Franchise and Income Tax Formal Legal Opinions Adopted in 1987

Get Free Acrobat Reader Get Free Acrobat Reader! Most documents on this page are in the Adobe Portable Document Format (pdf). The current version of Acrobat Reader should be used to view pdf files. A free copy of the Acrobat Reader software is available from Adobe.

Appeal No. Appeal Name Date
87-SBE-001 CHAMBER, MORTIMER AND CATHERINE
DEDUCTION – TRAVEL EXPENSES
RESIDENCY
Revenue and Taxation Code section 17014
Jan. 6, 1987
87-SBE-002 FIBREBOARD CORPORATION
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL TEST
Revenue and Taxation Code section 25120
Jan. 6, 1987
87-SBE-003 GAYNOR, EMIL AND ROSE
DEDUCTION – BUSINESS EXPENSES
Jan. 6, 1987
87-SBE-004 LAHEY, LAWRENCE L.
RESIDENCY
Revenue and Taxation Code section 17014
Jan. 6, 1987
87-SBE-005 LOUISIANA-PACIFIC CORPORATION
BUSINESS / NONBUSINESS INCOME
INTERCOMPANY DIVIDENDS
Revenue and Taxation Code section 25120
Jan. 6, 1987
87-SBE-006 MANCHESTER AND TANK EQUIPMENT COMPANY
UNITARY BUSINESS – COMBINATION
Jan. 6, 1987
87-SBE-007 PEEL CONSTRUCTION, INC.
BUSINESS / NONBUSINESS INCOME
LOSSES – SITUS
Jan. 6, 1987
87-SBE-008 PROHOROFF, JOHN T. AND JEAN, AND PROHOROFF, MORRIS
GAIN – ORDINARY V. CAPITAL
Jan. 6, 1987
87-SBE-009 WIESE, CHARLES AND VIRGINIA H. KAHLO, JACK D. AND MARJORIE NICHOLS, JACK M.
CORPORATE LIQUIDATION
Jan. 6, 1987
87-SBE-009-A WIESE, CHARLES AND VIRGINIA H. KAHLO, JACK D. AND MARJORIE NICHOLS, JACK M.
Appeal of Charles Wiese, et al., 87-SBE-009, Jan. 6, 1987
May 7, 1987
87-SBE-010 WOLFE, JOHN R. AND LOUISE R.
GROSS INCOME
Jan. 6, 1987
87-SBE-011 BALDAR INDUSTRIES, INC., AND BRUCE F. BALENT
CORPORATION MINIMUM TAX
Mar. 3, 1987
87-SBE-012 COACHELLA VALLEY SAVINGS AND LOAN ASSN., ET AL
DEDUCTION – TAXES PAID
EXEMPT INCOME
SAVINGS AND LOAN ASSOCIATIONS
Mar. 3, 1987
87-SBE-013 CRAIG CORPORATION
INVENTORY
PROPERTY FACTOR
Mar. 3, 1987
87-SBE-014 CROCKETT, JAMES H.
LIKE-KIND EXCHANGE
Mar. 3, 1987
87-SBE-015 FERREBEE, JOSEPH W.
BURDEN OF PROOF – DEDUCTIONS
DEDUCTIONS – GENERAL
Mar. 3, 1987
87-SBE-016 INCO EXPRESS, INC.
BUSINESS / NONBUSINESS INCOME
WORKING CAPITAL
Revenue and Taxation Code section 25120
Mar. 3, 1987
87-SBE-017 LIPPS, INC.
DISTORTION
EMPLOYEE V. INDEPENDENT CONTRACTOR
PAYROLL FACTOR
Revenue and Taxation Code section 25132
Revenue and Taxation Code section 25137
Mar. 3, 1987
87-SBE-018 MASONITE CORPORATION
BUSINESS / NONBUSINESS INCOME
Revenue and Taxation Code section 25120
Nov. 15, 1988
87-SBE-019 MICHAEL K. SCHMIER, A PROFESSIONAL CORPORATION
PENALTY – LATE FILING
Mar. 3, 1987
87-SBE-020 NANICHE, GEORGE R. AND TATIANA
BASIS
LOSSES – GENERAL
PARTNERSHIPS
Mar. 3, 1987
87-SBE-021 PORTER, RONALD E. AND MARGARET D.
CONSTRUCTIVE DIVIDEND
Mar. 3, 1987
87-SBE-022 STUMPF, HENRY AND JEANETTE
BURDEN OF PROOF
NET OPERATING LOSS
Mar. 3, 1987
87-SBE-023 SUN AND SAND ENTERPRISES, INC., TAXPAYER, AND JAVIER A. TOSTADO, CARL S. MAGGGIO, AND MARK NICKERSON, ASSUMERS AND/OR TRANSFEREES
CORPORATE LIQUIDATION
Mar. 3, 1987
87-SBE-024 U-HAUL CO. OF VAN NUYS
BUSINESS / NONBUSINESS INCOME
PROPERTY FACTOR
UNITARY BUSINESS – COMBINATION
Mar. 3, 1987
87-SBE-025 W.R. THOMASON, INC.
LOSSES – SITUS
PARTNERSHIPS
Mar. 3, 1987
87-SBE-026 CARROLL, JOSEPH BARRY
APPORTIONMENT – INDIVIDUAL
DUTY DAYS
NONRESIDENT
Apr. 7, 1987
87-SBE-027 CENTER STATE BANK
BAD DEBT RESERVE
Apr. 7, 1987
87-SBE-028 DYNATECH FLUID TECHNOLOGY CORPORATION, FORMERLY P M AMERICA, INC.
DEDUCTION – BAD DEBT
Apr. 7, 1987
87-SBE-029 FARMANFARMAI, FIROOZ, TRANSFEREE OF PARIVASH VARZI
JEOPARDY ASSESSMENTS
Apr. 7, 1987
87-SBE-030 FRITRSCHEN, C.H., ESTATE OF
DEDUCTION – CASUALTY / THEFT LOSS
Apr. 7, 1987
87-SBE-031 MAY, RICHARD H. AND DORIS J.
RESIDENCY
Revenue and Taxation Code section 17014
Apr. 7, 1987
87-SBE-032 TILLMAN, ISAAC
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Apr. 7, 1987
87-SBE-033 HOOKER INDUSTRIES, INC.
UNITARY BUSINESS – COMBINATION
May 7, 1987
87-SBE-034 JOHN E. JOHNS D.D.S., INC., TAXPAYER, AND JOHN E. JOHNS ASSUMER AND/OR TRANSFEREE
ACCOUNTING METHODS
May 7, 1987
87-SBE-035 KURTANECK, NICKOLAS AND MABEL H.
GROSS INCOME
May 7, 1987
87-SBE-036 MILLION, LOUIS N.
CALIFORNIA METHOD
PART-YEAR RESIDENT
Revenue and Taxation Code section 17041, subd. (b)
May 7, 1987
87-SBE-037 MORLEY, ROBERT J. AND JAN W.
BASIS
LOSSES – GENERAL
PARTNERSHIPS
May 7, 1987
87-SBE-038 NICHOLAS TURKEY BREEDING FARMS, INC., TAXPAYER, AND ARBOR ACRE'S FARM, INC. ASSUMER AND/OR TRANSFEREE
BUSINESS / NONBUSINESS INCOME
May 7, 1987
87-SBE-039 PHILLIP R. BARRY INSURANCE SERVICES, INC.
AMORTIZATION
May 7, 1987
87-SBE-040 RESNICK, MYRON A.
RESIDENCY
Revenue and Taxation Code section 17014
May 7, 1987
87-SBE-041 SUMITOMO BANK OF CALIFORNIA AND THE SUMITOMO BANK, LTD. OF OSAKA, JAPAN
DISTORTION
UNITARY BUSINESS – COMBINATION
Revenue and Taxation Code section 25101
Revenue and Taxation Code section 25137
May 7, 1987
87-SBE-042 AMES, AMYAS AND EVELYN P., ET AL.
INCOME FROM INTANGIBLES
PENALTY – NOTICE AND DEMAND
June 17, 1987
87-SBE-043 CASTLE & COOKE, INC. ET AL
COMBINED REPORT
PROPERTY FACTOR
June 17, 1987
87-SBE-044 DOBBS, ODIS L. (DECEASED) AND LOIS N
RESIDENCY
PART-YEAR RESIDENTS
June 17, 1987
87-SBE-045 LULL, RAYMOND J. AND LILLIAN I.
CONSTRUCTIVE DIVIDEND
LIKE-KIND EXCHANGE
LOAN V. DIVIDEND
June 17, 1987
87-SBE-046 MAECON, INC.
ACCOUNTING METHODS
LOAN V. DIVIDEND
June 17, 1987
87-SBE-047 MANGIONE, THOMAS
ILLEGAL ACTIVITIES
June 17, 1987
87-SBE-048 NEW AMERICA FUND, INC.
CALIFORNIA-SOURCE INCOME
WORTHLESS STOCK LOSS
June 17, 1987
87-SBE-049 OTT, DAVID WALLY
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
June 17, 1987
87-SBE-050 POSTAL PRESS
UNITARY BUSINESS – COMBINATION
June 17, 1987
87-SBE-051 UMANSKY, EDUARDO AND ESTELA
DEDUCTIONS – GENERAL
LOSSES – GENERAL
June 17, 1987
87-SBE-052 VENTURE OUT, INC.
ABUSE OF DISCRETION
BAD DEBT RESERVE
June 17, 1987
87-SBE-053 WILLAMETTE INDUSTRIES, INC.
JOINT VENTURE
UNITARY BUSINESS – OWNERSHIP
Revenue and Taxation Code section 25101
California Code of Regulations, title 18, section 25137-1
June 17, 1987
87-SBE-054 ECHT, DAVID W. AND CAROLE
ECONOMIC SUBSTANCE
PARTNERSHIPS
Internal Revenue Code section 704
July 28, 1987
87-SBE-055 GELMINI, PETER J. AND SANDRA S.
DEDUCTION – TRAVEL EXPENSES
EDUCATION EXPENSES
July 28, 1987
87-SBE-056 JOHNSON, GEORGE AND SANDRA
DEDUCTION – BAD DEBT
July 28, 1987
87-SBE-057 METALMART, INC.
ABUSE OF DISCRETION
BAD DEBT RESERVE
July 28, 1987
87-SBE-058 POSADA, GERMAN A.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
July 28, 1987
87-SBE-059 SCUDDER, FRANKLIN E. AND SUZANNE H.
DEDUCTION – CASUALTY / THEFT LOSS
LOSSES – GENERAL
PREFERENCE TAX / INCOME
July 28, 1987
87-SBE-060 TEMPLE HOSPITAL CORPORATION
BAD DEBT RESERVE
July 28, 1987
87-SBE-061 TROJAN TOURS, INC.
COVENANT NOT TO COMPETE
July 28, 1987
87-SBE-062 CHRISTIE ELECTRIC CORP.
SALES FACTOR – THROWBACK / THROW BACK
Revenue and Taxation Code section 25135
Appeal of Dresser Industries, 82-SBE-307, June 29, 1982
Aug. 18, 1987
87-SBE-063 POPPELL, ELBERT B.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Aug. 18, 1987
87-SBE-064 VICK, SAMUEL S. AND JANET R.
DEDUCTION – BAD DEBT
LOAN V. CAPITAL CONTRIBUTION
Aug. 18, 1987
87-SBE-065 DONNELL, HAROLD E., JR., AND ROSEMARY G.
CREDIT – OTHER STATE TAXES
NONRESIDENT
Oct. 6, 1987
87-SBE-066 FAIRCO, INC.
FOREIGN CORPORATION – RIGHT TO APPEAL
Oct. 6, 1987
87-SBE-067 MARTIN, NATHAN F. AND SHIRLEY W.
RELATED-PARTY TRANSACTIONS
Oct. 6, 1987
87-SBE-068 OCTOGON DEVELOPMENT COMPANY
DEDUCTION – CASUALTY / THEFT LOSS
Oct. 6, 1987
87-SBE-069 OSCAR ENTERPRISES, L.T.D.
DISTORTION
PROPERTY FACTOR
Revenue and Taxation Code section 25137
Oct. 6, 1987
87-SBE-070 QUAKER STATE OIL REFINING CORPORATION
UNITARY BUSINESS – COMBINATION
Oct. 6, 1987
87-SBE-071 RABIDEAU, PAUL E.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTIONS
Oct. 6, 1987
87-SBE-072 THORPE, FREEMON AND DOROTHY
DEDUCTION – BUSINESS EXPENSES
FEDERAL ACTION
Oct. 6, 1987
87-SBE-073 WOOD, RITCHIE SCOTT
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Oct. 6, 1987
87-SBE-074 DORFMAN, ALAN
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Nov. 18, 1987
87-SBE-075 TARRING, EDWARD J.
RESIDENCY
Nov. 18, 1987
87-SBE-076 AIELLO, FRANK A.
GROSS INCOME
Internal Revenue Code section 61
Dec. 3, 1987
87-SBE-077 SOULKANIAN, ZORIK AND ARTIMIS
DEDUCTION – CASUALTY / THEFT LOSS
Dec. 3, 1987
87-SBE-078 ZMAY, COSTA
DEDUCTION – CASUALTY / THEFT LOSS
Dec. 3, 1987