Franchise and Income Tax Formal Legal Opinions Adopted in 1989

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Appeal No. Appeal Name Date
89-SBE-001AUTOMATIC DATA PROCESSING WEST, INC.
UNITARY BUSINESS - COMBINATION
Jan. 11, 1989
89-SBE-002BROOKFIELD MANOR, INC., TAXPAYER, AND CHRISTIE F. SMITH, HAVILAND V. SMITH, FRANCES F. SMITH, DONNA S. POMEROY, ASSUMERS AND/OR TRANSFEREES AND HAVILAND V. AND FRANCES F. SMITH, ET AL.
LIKE-KIND EXCHANGE
Jan. 11, 1989
89-SBE-003HUBACHER HOLDING CO.
CORPORATE LIQUIDATION
Jan. 11, 1989
89-SBE-004ROBERT M. AND ANN T. BASS, ET AL.
INCOME FROM INTANGIBLES
NON-CALIFORNIA SOURCE INCOME
Jan. 25, 1989
89-SBE-004-AROBERT M. AND ANN T. BASS, ET AL.
Appeal of Robert and Ann Bass, et al, 89-SBE-004, Jan. 25, 1989
Aug. 16, 1989
89-SBE-005A.M. CASTLE & CO.
UNITARY BUSINESS – COMBINATION
Mar. 2, 1989
89-SBE-006BELMONT REID & CO.
STATUTORY CONSTRUCTION
Mar. 2, 1989
89-SBE-007TWENTIETH CENTURY-FOX FILM CORPORATION
BUSINESS / NONBUSINESS INCOME
DIVIDEND INCOME
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
Mar. 2, 1989
89-SBE-008WILLAMETTE INDUSTRIES, INC.
INTERCOMPANY DIVIDENDS
Revenue and Taxation Code section 25106
Mar. 2, 1989
89-SBE-008-AWILLAMETTE INDUSTRIES, INC.
Appeal of Capitol Industries-EMI, Inc., 89-SBE-029, Oct. 31, 1989
Aug. 2, 1989
89-SBE-009SPIRO T. AND ELINOR I. AGNEW
BURDEN OF PROOF – DEDUCTIONS
Apr. 6, 1989
89-SBE-010JOSEPH PORRAZZO
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
RETROACTIVE APPLICATION – LAW / DECISION
Apr. 6, 1989
89-SBE-011ROBERT L. AND PHYLLIS SALABER
DEDUCTION – TRAVEL EXPENSES
Apr. 6, 1989
89-SBE-012JAMES C. AND FERN CROCKER
TRUSTS – ABUSIVE
May 11, 1989
89-SBE-013ESTATE OF LINDSAY C. HOWARD, WILLIAM H. HAIR, MARY W. SULLIVAN, ET AL.
DEDUCTION – TAXES PAID
ESTATES
May 11, 1989
89-SBE-014RALPH G. AND MARTHA E. MCQUOID
ACCRUAL – NORESIDENCY
GROSS INCOME
PENSION / RETIREMENT INCOME
Appeal of Virgil and Jeanne P. Money, 83-SBE-267, Dec. 13, 1983
May 11, 1989
89-SBE-015JAMES D. AND HELEN WITHERSPOON
PREFERENCE TAX / INCOME
May 11, 1989
89-SBE-016ROBERT A. GOODIN AND ESTATE OF THOR F. AND MARJORIE C. WILCOX
PARTNERSHIPS
June 2, 1989
89-SBE-017MERRILL, LYNCH, PIERCE, FENNER & SMITH, INC.
DISTORTION
SALES FACTOR
UNITARY BUSINESS – APPORTIONMENT
Revenue and Taxation Code section 25137
Appeal of Pacific Telephone, 78-SBE-028, May 4, 1978
Container Corp. v. Franchise Tax Board (1983) 463 U.S. 159
June 2, 1989
89-SBE-018DENTAL INSURANCE CONSULTANTS, INC.
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
Aug. 2, 1989
89-SBE-019DIANE L. MORRIS TRUST, ET AL.
PREFERENCE TAX / INCOME
Aug. 2, 1989
89-SBE-020CHARLES A. DRACE
PREFERENCE TAX / INCOME
Aug. 2, 1989
89-SBE-021TISHMAN REALTY & CONSTRUCTION CO., AND TISHMAN DAVIS CORPORATION, ASSUMER AND/OR TRANSFEREE
BUSINESS / NONBUSINESS INCOME
INVOLUNTARY CONVERSION
TAX BENEFIT RULE
Aug. 2, 1989
89-SBE-022JUANITA A. DIAZ AND CONSTANCE B. WATTS
HEAD OF HOUSEHOLD
REFUND CLAIMS
Aug. 2, 1989
89-SBE-023SAVOY HOTEL, INC.
CORPORATE LIQUIDATION
Aug. 16, 1989
89-SBE-023-ASAVOY HOTEL, INC.
Appeal of Savoy Hotel, Inc., 89-SBE-023, Aug. 16, 1989
Jan. 10, 1990
89-SBE-024HENRY J. AND FLORENCE BRADLEY
SMALL BUSINESS STOCK
Sept. 26, 1989
89-SBE-025RAYMOND E. AND JOY LECOMPTE
DEDUCTION – BAD DEBT
DEDUCTION – MEDICAL EXPENSES
INTEREST – ABATEMENT
INTEREST – IMPOSITION
SETTLEMENTS
Sept. 26, 1989
89-SBE-026NORTHRIDGE FASHION CENTER, INC.
PENALTY – ESTIMATED TAX
TAX-EXEMPT ORGANIZATION
Sept. 26, 1989
89-SBE-027JAMES B. AND LINDA PESIRI
COVENANT NOT TO COMPETE
Sept. 26, 1989
89-SBE-028THE PROCTOR & GAMBLE MANUFACTURING COMPANY, ET AL.
PROPERTY FACTOR
UNITARY BUSINESS – APPORTIONMENT
Revenue and Taxation Code section 25129
Revenue and Taxation Code section 25137
Appeal of Union Carbide Corp., 84-SBE-057, Apr. 5, 1984
Sept. 26, 1989
89-SBE-029CAPITOL INDUSTRIES-EMI, INC.
CONSTITUTIONALITY OF STATUTE
TREATY
UNITARY BUSINESS – COMBINATION
California Constitution, Art. III, sec. 3.5
Oct. 31, 1989
89-SBE-029-ACAPITOL INDUSTRIES-EMI, INC.
Appeal of Capitol Industries-EMI, Inc., 89-SBE-029, Oct. 31, 1989
Mar. 6, 1990
89-SBE-030VICTOR P. ABEGG
ASSIGNMENT OF INCOME
GROSS INCOME
Nov. 29, 1989
89-SBE-031CARMEL MORTGAGE CORPORATION
NET OPERATING LOSS
Nov. 29, 1989
89-SBE-032CHARLES AND PENNY DREILING
DOMICILE – INDIVIDUAL
PENALTY – LATE FILING
RESIDENCY
Nov. 29, 1989