Franchise and Income Tax Formal Legal Opinions Adopted in 1985

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Appeal No. Appeal Name Date
85-SBE-001 ATLAS HOTELS, INC.
UNITARY BUSINESS INSTANT UNITY
UNITARY BUSINESS DIVERSE LINES OF BUSINESS
Jan. 8, 1985
85-SBE-002 BELLAMY, STEPHEN
FRAUD
ILLEGAL ACTIVITIES
INCOME ESTIMATED BY FRANCHISE TAX BOARD
Jan. 8, 1985
85-SBE-003 DEAUVILLE RESTAURANT, INC.
BURDEN OF PROOF DEDUCTIONS
DEDUCTIONS GENERAL
Jan. 8, 1985
85-SBE-004 GRIDER, JON
BURDEN OF PROOF FEDERAL ACTION
Jan. 8, 1985
85-SBE-005 HOLT, RUSSELL G.
CARRYOVER / CARRYBACK
Jan. 8, 1985
85-SBE-006 HOYA LENS OF AMERICA, INC.
CONSTITUTIONALITY OF STATUTE
UNITARY BUSINESS COMBINATION
Jan. 8, 1985
85-SBE-007 JACOBUS, HAROLD R.
BASIS
DEDUCTION LEGAL FEES
Jan. 8, 1985
85-SBE-008 STATE, DAVID AND AVIS
DEDUCTION BAD DEBT
RELATED-PARTY TRANSACTIONS
Jan. 8, 1985
85-SBE-009 STEGMAN, FRED DALE
INCOME ESTIMATED BY FRANCHISE TAX BOARD
Jan. 8, 1985
85-SBE-010 STEGMAN, FRED DALE
Appeal of Fred Dale Stegman, 85-SBE-009, Jan. 8, 1985
Oct. 9, 1985
85-SBE-011 TINDELL, HARVARD W.
RESIDENCY
Jan. 8, 1985
85-SBE-012 DILLETT, FREDERICK AND CHARLOTTE
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Feb. 5, 1985
85-SBE-013 GUILD SAVINGS AND LOAN ASSOC.
CAPITALIZED EXPENSES
DEDUCTION – BUSINESS EXPENSE
Feb. 5, 1985
85-SBE-014 JACOBS, JOHN
RESIDENCY
Feb. 5, 1985
85-SBE-015 KODYRA, EDWARD A. AND LEONORA F.
GROSS INCOME
PENSION / RETIREMENT INCOME
Feb. 5, 1985
85-SBE-016 LAVALLE, PETER
LIKE-KIND EXCHANGE
Feb. 5, 1985
85-SBE-017 MOLTON, JERRY K. AND INGEBORG
RESIDENCY
Feb. 5, 1985
85-SBE-018 MORGAN, ELISA
COMMUNITY PROPERTY
DEDUCTION – CASUALTY / THEFT LOSS
Feb. 5, 1985
85-SBE-019 WHITE, RONALD C.
HEAD OF HOUSEHOLD
Feb. 5, 1985
85-SBE-020 CLOPPER, PAUL W. AND JOANNE B.
DEDUCTION – BUSINESS EXPENSE
PERSONAL EXPENSE
Apr. 9, 1985
85-SBE-021 COMMONWEALTH FINANCIAL CORPORATION
BAD DEBT RESERVE
Apr. 9, 1985
85-SBE-022 FOLTZ, RONALD P. AND GERTRUDE B.
CALIFORNIA-SOURCE INCOME
Apr. 9, 1985
85-SBE-023 GALLARDO, EDDIE AND BESSIE
BURDEN OF PROOF – DEDUCTIONS
DEDUCTIONS – GENERAL
Apr. 9, 1985
85-SBE-024 GHAZALI, SIROOS
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Apr. 9, 1985
85-SBE-025 HALABURKA, MICHAEL J. AND DIANE M.
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT
Apr. 9, 1985
85-SBE-026 HOLGATE ENTERPRISES, INC.
ACCOUNTING METHODS
DEDUCTIONS – GENERAL
Apr. 9, 1985
85-SBE-027 J.E. FARMER SHEET METAL, HEATING AND AIR CONDITIONING, INC.
ACCOUNTING METHODS
DEDUCTIONS – GENERAL
Apr. 9, 1985
85-SBE-028 JAMES C. COLEMAN PSCHOLOGICAL CORPORATION AND JAMES C. AND AZALEA COLEMAN
DISGUISED DIVIDENDS
Apr. 9, 1985
85-SBE-029 MIDWAY HOMES
LOSS – SITUS
Apr. 9, 1985
85-SBE-030 MOR-BEN INSURANCE MARKETS CORPORATION
DEDUCTION – BAD DEBT
Apr. 9, 1985
85-SBE-031 PRENESTI, CARMINE T.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Apr. 9, 1985
85-SBE-032 PRENESTI, CARMINE T.
Appeal of Carmine T. Prenesti, 85-SBE-031, Apr. 9, 1985
Sept. 10, 1985
85-SBE-033 REGIONAL INSURANCE CENTER
DEDUCTION – BAD DEBT
Apr. 9, 1985
85-SBE-034 TONSBERG, R. AND SONJA J.
FRIVOLOUS ARGUMENTS
VALID TAX RETURN
ZERO RETURN
Apr. 9, 1985
85-SBE-035 WEAVER, ROBERT C. AND GRACE L.
RESIDENCY
Apr. 9, 1985
85-SBE-036 ALFA PLASTICS, INC.
BAD DEBT RESERVE
May 8, 1985
85-SBE-037 CALDWELL, THOMAS M. AND MARY H.
DEPRECIATION
FARM LOSS
May 8, 1985
85-SBE-038 CALIFORNIA 6 MOTELS AND WESTERN 6 MOTELS
DEPRECIATION
May 8, 1985
85-SBE-039 DAVIS, JARED
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTION
HEAD OF HOUSEHOLD
May 8, 1985
85-SBE-040 D'EUSTACHIO, ANTHONY J. AND ANN S.
FILING STATUS – GENERAL
RESIDENCY
May 8, 1985
85-SBE-041 FIRESTONE TIRE AND RUBBER COMPANY
INTEREST – IMPOSITION
May 8, 1985
85-SBE-042 GUIDO, JOHN AND HAROULA
NON-CALIFORNIA SOURCE INCOME
May 8, 1985
85-SBE-043 MARTIN, WILLIAM AND CHARLOTTE
DEDUCTION – BUSINESS EXPENSES
PERSONAL EXPENSES
May 8, 1985
85-SBE-044 MC COTTER, JAMES D.
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
May 8, 1985
85-SBE-045 RIETZ, CHARLES R.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Apr. 9, 1985
85-SBE-046 SNDYR, LADISLOV AND NOELEEN
CREDIT – ENERGY CONSERVATION
May 8, 1985
85-SBE-047 SWISS AMERICAN JEWELERS
ABUSE OF DISCRETION
BAD DEBT RESERVE
STANDARD OF REVIEW
May 8, 1985
85-SBE-048 J. B. TORRANCE, INC.
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
May 8, 1985
85-SBE-049 UZIEL, MICHAEL MOSHE AND ZVIA
CREDIT – SOLAR
May 8, 1985
85-SBE-050 AMARAL, FRANK V. AND GERTRUDE
DEDUCTIONS – GENERAL
June 25, 1985
85-SBE-051 AMWALT GROUP, INC., (THE)
Appeal of The Amwalt Group, Inc., 83-SBE-152, July 28, 1983
June 25, 1985
85-SBE-052 ARNOLD, LLOYD AND NANCY
PENALTY – LATE FILING
June 25, 1985
85-SBE-053 BANK OF TOKYO, LTD.
Appeal of California First Bank, 85-SBE-056, June 25, 1985
June 25, 1985
85-SBE-054 BENEDIK, MARTIN J.
HEAD OF HOUSEHOLD
June 25, 1985
85-SBE-055 BIRD, WILLIAM L. AND MARILYN L.
DEDUCTION – CASUALTY / THEFT LOSS
June 25, 1985
85-SBE-056 CALIFORNIA FIRST BANK
UNITARY BUSINESS – COMBINATION
June 25, 1985
85-SBE-057 CHOE MEAT COMPANY
ABUSE OF DISCRETION
BAD DEBT RESERVE
June 25, 1985
85-SBE-058 FOSTER, HOWARD E. AND KAREN R.
SHAM TRANSACTION
TAX SHELTERS
June 25, 1985
85-SBE-059 HARRISON, TERANCE AND BRENDA
COMMUNITY PROPERTY
DOMICILE – INDIVIDUAL
RESIDENCY
June 25, 1985
85-SBE-060 INDEPENDENCE SAVINGS AND LOAN ASSN.
SAVINGS AND LOAN ASSOCIATION
June 25, 1985
85-SBE-061 KELLOGG, WILLIAM C. AND JANE J.
EXPENSES – PERSONAL V. BUSINESS
June 25, 1985
85-SBE-062 KLOOS, RICHARD A.
LOSSES – GENERAL
June 25, 1985
85-SBE-063 LENZ, PETER (AKA JOHN RICHARD DIAMOND)
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
June 25, 1985
85-SBE-064 MUNOZ, ROBERTO AND MARIA, ET AL.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD 
PENALTY – NEGLIGENCE
June 25, 1985
85-SBE-065 OWCHINKO, ROBERT D. AND SUSAN
RESIDENTS
June 25, 1985
85-SBE-066 PICK, LORE
CALIFORNIA-SOURCE INCOME
June 25, 1985
85-SBE-067 PLONE, IRVING AND SONDRA
CONTRIBUTION TO CAPITAL
DEDUCTION – BUSINESS EXPENSE
June 25, 1985
85-SBE-068 TIMO, GASIO AND THEODORA B.
RESIDENCY
June 25, 1985
85-SBE-069 WOHLER, HENRY E. AND MARJORIE E.
SHAM TRANSACTION
TAX SHELTERS
June 25, 1985
85-SBE-070 ALLARD, TERRENCE J. AND MICHELE
EDUCATION EXPENSES
July 30, 1985
85-SBE-071 BERTRAND, DAVID G.
EXEMPT INCOME
PENSION / RETIREMENT INCOME
July 30, 1985
85-SBE-072 BRAGG CRANE SERVICE, INC.
CORPORATION ORGANIZATION / REORGANIZATION
PENALTY – LATE PAYMENT
July 30, 1985
85-SBE-073 CHESS, SAMUEL AND SHIRLEY
DEDUCTION – BAD DEBT
July 30, 1985
85-SBE-074 DAVLIN PAINT COMPANY
ABUSE OF DISCRETION
BAD DEBT RESERVE
July 30, 1985
85-SBE-075 EGEBERG, JEFFREY L. AND DONNA S.
RESIDENCY
July 30, 1985
85-SBE-076 ISRAEL, CARMA, DECEASED
DISTRIBUTABLE NET INCOME
ESTATES
July 30, 1985
85-SBE-077 MATTHIESSEN, EARL AND MARION
STATUTE OF LIMITATIONS – REFUNDS
July 30, 1985
85-SBE-078 MORGAN, JOE AND GLORIA
RESIDENCY
July 30, 1985
85-SBE-079 PAESEL, CARL M. AND SANDRA K.
NON-CALIFORNIA SOURCE INCOME
July 30, 1985
85-SBE-080 POWERINE OIL CO.
JOINT VENTURE
UNITARY BUSINESS – COMBINATION
June 26, 1985
85-SBE-081 REYNOLDS, EDDIE E. AND JANICE
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
July 30, 1985
85-SBE-082 SCHELL, KATHY J.
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
July 30, 1985
85-SBE-083 STEPHENS, RUSSELL R., JR.
RESIDENCY
July 30, 1985
85-SBE-084 WYATT, GREGORY LYNELL
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
July 30, 1985
85-SBE-085 BELLEW, J. T. AND MILDRED
DEDUCTION – BAD DEBT
Aug. 20, 1985
85-SBE-086 CLEMONS, DEAN D.
RESIDENCY
Aug. 20, 1985
85-SBE-087 DAVIS, BILLY L. AND SUZETTE
RESIDENCY
Aug. 20, 1985
85-SBE-088 DEJAY PRODUCTS
DEDUCTION – BAD DEBT
Aug. 20, 1985
85-SBE-089 ENCINO OAKS SCHOOL, INC.
CORPORATION MINIMUM TAX
Aug. 20, 1985
85-SBE-090 MCAFEE, PAUL D. AND KATHERINE Y.
CREDIT – ENERGY CONSERVATION
Aug. 20, 1985
85-SBE-091 MCEWEN, GEORGE S. AND JEAN D.
PENALTY – ESTIMATED TAX
Aug. 20, 1985
85-SBE-092 NORTH AMERICAN EXPLORATION CO., INC.
PENALTY – ESTIMATED TAX
Aug. 20, 1985
85-SBE-093 PANORAMA PRODUCTS, INC.
DEDUCTION – BUSINESS EXPENSE
Aug. 20, 1985
85-SBE-094 TUBMAN, PHILIP W. AND RENATE
CREDIT – SOLAR
Aug. 20, 1985
85-SBE-095 TUBMAN, PHILIP W. AND RENATE
Appeal of Philip and Renate Tubman, 85-SBE-094, Aug. 20, 1985
Oct. 9, 1985
85-SBE-096 ATLANTA HOCKEY, INC., ET AL.
COLLATERAL ESTOPPEL
CORPORATION MINIMUM TAX
DOING BUSINESS
Sept. 10, 1985
85-SBE-097 BOONE, JOHN R. AND NANCY B.
RESIDENCY
Sept. 10, 1985
85-SBE-098 DEBSKI, WITOLD J. AND MARIA
RESIDENCY
Sept. 10, 1985
85-SBE-099 GONICK, HARRY AND ELEANOR H.
PREFERENCE TAX / INCOME
Sept. 10, 1985
85-SBE-100 NEVIS INDUSTRIES, INC.
UNITARY BUSINESS – OWNERSHIP
Sept. 10, 1985
85-SBE-101 PARKER, LAWRENCE D. AND BARBARA L.
DEDUCTION – BUSINESS EXPENSE
DEDUCTION – HOME OFFICE
INTEREST – ABATEMENT
Sept. 10, 1985
85-SBE-102 PRIME PLASTICS SYSTEMS, INC.
ABUSE OF DISCRETION
BAD DEBT RESERVE
Sept. 10, 1985
85-SBE-103 SCHRAM, ROBERT R.
RESIDENCY
Sept. 10, 1985
85-SBE-104 SOUTHWESTERN DEVELOPMENT COMPANY
BUSINESS / NONBUSINESS INCOME
DEDUCTION – BAD DEBT
LOAN V. CAPITAL CONTRIBUTION
WORTHLESS STOCK LOSS
Sept. 10, 1985
85-SBE-105 SPIERING, CHESTER H. AND VIRGINIA B.
DEDUCTION – BAD DEBT
PERSONAL EXPENSE
Sept. 10, 1985
85-SBE-106 TRAILS END, INC.
UNITARY BUSINESS – COMBINATION
Sept. 10, 1985
85-SBE-107 W. K. EQUIPMENT COMPANY
JOINT VENTURE
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
Sept. 10, 1985
85-SBE-108 YASKULSKI, SHARON G.
STATUTE OF LIMITATIONS – REFUNDS
Sept. 10, 1985
85-SBE-109 AIR CONDITIONING SALES, INC.
BAD DEBT RESERVE
Oct. 9, 1985
85-SBE-110 BAKER, FRANCES L.
CREDIT – OTHER STATE TAXES
Oct. 9, 1985
85-SBE-111 BITTNER, GEORGE D.
CALIFORNIA-SOURCE INCOME
INCOME FROM INTANGIBLES
PARTNERSHIPS
Oct. 9, 1985
85-SBE-112 CAMPBELL, J. B. AND P. R.
PENALTY – LATE PAYMENT
Oct. 9, 1985
85-SBE-113 CHEESEWRIGHT, ROBERT W. AND GWENDOLYN
DEDUCTION – CHARITABLE CONTRIBUTION
Oct. 9, 1985
85-SBE-114 CONTINENTAL DESERT PROPERTIES, INC.
LIKE-KIND EXCHANGE
Oct. 9, 1985
85-SBE-115 CUNIBERTI, REMO C. AND JEAN
PREFERENCE TAX / INCOME
Oct. 9, 1985
85-SBE-116 DAILEY ENTERPRISES
ABUSE OF DISCRETION
ACCOUNTING METHODS
BAD DEBT RESERVE
Oct. 9, 1985
85-SBE-117 FITHIAN, JAMES AND LINDA
CREDIT – RENTERS
Oct. 9, 1985
85-SBE-118 FURER, LEWIS AND MARTHA I.
PREFERENCE TAX / INCOME
Oct. 9, 1985
85-SBE-119 GIBERSON, GENE AND DARNELL
RESIDENCY
Oct. 9, 1985
85-SBE-120 GLICK, GENE AND ELAINE
CONSTRUCTIVE DIVIDEND
Oct. 9, 1985
85-SBE-121 GROSH SCENIC STUDIOS, INC.
ABUSE OF DISCRETION
BAD DEBT RESERVE
Oct. 9, 1985
85-SBE-122 HOLLANDER, DAVID A. AND SANDRA
DEDUCTION – MOVING EXPENSES
Oct. 9, 1985
85-SBE-123 JOYCE, JAMES E. AND SHARON L.
FRIVOLOUS ARGUMENTS>
PARTNERSHIPS
VALID TAX RETURN
Oct. 9, 1985
85-SBE-124 KEELING, BARRY H.
RESIDENCY
Oct. 9, 1985
85-SBE-125 KERSTEIN, ROBERT AND GERALDINE
CARRYOVER / CARRYBACK
Oct. 9, 1985
85-SBE-126 LEACH, SAM L. AND VIRGINIA L.
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
Oct. 9, 1985
85-SBE-127 NEDEROSTEK, RICHARD M. AND CATHERINE C. CARNEY
CREDIT – ENERGY CONSERVATION
Oct. 9, 1985
85-SBE-128 POLEMIC PRESS PUBLICATIONS, INC.
CORPORATION MINIMUM TAX
Oct. 9, 1985
85-SBE-129 SALENGER, GARY
DEDUCTION – BAD DEBT
Oct. 9, 1985
85-SBE-130 SBK CORPORATION, TAXPAYER, AND BALDWIN JEWELERS, ASSUMER AND/OR TRANSFEREE
BAD DEBT RESERVE
Oct. 9, 1985
85-SBE-131 WESSMAN TOYOTA-PONTIAC, INC.
BAD DEBT RESERVE
DEDUCTION – CASUALTY / THEFT LOSS
Oct. 9, 1985
85-SBE-132 WOLF, STEPHAN J., ESTATE OF
CLOSELY HELD CORPORATIONS
OPTIONS
Oct. 9, 1985
85-SBE-133 AQUA AEROBICS SYSTEMS, INC.
PUBLIC LAW 86-272
Nov. 6, 1985
85-SBE-134 BOEHME, THOMAS K. AND GAIL G.
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT
RESIDENCY
United States v. Boyle (1985) 469 U.S. 241
Nov. 6, 1985
85-SBE-135 DE MEY VAN STREEFKERK, M. T.
PENSION / RETIREMENT INCOME
TAX TREATY
Nov. 6, 1985
85-SBE-136 ERICSON, JOHN K.
ASSIGNMENT OF INCOME
GROSS INCOME
Nov. 6, 1985
85-SBE-137 GOUGH, JEFFREY A. AND JUDITH
CREDIT – ENERGY CONSERVATION
Nov. 6, 1985
85-SBE-138 HAUBER, CHARLES E. AND VALERIE K.
RESIDENCY
Nov. 6, 1985
85-SBE-139 JUHANG, HEE YANG
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Nov. 6, 1985
85-SBE-140 LUNSFORD TOYOTA, INC.
ABUSE OF DISCRETION
BAD DEBT RESERVE
Nov. 6, 1985
85-SBE-141 MENDELSOHN, DAVID G. AND HELEN
BURDEN OF PROOF
DEDUCTION – BAD DEBT
NEW ISSUE ON APPEAL
Nov. 6, 1985
85-SBE-142 ROCCAFORTE, DAVID AND DARLENE G.
CREDIT – ENERGY CONSERVATION
Nov. 6, 1985
85-SBE-143 SAVAGE, ROBERT J.
DEFERRED COMPENSATION
GAIN – ORDINARY V. CAPITAL
Nov. 6, 1985
85-SBE-144 SHERRICK, JOHN T. AND DIANNA
CREDIT – ENERGY CONSERVATION
Nov. 6, 1985
85-SBE-145 WU, KUANG W. AND BIE C.
DEDUCTION – BAD DEBT
Nov. 6, 1985
85-SBE-146 ARMSTRONG, GARY O.
BURDEN OF PROOF
BURDEN OF PROOF – DEDUCTIONS
FRAUD
Dec. 3, 1985
85-SBE-147 COACHMEN INDUSTRIES OF CALIFORNIA, INC.
DISTORTION
UNITARY BUSINESS – COMBINATION
Dec. 3, 1985
85-SBE-148 GOLDMAN, HAROLD AND JEAN
BURDEN OF PROOF – DEDUCTIONS
Dec. 3, 1985
85-SBE-149 JACKSON, RUSSEL D., AKA RUSSEL A. JACKSON, JR.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS
Dec. 3, 1985
85-SBE-150 JOHN MANNING & COMPANY, INC.
BAD DEBT RESERVE
Dec. 3, 1985
85-SBE-151 LEWIS, SAM I. AND MARJORIE H.
LOAN V. DIVIDEND
Dec. 3, 1985
85-SBE-152 O.S.C. CORPORATION, ET AL.
COMBINED REPORT
LAWSUIT PROCEEDS
SETTLEMENTS
UNITARY BUSINESS – COMBINATION
Dec. 3, 1985
85-SBE-153 ELLIOTT, MARY
PETITION FOR REHEARING
Feb. 5, 1985
85-SBE-154 INGLEWOOD PARK CEMETERY ASSN. ENDOWMENT CARE FUND
NONPROFIT ORGANIZATION
TAX-EXEMPT ORGANIZATION
July 30, 1985
85-SBE-155 A. EPSTEIN AND SONS, INC.
BUSINESS / NONBUSINESS INCOME
UNITARY BUSINESS – COMBINATION
Feb. 5, 1985
85-SBE-156 LEE, ROBERT C. AND MARY P.
PETITION FOR REHEARING
June 25, 1985