Franchise and Income Tax Formal Legal Opinions Adopted in 1993

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Appeal No. Appeal Name Date
93-SBE-001 MOULIN, MICHAEL N. AND MARDEE SUE
DEDUCTION – BUSINESS EXPENSE
Internal Revenue Code Section 162
Internal Revenue Code Section 262
Jan 13, 1993
93-SBE-002 PPG INDUSTRIES, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – GENERAL
Butler Bros. V. McColgan (1941) 17 Cal.2d 644
Appeal of Mohasco Corporation, 82-SBE-306, Oct. 14, 1982
Jan. 13, 1993
93-SBE-002-A PPG INDUSTRIES, INC.
Appeal of PPG Industries, Inc., 93-SBE-002, Jan. 13, 1993
Aug. 17, 1994
93-SBE-002-B PPG INDUSTRIES, INC.
DEPRECIATION
PETITION FOR REHEARING
Apr. 31, 1995
93-SBE-003 UNION CARBIDE CORPORATION
PROPERTY FACTOR
UNITARY BUSINESS – APPORTIONMENT
VALUATION
Revenue and Taxation Code section 25130
California Code of Regulations, title 18, section 25137, subd. (b)
Appeal of Union Carbide Corp. 84-SBE-057, Apr. 5, 1984
Jan. 13, 1993
93-SBE-005 CTS KEENE, INC., ET AL.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL TEST
Revenue and Taxation Code section 25120
Appeal of Mark Controls Corporation, 86-SBE-204, Dec. 3, 1986
Appeal of Occidental Petroleum, 83-SBE-119, June 21, 1983
Feb. 10, 1993
93-SBE-005-A CTS KEENE, INC., ET AL.
Appeal of CTS Keene, Inc., 93-SBE-005, Feb. 10, 1993
June 24, 1993
93-SBE-006 BARRY, GEORGE AND LINDA, ET AL.
NEW ISSUE ON APPEAL
PREFERENCE TAX / INCOME
SMALL BUSINESS STOCK
Appeal of Magnus F. and Denise Hagen, 86-SBE-072, Apr. 9, 1986
Apr. 22, 1993
93-SBE-006-A BARRY, GEORGE AND LINDA
Appeal of George and Linda Barry, et al., 93-SBE-006, Apr. 2, 1993
Apr. 5, 1995
93-SBE-006-B CLINTON, DEWITT A. AND PATRICIA A.
Appeal of George and Linda Barry, et al., 93-SBE-006, Apr. 2, 1993
Apr. 5, 1995
93-SBE-006-C HIRSH, RICHARD AND DIANA
Appeal of George and Linda Barry, et al., 93-SBE-006, Apr. 2, 1993
Apr. 5, 1995
93-SBE-006-D LEVIN, ROBERT K.
Appeal of George and Linda Barry, et al., 93-SBE-006, Apr. 2, 1993
Apr. 5, 1995
93-SBE-007 MERRY MARY FABRICS, INC., ET AL.
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
Revenue and Taxation Code section 25101
Container Corp. v. Franchise Tax Board (1983) 463 U.S. 159
Tenneco West v. Franchise Tax Board (1991) 234 Cal.App.3d 1510
Apr. 22, 1993
93-SBE-008 SARGENT INDUSTRIES, INC.
CANCELLATION OF DEBT INCOME
Revenue and Taxation Code section 24271
Apr. 22, 1993
93-SBE-009 F.W. WOOLWORTH CO., ET AL.
INTEREST EXPENSE / INTEREST OFFSET
UNITARY BUSINESS – COMBINATION
Revenue and Taxation Code section 24344
June 24, 1993
93-SBE-010 LEVIN, KENNETH M. AND CAROL ANN
SMALL BUSINESS STOCK
Internal Revenue Code section 1223
Revenue and Taxation Code section 18162.5
June 24, 1993
93-SBE-010-A LEVIN, KENNETH M. AND CAROL ANN
Appeal of Kenneth M. and Carol Ann Levin, 93-SBE-010, June 24, 1993
Dec. 2 1993
93-SBE-011 MURIETA SALES CORP.
INTEREST – ABATEMENT
JURISDICTION
Appeal of Philip C. and Ellen Boesner Snell, 92-SBE-023, July 30, 1992
June 24, 1993
93-SBE-012 GOLDSTEIN, JOSEPH M. AND FRANCES
FARM LOSS
PREFERENCE TAX / INCOME
Revenue and Taxation Code section 17063
June 24, 1993
93-SBE-013 HAUSERMAN, INC.
DOING BUSINESS IN CALIFORNIA
PUBLIC LAW 86-272
Sept. 30, 1993
93-SBE-014 WEST VALLEY LAND MANAGEMENT CO. ETC
Appeal of West Valley Land Management Co., Opn on Pet for Rehg,
93-SBE-014-A, Aug. 2, 1995
Sept. 30, 1993
93-SBE-014-A WEST VALLEY LAND MANAGEMENT CO. ETC
INSTALLMENT SALES
S CORPORATIONS
Revenue and Taxation Code section 24667
Revenue and Taxation Code section 24672
Internal Revenue Code section 453B
Aug. 2, 1995
93-SBE-015 BOONE, DENNIS L.
CALIFORNIA METHOD
EQUITABLE ESTOPPEL
NONRESIDENT
Revenue and Taxation Code section 17041, subd. (b)
Appeal of Louis N. Million, 87-SBE-036, May 7, 1987
Oct. 28, 1993
93-SBE-016 HOUSE, GEORGE R. II, AND EDNA
EMPLOYMENT BENEFITS
EXEMPT INCOME
GROSS INCOME
Internal Revenue Code section 61
Internal Revenue Code section 104(a)
Oct. 28, 1993
93-SBE-0017 TOFIG, MAURICE AND LAINEY
DEDUCTION – BUSINESS EXPENSE
EMPLOYEE – STATUTORY V. COMMON LAW
Internal Revenue Code section 3121(d)
Oct. 28, 1993