Franchise and Income Tax Formal Legal Opinions Adopted in 1990

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
90-SBE-001 MEADOWS REALTY COMPANY, ET AL.
HOLDING COMPANY
UNITARY BUSINESS – COMBINATION
Jan. 24, 1990
90-SBE-001-A MEADOWS REALTY COMPANY, ET AL.
HOLDING COMPANY
PETITION FOR REHEARING
UNITARY BUSINESS – COMBINATION
June 6, 1991
90-SBE-002 ROBERT A. FABEL, INC.
UNITARY BUSINESS – COMBINATION
Jan. 24, 1990
90-SBE-003 SIGNAL COMPANIES, INC., THE
BUSINESS / NONBUSINESS INCOME
UNITARY BUSINESS – INSTANT UNITY
Revenue and Taxation Code section 25120
Jan 24, 1990
90-SBE-003-A SIGNAL COMPANIES, INC., THE
Appeal of The Signal Companies, Inc., 90-SBE-003, Jan. 24, 1990
Jan 29, 1992
90-SBE-004 ZUBKOFF, HOWARD AND POTASH, MICHAEL, ETC.
TRANSFER OF TAX LIABILITY
Apr. 30, 1990
90-SBE-004-A ZUBKOFF, HOWARD AND POTASH, MICHAEL, ETC.
Appeal of Howard Zubkoff, 90-SBE-004, Apr. 30, 1990
Aug. 1, 1990
90-SBE-005 HAKIM ALBERT
BURDEN OF PROOF
WORTHLESS STOCK LOSS
Aug. 1, 1990
90-SBE-005-A HAKIM ALBERT
Appeal of Albert Hakin, 90-SBE-005, Aug. 1, 1990
Nov. 27, 1990
90-SBE-006 HARRISON, JOEL N. AND BARBARA R., AND WIDDOES, L. CURTIS
SMALL BUSINESS STOCK
Aug. 1, 1990
90-SBE-007 BAY CITIES SPAY-NEUTER CLINIC, INC.
COVENANT NOT TO COMPETE
INSTALLMENT SALES
Sept. 12, 1990
90-SBE-007-A BAY CITIES SPAY-NEUTER CLINIC, INC.
Appeal of Bay Cities Spay-neuter Clinic, 90-SBE-007, Sept. 12, 1990
May 2, 1991
90-SBE-008 PFAU, GLENN M. AND PHYLLIS R.
DEFERRED COMPENSATION
Sept. 12, 1990
90-SBE-009 J.F. SHEA CO., INC.
ACCOUNTING METHODS
DISTORTION
Sept. 12, 1990
90-SBE-009-A J.F. SHEA CO., INC.
Appeal of J.F. Shea Co., 90-SBE-009, Sept. 12, 1990
Oct. 1, 1990
90-SBE-010 SIERRA PRODUCTION SERVICE, INC.
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
California Code of Regulations, title 18, section 25120, subd. (b)
Sept. 12, 1990
90-SBE-010-A SIERRA PRODUCTION SERVICE, INC.
Appeal of Sierra Production Service, Inc., 90-SBE-010, Sept. 12, 1990
Oct. 23, 1990
90-SBE-011 CUPPLES PAPER BAG COMPANY
TRANSFER OF TAX LIABILITY
Oct. 23, 1990
90-SBE-012 ADICKES, ROBERT F. AND HELEN R.
FRAUD
RESIDENCY
Nov. 27, 1990
90-SBE-013 ROCKWELL INTERNATIONAL CORPORATION
UNITARY BUSINESS – OWNERSHIP
Nov. 27, 1990
90-SBE-015 DR. PEPPER BOTTLING COMPANY
BASIS
DEPRECIATION
UNITARY BUSINESS – INSTANT UNITY
Dec. 5, 1990
90-SBE-016 POWER-LINE SALES, INC.
HOLDING COMPANY
UNITARY BUSINESS – COMBINATION
Dec. 5, 1990