Franchise and Income Tax Formal Legal Opinions Adopted in 1997

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Appeal No. Appeal Name Date
97-SBE-001AERO VIRONMENT, INC.
CREDIT – SOLAR 
UNITARY BUSINESS – CREDITS
Revenue and Taxation Code section 23601.4
Jan. 10, 1997
97-SBE-002BECHTEL POWER CORP., ET AL.
SALES FACTOR
COST-PLUS CONTRACT
California Code of Regulations, title 18, section 25134
Mar. 19, 1997
97-SBE-003YVONNE M. GOODWIN
DUTY TO FILE RETURN
INTEREST – ABATEMENT
LAST-KNOWN ADDRESS RULE
MINORS
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT
Revenue and Taxation Code section 19104
Revenue and Taxation Code section 19131
Revenue and Taxation Code section 19133
Mar. 19, 1997
97-SBE-004USC SURGEONS, INC.
PENALTY – ESTIMATED TAX
TAX-EXEMPT ORGANIZATION
Revenue and Taxation Code section 23701
California Code of Regulations, title 18, section 23701
Mar. 19, 1997
97-SBE-005MARY G. BROWN
NEW ISSUE ON APPEAL
PASSIVE ACTIVITY
PREFERENCE TAX / INCOME
RENTAL INCOME
SMALL BUSINESS STOCK  
Appeal of Beneficial California, Inc., 96-SBE-001, Feb. 22, 1996 FTB Legal Ruling 428
Apr. 10, 1997
97-SBE-006WILLIAM TIERNEY
Appeal of William Tierney, opn. on pet. for rhg, 97-SBE-006-A, Sept. 10, 1997
Apr. 10, 1997
97-SBE-006-AWILLIAM TIERNEY
PETITION FOR REHEARING
HEAD OF HOUSEHOLD
Revenue and Taxation Code section 17042
Internal Revenue Code section 2
Sept. 10, 1997
97-SBE-007AL TIRPA & ASSOCIATES, INC.
DOING BUSINESS IN CALIFORNIA
CORPORATION MINIMUM TAX
QUALIFIED TO DO BUSINESS IN CALIFORNIA
FOREIGN CORPORATION – RIGHT TO APPEAL
Revenue and Taxation Code section 23301
Revenue and Taxation Code section 23151
Apr. 24, 1997
97-SBE-008BROOKS, JR. AND DANIELLE WALKER, ET AL.
FTB ACTIONS / RULINGS – WEIGHT
PREFERENCE TAX / INCOME
SMALL BUSINESS STOCK
Apr. 24, 1997
97-SBE-008-ABROOKS, JR. AND DANIELLE WALKER, ET AL.
Appeal of Brooks, Jr. and Danielle Walker, 97-SBE-008, Apr. 4, 1997
Sept. 10, 1997
97-SBE-009CRG HOLDINGS, INC., FORMERLY CHARLES OF THE RITZ GROUP, LTD.
DIVIDEND INCOME
DOUBLE TAXATION
Internal Revenue Code section 565
Treasury Regulation section 1.565-3(a)
May 8, 1997
97-SBE-009-ACRG HOLDINGS, INC., FORMERLY CHARLES OF THE RITZ GROUP, LTD.
PETITION FOR REHEARING
Aug. 26, 1997
97-SBE-010KELLY SERVICES, INC. AND SUBSIDIARY CORPORATIONS
GROSS INCOME
MICHIGAN SINGLE BUSINESS TAX
VALUE ADDED TAX
Appeal of Dayton Hudson Corp., 94-SBE-003, Feb. 3, 1994
Revenue and Taxation Code section 24345
Treasury Regulation section 1.61-3(a)
May 8, 1997
97-SBE-011ROY AND PHYLLIS WATTS
BASIS
DOUBLE TAXATION
FTB ACTIONS / RULINGS – WEIGHT
INDIVIDUAL RETIREMENT ACCOUNTS – DISTRIBUTIONS
INDIVIDUAL RETIREMENT ACCOUNTS – ROLLOVERS
Revenue and Taxation Code section 17041
Revenue and Taxation Code section 17501
Internal Revenue Code section 72
Internal Revenue Code section 402(a)(5)
Internal Revenue Code section 408(d)(1)
May 8, 1997
97-SBE-011-AROY AND PHYLLIS WATTS
Appeal of Roy and Phyllis Watts, 97-SBE-011, May 8, 1997
Aug. 1, 1997
97-SBE-012MICHAEL E. CURTIS
HEAD OF HOUSEHOLD
HEAD OF HOUSEHOLD – FOSTER CHILD
Revenue and Taxation Code section 17042
Internal Revenue Code section 2
Treasury Regulation section 1.152-2(c)(4)
Health & Safety Code section 1527
Aug. 1, 1997
97-SBE-013LOUIS P. HALVAS
HEAD OF HOUSEHOLD
HEAD OF HOUSEHOLD – FOSTER CHILD
Revenue and Taxation Code section 17042
Internal Revenue Code section 2
Treasury Regulation section 1.152-2(c)(4)
Nov. 20, 1997
97-SBE-014EUGENE AND LILY HELLER
CALIFORNIA SOURCE INCOME
PARTNERSHIPS
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT
Revenue and Taxation Code section 17951
Revenue and Taxation Code section 19131
California Code of Regulations, title 18, section 17951-1(b)
California Code of Regulations, title 18, section 17952-2
Nov. 20, 1997