

83-SBE-063

REYNOLDS, FRANK L.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
ILLEGAL ACTIVITIES

Mar. 1, 1983

83-SBE-064

STEPHAN, CURTIS D. AND PATRICIA L.
DEDUCTIONS – GENERAL

Mar. 1, 1983

83-SBE-065

STEVENS, JAMES L. AND DELORES E.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
CHARITABLE CONTRIBUTIONS – AMOUNT

Mar. 1, 1983

83-SBE-066

VESELY, ERIC G. AND LYNETTE Y.
INCOME AVERAGING
FEDERAL ACTION

Mar. 1, 1983

83-SBE-067

WENDE, MART CONRAD
ILLEGAL ACTIVITIES
LATE FILING PENALTY
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Mar. 1, 1983

83-SBE-068

STANDARD OIL CO. OF CALIFORNIA
BUSINESS/NONBUSINESS INCOME
INTERCOMPANY DIVIDENDS
DIVIDEND INCOME
UPITPA

Mar. 2, 1983

83-SBE-069

ITO CARIANI SAUSAGE CO., INC.
UNITARY BUSINESS – COMBINATION
PRESUMPTION OF CORRECTNESS

Apr. 5, 1983

83-SBE-070

SAM ARMSTRONG REALTY, INC.
PIERCING THE CORPORATE VEIL

Apr. 5, 1983

83-SBE-071

ADLER, MERLIN, ET AL.
NON – FILER
FRIVOLOUS ARGUMENTS

Apr. 5, 1983

83-SBE-072

BANOFF, HIRAM I. AND GRACE K.
COMMUNITY PROPERTY

Apr. 5, 1983

83-SBE-073

BROOKE, RICHARD H.
HEAD OF HOUSEHOLD

Apr. 5, 1983

83-SBE-074

BROWN, CAROL, ET AL.
NON – FILER
FRIVOLOUS ARGUMENTS

Apr. 5, 1983

83-SBE-075

BROWN, CAROL M., ET AL.

May 4, 1983

83-SBE-076

CHRISTENSEN, HERBERT AND E.
CAPITAL GAIN/LOSS
REAL PROPERTY

Apr. 5, 1983

83-SBE-077

COHEN, LEONARD S. AND ERLENE G.
CORPORATE LIQUIDATIONS
TAXABLE INCOME

Apr. 5, 1983

83-SBE-078

CUMMINGS, BILLY R.
HEAD OF HOUSEHOLD

Apr. 5, 1983

83-SBE-079

FULTON, JOHN C. AND ELIZABETH R.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
ILLEGAL ACTIVITIES

Apr. 5, 1983

83-SBE-080

GRIESS, THOMAS G.
NON – FILER

Feb. 1, 1983

83-SBE-081

GRIESS, THOMAS G.

Apr. 5, 1983

83-SBE-082

HINK, ROBERT E. AND M. E.
BAD DEBT
LOAN V. CAPITAL CONTRIBUTION

Apr. 5, 1983

83-SBE-083

HINK, ROBERT E. AND M. E.

July 28, 1983

83-SBE-084

JENKINS, HORACE C. AND MARY M.
PARTNERSHIPS

Apr. 5, 1983

83-SBE-085

JENKINS, HORACE C. AND MARY M.

Sept. 15, 1983

83-SBE-086

KURTH, NORMAN
NON – FILER

Apr. 5, 1983

83-SBE-087

MENDOSA, GABRIELA
HEAD OF HOUSEHOLD

Apr. 5, 1983

83-SBE-088

MILEY, JAMES M.
FEDERAL ACTION

Apr. 5, 1983

83-SBE-089

MORTENSEN, IVAN R. AND R. B.
STATUTE OF LIMITATIONS – REFUNDS

Apr. 5, 1983

83-SBE-090

PAGANO, RALPH AND PHYLLIS
BUSINESS EXPENSE
GAMBLING LOSS

Apr. 5, 1983

83-SBE-091

RABASA, SEBASTIAN A., JR.
HEAD OF HOUSEHOLD

Apr. 5, 1983

83-SBE-092

RIO, EDWARD, JR.
NON – FILER

Apr. 5, 1983

83-SBE-093

RODRIGUEZ, RONALD A.
ZERO RETURN
SELF – INCRIMINATION
VALID TAX RETURN

Apr. 5, 1983

83-SBE-094

SCOTT, ROBERT
NOTICE AND DEMAND PENALTY
PENALTY – NOTICE AND DEMAND
BURDEN OF PROOF

Apr. 5, 1983

83-SBE-095

STEINMAN, ALFRED L. AND JEAN M.
RESIDENCY

Apr. 5, 1983

83-SBE-096

THOMAS, TOMMY H. AND LEILA J.
RESIDENCY

Apr. 5, 1983

83-SBE-097

TWYMAN, VERNON R.
HEAD OF HOUSEHOLD

Apr. 5, 1983

83-SBE-098

MOHASCO CORP.

May 4, 1983

83-SBE-099

WRIGHT WAY MOBILE HOMES, INC.
BAD DEBT RESERVE

May 4, 1983

83-SBE- 100

BOYD, HAROLD C.
PARTNERSHIPS
LOSSES – GENERAL

May 4, 1983

83-SBE- 101

CARR, JOHN W.
HEAD OF HOUSEHOLD

May 4, 1983

83-SBE- 102

DIPPOLITO, ESTATE OF JOSEPH, DECEASED
EQUITABLE ESTOPPEL
DOUBLE TAXATION
ESTATES

May 4, 1983

83-SBE- 103

DUFFIN, ROBERT W., SR.
DEDUCTION – MOVING EXPENSES
BAD DEBT
EQUITABLE ESTOPPEL

May 4, 1983

83-SBE- 104

ELLSWORTH, CLAUDE E.
VALID TAX RETURN
SELF INCRIMINATION

May 4, 1983

83-SBE- 105

ELLSWORTH, CLAUDE E.

June 21, 1983

83-SBE- 106

GRIFFIN, DESMOND B. AND KAREN A.
FAMILY TRUST
CONSTITUTIONAL/UNCONSTITUTIONAL

May 4, 1983

83-SBE- 107

HERRON, ROSE
HEAD OF HOUSEHOLD

May 4, 1983

83-SBE- 108

HOPE, BLAIR
NON – FILER

May 4, 1983

83-SBE- 109

KOLENKO, ERIC
VALID TAX RETURN

May 4, 1983

83-SBE- 110

LOPEZ, JUAN F. AND ELIZABETH M.
APPEAL PROCEDURE
JURISDICTION
FRAUD

May 4, 1983

83-SBE- 111

RICHARDSON, RAYMOND HARRIS, JR.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

May 4, 1983

83-SBE- 112

RICHARDSON, RAYMOND HARRIS, JR.

June 21, 1983

83-SBE- 113

SAYNE, KENNETH E.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

May 4, 1983

83-SBE- 114

STAVIS, ISRAEL AND LILYAN
BAD DEBT

May 4, 1983

83-SBE- 115

WILKINS, BRUCE JAMES
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

May 4, 1983

83-SBE- 116

WILKINS, BRUCE JAMES

July 28, 1983

83-SBE- 117

WITHINGTON, VIRGINIA R.
BUSINESS EXPENSE
BUSINESS ACTIVITY
DEDUCTION – HOBBY LOSS

May 4, 1983

83-SBE- 118

DRESSER INDUSTRIES, INC.
SALES FACTOR
SALES FACTOR – THROWBACK/THROW BACK

Oct. 26, 1983

83-SBE- 119

OCCIDENTAL PETROLEUM CORP.
BUSINESS/NONBUSINESS INCOME
DEDUCTION – TAXES PAID
APPEAL PROCEDURE
UNITARY BUSINESS – GENERAL

June 21, 1983

83-SBE- 120

PITTSBURGH-DES MOINES STEEL CO.
UNITARY BUSIENSS – GENERAL
JOINT VENTURE
SALES FACTOR
UNITARY BUSINESS – COMBINATION

June 21, 1983

83-SBE- 121

UNITCO, INC.
UNITARY BUSINESS COMBINATION
PAYROLL FACTOR
SALES FACTOR

June 21, 1983

83-SBE- 122

ARNOLD, LARRY W.
NON – FILER

June 21, 1983

83-SBE- 123

BABER, KEITH
ZERO RETURN

June 21, 1983

83-SBE- 124

BALDWIN, JERRY L., ET AL.
NON – FILER
FRIVOLOUS ARGUMENTS

June 21, 1983

83-SBE- 125

BARHAM, JERRY R.
HEAD OF HOUSEHOLD

June 21, 1983

83-SBE- 126

BARNATHAN, HERMAN AND SANDRA J.
PENSION PLANS

Feb. 1, 1983

83-SBE- 127

BURGETT, FRANK J. AND BARBARA D.
FEDERAL ACTION
TRUSTS – ABUSIVE

June 21, 1983

83-SBE- 128

CHILDS, JIMMY J.
RESIDENCY

June 21, 1983

83-SBE- 129

CLINE, JULIE ANN (DE LA HOYA)
HEAD OF HOUSEHOLD

June 21, 1983

83-SBE- 130

DONALD, MARION
NON – FILER

June 21, 1983

83-SBE- 131

GEARY, PAUL J.
NON – FILER

June 21, 1983

83-SBE- 132

HAYNES, CORINE C.
FEDERAL ACTION

June 21, 1983

83-SBE- 133

HOLLEY, HARVARD A. AND BARBARA A.
BUSINESS LOSS

June 21, 1983

83-SBE- 134

HUMERICKHOUSE, CARL D.
HEAD OF HOUSEHOLD

June 21, 1983

83-SBE- 135

JACQUES, GLORIA

Oct. 26, 1983

83-SBE- 136

JOHNSON, EARL AND MARY J.
RESIDENCY

June 21, 1983

83-SBE- 137

KOUBECK, DAVID
NON – FILER

June 21, 1983

83-SBE- 138

KOUBECK, DAVID

Aug. 17, 1983

83-SBE- 139

LARSEN, ERNEST R. AND DOROTHY A.
FARM LOSS

June 21, 1983

83-SBE- 140

MALAKOFF, ELMER R. AND BARBARA
NOTICE AND DEMAND PENALTY
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT

June 21, 1983

83-SBE- 141

MATTIACCIA, JOSEPH R.
HEAD OF HOUSEHOLD

June 21, 1983

83-SBE- 142

MERLET, JOHN H.
NON – FILER

June 21, 1983

83-SBE- 143

MURRAY, CHARLES W. AND BARBARA K.
CREDIT – OTHER STATES TAXES
OTHER STATES TAXES

June 21, 1983

83-SBE- 144

PETERS, KENNETH W. AND SHIRLEY A.
FEDERAL ACTION

June 21, 1983

83-SBE- 145

RUBIN, ROBERT ABRAHAM
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS

June 21, 1983

83-SBE- 146

SEBASTIAN, RAY J.
NON – FILER

June 21, 1983

83-SBE- 147

SWANSTON, ROBERT III AND HELEN
PREFERENCE TAX/INCOME
FARM LOSS

June 21, 1983

83-SBE- 148

TULBERG, ELLSWORTH E. AND CAROLYN
VALID TAX RETURN
NOTICE AND DEMAND PENALTY
NEGLIGENCE PENALTY

June 21, 1983

83-SBE- 149

VOIGT, WILSON A. AND MARY L.
CREDITS – GENERAL

June 21, 1983

83-SBE- 150

WHEAT, JEROLD E.
STATUTE OF LIMITATIONS – REFUNDS
EQUITABLE ESTOPPEL

June 21, 1983

83-SBE- 151

WORKMAN, CHARLES
NON – FILER

June 21, 1983

83-SBE- 152

AMWALT GROUP, INC.
UNITARY BUSINESS – COMBINATION

July 28, 1983

83-SBE- 153

DULUTH SCIENTIFIC, INC.
WORTHLESS STOCK LOSS

July 28, 1983

83-SBE- 154

EASTRIDGE TOWNHOUSE OWNERS' ASSN.
MEMBERSHIP ORGANIZATION

July 28, 1983

83-SBE- 155

EASTRIDGE TOWNHOUSE OWNERS' ASSN.

Dec.13, 1983

83-SBE- 156

ABOLTIN, ROBERT R., JR., ET AL.
NON – FILER
FRIVOLOUS ARGUMENT

July 28, 1983

83-SBE- 157

ANDERSON, LARRY
HEAD OF HOUSEHOLD

July 28, 1983

83-SBE- 158

BELFORD, RONALD E.
VALID TAX RETURN
BURDEN OF PROOF

July 28, 1983

83-SBE- 159

BOTHKE, HANS
PRESUMPTION OF CORRECTNESS
APPEAL PROCEDURE
FRIVOLOUS ARGUMENTS

July 28, 1983

83-SBE- 160

BOTHKE, HANS

Sept. 15, 1983

83-SBE- 161

CABIELES, LUCY
FEDERAL ACTION

July 28, 1983

83-SBE- 162

CRUZ, JULIUS A. AND LYDIA A.
THEFT LOSS

July 28, 1983

83-SBE- 163

DEAN, DONALD L.
NON – FILER

July 28, 1983

83-SBE- 164

GORDON, STEPHEN AND CIVIA
CASUALTY LOSS

July 28, 1983

83-SBE- 165

GUIDOTTI, MARK AND SUSAN
IRA (INDIVIDUAL RETIREMENT ACCOUNTS)
DEDUCTION – IRA

July 28, 1983

83-SBE- 166

JARDIN, BEVERLY A.
HEAD OF HOUSEHOLD

July 28, 1983

83-SBE- 167

JOHNSON, ERVIN
HEAD OF HOUSEHOLD

July 28, 1983

83-SBE- 168

KUBO, RAYMOND K.
HEAD OF HOUSEHOLD

July 28, 1983

83-SBE- 169

MANGRUM, RICHARD H.
NON – FILER

July 28, 1983

83-SBE- 170

MCGIMPSEY, WILLIAM W.
HEAD OF HOUSEHOLD

July 28, 1983

83-SBE- 171

MICHALSKI, JAN A. AND ALICE H.
VALID TAX RETURN
BURDEN OF PROOF

July 28, 1983

83-SBE- 172

REED, GARLAND
FEDERAL ACTION

July 28, 1983

83-SBE- 173

ROBART, LINDA P.
NON – FILER

July 28, 1983

83-SBE- 174

TEPPER, HARRY W.
ZERO RETURN
CONSTITUTIONAL/UNCONSTITUTIONAL

July 28, 1983

83-SBE- 175

THORNTON, PAUL C.
HEAD OF HOUSEHOLD

July 28, 1983

83-SBE- 176

HOLLOWAY INVESTMENT CO.
BUSINESS/NONBUSINESS INCOME
UNITARY BUSINESS – GENERAL

Aug. 17, 1983

83-SBE- 177

HOLLOWAY INVESTMENT CO.

Dec.13, 1983

83-SBE- 178

JOHNS-MANVILLE SALES CORP.
BUSINESS/NONBUSINESS INCOME
UDITPA
FUNCTIONAL/TRANSACTIONAL TESTS

Aug. 17, 1983

83-SBE- 179

AVILA, J. A.
NON – FILER

Aug. 17, 1983

83-SBE- 180

BRYANT, W. L.
NOTICE AND DEMAND PENALTY
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT

Aug. 17, 1983

83-SBE- 181

CHRISTIANSON, WARREN L.
RESIDENCY

Aug. 17, 1983

83-SBE- 182

COTTER, FRANK AND BARBARA
STATUTE OF LIMITATIONS – ASSESSMENTS

Aug. 17, 1983

83-SBE- 183

CRISWELL, CHARLES L.
ZERO RETURN

Aug. 17, 1983

83-SBE- 184

FERNANDEZ, THOMAS L.
NON – FILER

Aug. 17, 1983

83-SBE- 185

HALE, CLYDE W. AND FLOREAN
FEDERAL ACTION

Aug. 17, 1983

83-SBE- 186

HANSEN, RONALD E.
NON – FILER
FRIVOLOUS ARGUMENTS

Aug. 17, 1983

83-SBE- 187

HENDERSON, JAMES W. AND MARGARET R.
CREDITS – GENERAL

Aug. 17, 1983

83-SBE- 188

NICHOLS, WILLIE
NON – FILER
FRIVOLOUS ARGUMENTS

Aug. 17, 1983

83-SBE- 189

OLSON, CARL W. AND SYLVIA L.
REAL PROPERTY
BASIS

Aug. 17, 1983

83-SBE- 190

SMALLING, ALFRED W. AND ALICE
PENSION PLAN

Aug. 17, 1983

83-SBE- 191

TYREE, RICHARD
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Aug. 17, 1983

83-SBE- 192

ALMARG CO.
GAIN OR LOSS – GENERAL

Sept. 15, 1983

83-SBE- 193

HOLLYWOOD COMMUNITY HOSPITAL
BAD DEBT RESERVE

Sept. 15, 1983

83-SBE- 194

LA MESA ASSOCIATES, INC.
ESTIMATED TAX PENALTY
PENALTY – ESTIMATED TAX

Sept. 15, 1983

83-SBE- 195

PRIME COMPUTER, INC.
ESTIMATED TAX PENALTY
PENALTY – ESTIMATED TAX
LATE PAYMENT PENALTY

Sept. 15, 1983

83-SBE- 196

SUNGLASS PRODUCTS OF CALIFORNIA
ESTIMATED TAX PENALTY
PENALTY – ESTIMATED TAX

Sept. 15, 1983

83-SBE- 197

ALASKA, CHARLES E. AND JEANNETTE A.
FEDERAL ACTION
FAMILY TRUST

Sept. 15, 1983

83-SBE- 198

BOWERS, MELVIN R.
FEDERAL ACTION

Sept. 15, 1983

83-SBE- 199

BURNS, WILLIAM C.
APPEAL PROCEDURE
FARM LOSS
PREFERENCE TAX/INCOME

Sept. 15, 1983

83-SBE- 200

DOAK, RONALD T.
STATUTE OF LIMITATIONS – ASSESSMENTS

Sept. 15, 1983

83-SBE- 201

GULICK, GEORGE M. AND RUBY L.
FAMILY TRUSTS

Sept. 15, 1983

83-SBE- 202

HAAG, DAVID B.
INTEREST EXPENSE
BAD DEBT
BUSINESS EXPENSE

Sept. 15, 1983

83-SBE- 203

HAAG, DAVID B.

Dec.13, 1983

83-SBE- 204

HILLSTROM, BRYAN H.
SUBSTANDARD HOUSING
DEDUCTIONS – GENERAL

Sept. 15, 1983

83-SBE- 205

JOHNSON, MILDRED C.
STATE DISABILITY INSURANCE
NON – FILER

Sept. 15, 1983

83-SBE- 206

JONES, PROCTOR P. AND MARTHA M.
TRUSTS – GENERAL
CALIFORNIA SOURCE INCOME

Sept. 15, 1983

83-SBE- 207

LORDA, FRANCES A.
GAIN OR LOSS – GENERAL
REAL PROPERTY

Sept. 15, 1983

83-SBE- 208

LUCIDO, STEVEN R.
VALID TAX RETURN

Sept. 15, 1983

83-SBE- 209

MACDONALD, JAMES R.
HEAD OF HOUSEHOLD

Sept. 15, 1983

83-SBE- 210

MATHESON, RONALD W.
NON – FILER
FRIVOLOUS ARGUMENTS

Sept. 15, 1983

83-SBE- 211

MURCHISON, GEORGE M. AND JOYCE M.
CREDIT – ENERGY CONSERVATION

Sept. 15, 1983

83-SBE- 212

PRYKE, RAYMOND AND ROSEMARIE J.
BASIS
FEDERAL ACTION
DEPRECIATION

Sept. 15, 1983

83-SBE- 213

RUFFIN, BARBARA
HEAD OF HOUSEHOLD

Sept. 15, 1983

83-SBE- 214

RUTIGLIANO, DEVRA G.
FAMILY TRUST
NEGLIGENCE PENALTY

Sept. 15, 1983

83-SBE- 215

SANGUIN, JACK AND SANDRA M.
OTHER STATE TAXES
CREDIT – OTHER STATE TAXES
EQUITABLE ESTOPPEL

Sept. 15, 1983

83-SBE- 216

SIMMONS, FREDDIE L.
GROSS INCOME
PENSION/RETIREMENT INCOME

Sept. 15, 1983

83-SBE- 217

SOUSA, ROBERT HAROLD AND DARLENE B.
BUSINESS ACTIVITY
DEDUCTION – HOBBY LOSS

Sept. 15, 1983

83-SBE- 218

WATSON, ROBERT D. AND LORNA
BUSINESS LOSS
NOTE – AT RISK/RECOURSE/NONRECOURSE/VALUE/GUARANTY
BUSINESS ACTIVITY

Sept. 15, 1983

83-SBE- 219

WILLIAMS, OLIVER
NON – FILER

Sept. 15, 1983

83-SBE- 220

WILSON, HAROLD AND JOYCE E.
DEPRECIATION
BASIS
BUSINESS ACTIVITY

Sept. 15, 1983

83-SBE- 221

AIMOR CORP.
UNITARY BUSINESS – COMBINATION
CONSTITUTIONAL/UNCONSTITUTIONAL

Oct. 26, 1983

83-SBE- 222

B & C WELDING, INC.
BAD DEBT

Oct. 26, 1983

83-SBE- 223

BOWERMAN'S PHARMACY, INC.
BAD DEBT
LOAN V. CAPITAL CONTRIBUTION

Oct. 26, 1983

83-SBE- 224

CRAFTON WATER CO., ET AL.
CORPORATE LIQUIDATIONS
NONPROFIT ORGANIZATION

Oct. 26, 1983

83-SBE- 225

E. F. HUTTON CALIFORNIA CO.
BASIS

Oct. 26, 1983

83-SBE- 226

GARIBALDI LAND CO.
UNITARY BUSINESS – COMBINATION

Oct. 26, 1983

83-SBE- 227

IMPERIAL 400 NATIONAL, INC.
BUSINESS/NONBUSINESS INCOME
CONSTITUTIONAL/UNCONSTITUTIONAL

Oct. 26, 1983

83-SBE- 228

KRAMER INK CO., INC.
COVENANT NOT TO COMPETE
BUSINESS EXPENSE

Oct. 26, 1983

83-SBE- 229

LUGONIA PARK WATER CO.

Oct. 26, 1983

83-SBE- 230

MABERT FINANCE CO., INC.
BAD DEBT RESERVE

Oct. 26, 1983

83-SBE- 231

MOLE-RICHARDSON CO.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS

Oct. 26, 1983

83-SBE- 232

VICTORVILLE GLASS CO., INC.
BAD DEBT RESERVE

Oct. 26, 1983

83-SBE- 233

AKKY, MOHAMED R. AND LEILA S.
RESIDENCY

Oct. 26, 1983

83-SBE- 234

BRADFORD, EUGENE F. AND MARILYN C.
FAMILY TRUST

Oct. 26, 1983

83-SBE- 235

BREWER, GEORGIANNA
BASIS
INHERITANCE

Oct. 26, 1983

83-SBE- 236

FAIRCHILD, ESTILL WILLIAM
RESIDENCY

Oct. 26, 1983

83-SBE- 237

GRAYBILL, LLOYD C. AND BEATRICE M.
DEFERRED COMPENSATION
PENSION/RETIREMENT INCOME

Oct. 26, 1983

83-SBE- 238

JOHNSTON, JON W. AND ANTOINETTE O.
NOTICE AND DEMAND PENALTY
REASONABLE CAUSE – PENALTY ABATEMENT
LAST – KNOWN ADDRESS RULE

Oct. 26, 1983

83-SBE- 239

LIEDERMAN, DONALD E. AND JUDITH E.
BAD DEBT
LOAN V. CAPITAL CONTRIBUTION

Oct. 26, 1983

83-SBE- 240

MALAN, MAURINE M.
DEDUCTION – LEGAL FEES

Oct. 26, 1983

83-SBE- 241

MANAKA, RINZI AND LILY Y.
RESIDENCY

Oct. 26, 1983

83-SBE- 242

PLUNKETT, DONALD R.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PRESUMPTION OF CORRECTNESS
SUBSTANDARD HOUSING

Oct. 26, 1983

83-SBE- 243

POLLAK, MICHAEL E. AND CHARLA J.
FEDERAL ACTION
CONSTITUTIONAL/UNCONSTITUTIONAL

Oct. 26, 1983

83-SBE- 244

SLEIGHT, ROGER W.
LATE PAYMENT PENALTY
PENALTY – LATE PAYMENT
REASONABLE CAUSE – PENALTY ABATEMENT

Oct. 26, 1983

83-SBE- 245

SPEECE, FRANK AND SHIRLEY
RESIDENCY

Oct. 26, 1983

83-SBE- 246

WILLIAMS, ROBERT R.
RESIDENCY

Oct. 26, 1983

83-SBE- 247

ANGELUS HUDSON, INC.
PARTNERSHIPS
CALIFORNIA SOURCE INCOME

Dec.13, 1983

83-SBE- 248

ELIXIR INDUSTRIES
ESTIMATED TAX PENALTY
LATE PAYMENT PENALTY

Dec.14, 1983

83-SBE- 249

ROBERT E. MCKEE, INC.
UNITARY BUSINESS – COMBINATION
DISTORTION

Dec.13, 1983

83-SBE- 250

PARAMOUNT DEVELOPMENT ASSOCIATES, INC.
LATE FILING PENALTY
PENALTY – LATE FILING
BURDEN OF PROOF
REASONABLE CAUSE –  PENALTY ABATEMENT

Dec.14, 1983

83-SBE- 251

PETER L. CRANDALL, M.D., INC.
BUSINESS EXPENSE
CAPITALIZED EXPENSES

Dec.13, 1983

83-SBE- 252

ARONOFF, BEATRICE
PENSION/RETIREMENT INCOME
CALIFORNIA SOURCE INCOME

Dec.13, 1983

83-SBE- 253

BLAKESLEE, LAWRENCE T. AND GALADRIEL
PENSION/RETIREMENT INCOME
CALIFORNIA SOURCE INCOME
ACCRUAL – NONRESIDENCY

Dec.13, 1983

83-SBE- 254

BUTLER, BLAINE S. AND BARBARA G.
DEDUCTIONS – GENERAL
NONRESIDENT
CONSTITUTIONAL/UNCONSTITUTIONAL

Dec.13, 1983

83-SBE- 255

CORNISH, FRANCIS AND LOUISE
PENSION/RETIREMENT INCOME
GAIN OR LOSS – GENERAL
CONSTITUTIONAL/UNCONSTITUTIONAL

Dec.13, 1983

83-SBE- 256

DONNER, FRED E. AND BETTY N.
PENSION/RETIREMENT INCOME
NONRESIDENT
ACCRUAL – NONRESIDENCY

Dec.13, 1983

83-SBE- 257

DRIVER, GEORGE
RESIDENCY

Dec.13, 1983

83-SBE- 258

EDEN, LAWRENCE E.
HEAD OF HOUSEHOLD

Dec.13, 1983

83-SBE- 259

GAFFANEY, DAVID J. AND ROXANA N.
RESIDENCY
INCOME AVERAGING

Dec.13, 1983

83-SBE- 260

HAMMERMAN, RICHARD M. AND CLAIRE P.
STATUTE OF LIMITATIONS – REFUNDS

Dec.13, 1983

83-SBE- 261

HOLMES, CLAIRE M., DECEASED
PREFERENCE TAX/INCOME

Dec.13, 1983

83-SBE- 262

JONES, BILLY R. AND KATHRYN J.
RESIDENCY

Dec.13, 1983

83-SBE- 263

KENNA, EDWARD AND CHRISTINE
DEDUCTION – TRAVEL EXPENSES

Dec.13, 1983

83-SBE- 264

KIM, DON W. AND HYUN S.
SUBSTANDARD HOUSING

Dec.13, 1983

83-SBE- 265

LEWIS, SEYMOUR AND JEANETTE
BAD DEBT
NOTE – VALUE

Dec.13, 1983

83-SBE- 266

MALIAROS, PETER
HEAD OF HOUSEHOLD
DEDUCTION – MOVING EXPENSES

Dec.13, 1983

83-SBE- 267

MONEY, VIRGIL M. AND JEANNE P.
PENSION/RETIREMENT INCOME
ACCRUAL – NONRESIDENCY

Dec.13, 1983

83-SBE- 268

O'MALLEY, ROBERT J.
STATE DISABILITY INSURANCE

Dec.13, 1983

83-SBE- 269

O'NEILL, FRANK D. AND ELSE
CAPITAL GAIN/LOSS
FRIVOLOUS ARGUMENTS

Dec.13, 1983

83-SBE-270

ROBERTSON, CLIFFORD AND GRACE
CREDITS – GENERAL

Dec.13, 1983

83-SBE- 271 ROYSTER, ROBERT H. AND MARY I.
FEDERAL ACTION
STATUTE OF LIMITATIONS – ASSESSMENTS
STATUTE OF LIMITATIONS – FEDERAL CHANGE
CAPITAL GAIN/LOSS

Dec.13, 1983

83-SBE- 272 SANDERSON, HENRY P. AND ROSE
INSTALLMENT SALES

Dec.13, 1983

83-SBE- 273 SAWELENKO, JOHN AND JULIE
DEPRECIATION
REAL PROPERTY

Dec.13, 1983

83-SBE- 274

SCHRAMM, DONALD AND NADA
PREFERENCE TAX/INCOME

Dec.13, 1983

83-SBE- 275 SHERRIFF, JOHN R.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT

Dec.13, 1983

83-SBE- 276 SURETTE, RONALD L. AND JOYCE E.
RESIDENCY

Dec.13, 1983

83-SBE- 277 VIDLOCK, WILFORD E. AND REVA C.
FEDERAL ACTION
DEDUCTION – TAXES PAID
BUSINESS LOSS
JURISDICTION

Dec.13, 1983