Franchise and Income Tax Formal Legal Opinions Adopted in 1995

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Appeal No. Appeal Name Date
95-SBE-001 ALAMEDA BANCORPORATION, INC., ET AL.
BANKS & FINANCIAL CORPORATIONS
LEASE/CONDITIONAL SALE
UNITARY BUSINESS – INTRASTATE
Mar. 9, 1995
95-SBE-001-A ALAMEDA BANCORPORATION, INC., ET AL.
Appeal of Alameda Bancorporation, Inc., 95-SBE-001, Mar. 9, 1995
Aug. 2, 1995
95-SBE-001-B ALAMEDA BANCORPORATION, INC., ET AL.
Appeal of Alameda Bancorporation, Inc., 95-SBE-001, Mar. 9, 1995
Oct. 26, 1995
95-SBE-002 CULLINET SOFTWARE, INC., ET AL.
BUSINESS / NONBUSINESS INCOME
WORKING CAPITAL
Revenue and Taxation Code section 25120
May 4, 1995
95-SBE-003 JOE E. AND BETTY S. DAVIS
EQUITABLE RECOUPMENT
STATUTE OF LIMITATIONS – REFUNDS 
Revenue and Taxation Code section 19306
Revenue and Taxation Code section 19311
Rothensies v. Electric Storage Battery co. (1946) 329 U.S. 296
June 29, 1995
95-SBE-004 FAIRMONT HOTEL COMPANY
BUSINESS / NONBUSINESS INCOME
PETITION FOR REHEARING
WORKING CAPITAL
Revenue and Taxation Code section 25120
June 29, 1995
95-SBE-005 NICHOLAS SCHILLACE
INTEREST – ABATEMENT
JURISDICTION
Revenue and Taxation Code section 19043
Internal Revenue Code section 6211
Aug. 2, 1995
95-SBE-006 THE BANK OF TOKYO, LIMITED AND UNION BANK (FORMERLY CALIFORNIA FIRST BANK)
BUSINESS / NONBUSINESS INCOME
DISTORTION
UNITARY BUSINESS – COMBINATION
Revenue and Taxation Code section 25120
Revenue and Taxation Code section 25137
California Code of Regulations, title 18, section 25137-4
Aug. 2, 1995
95-SBE-007 W. W. AND LINDA GEORGE
PETITION FOR REHEARING
Appeal of Wilson Development, 94-SBE-007, Oct. 5, 1994
Aug. 2, 1995
95-SBE-008 HARMINDER S. AND HARPAL CHANA
INTEREST – ABATEMENT
NET OPERATING LOSS
NONRESIDENT
PENALTY – LATE FILING
Revenue and Taxation Code section 17276
Aug. 31, 1995
95-SBE-009 FLUOR CORPORATION
INTEREST – COMPUTATION
TAX YEAR
Aug. 31, 1995
95-SBE-010 RALPH F. LEWIS
STATUTE OF LIMITATIONS – ASSESSMENTS
STATUTE OF LIMITATIONS – FEDERAL CHANGE
Revenue and Taxation Code section 19057
Revenue and Taxation Code section 19060
Aug. 31, 1995
95-SBE-010-A RALPH F. LEWIS
Appeal of Ralph F. Lewis, 95-SBE-010, Aug. 31, 1995
Aug. 31, 1995
95-SBE-011 UNITED MIZRAHI BANK
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – GENERAL
Aug. 31, 1995
95-SBE-012 GLENVER AND JOY MYERS
INDIVIDUAL RETIREMENT ACCOUNTS – EARLY WITHDRAWALS
INDIVIDUAL RETIREMENT ACCOUNTS – ROLLOVERS
Internal Revenue Code section 408
Oct. 26, 1995
95-SBE-012-A GLENVER AND JOY MYERS
Appeal of Glenver and Joy Myers, 95-SBE-012, Oct. 26, 1995
Apr. 11, 1996
95-SBE-013 FIRST PACIFIC BANK; FIRST PACIFIC BANCORP, INC.
REFUND CLAIMS
UNITARY BUSINESS – GENERAL
FTB Legal Ruling 95-2
Nov. 9, 1995
95-SBE-014 PDA ENGINEERING
INSTALLMENT SALES
UNITARY BUSINESS – APPORTIONMENT
Tenneco West, Inc. V. Franchise Tax Board (1991) 234 Cal.App.3d 1510
Nov. 28, 1995
95-SBE-015 DON L. AND MARILU EDDLEMON
STATUTE OF LIMITATIONS – ASSESSMENTS
STATUTE OF LIMITATIONS – FEDERAL ACTION
Revenue and Taxation Code section 19057
Revenue and Taxation Code section 19060
Dec. 12, 1995
95-SBE-016 FLUOR CORPORATION
DISTORTION
SALES FACTOR
UNITARY BUSINESS – APPORTIONMENT
Revenue and Taxation Code section 25134
Revenue and Taxation Code section 25137
California Code of Regulations, title 18, section 25137
Dec. 12, 1995