Franchise and Income Tax Formal Legal Opinions Adopted in 1998

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Appeal No. Appeal Name Date
98-SBE-001 ZENITH NATIONAL INSURANCE CORP.
EXPENSES – ALLOCATION
EXPENSES – EXEMPT INCOME
INTEREST EXPENSE / INTEREST OFFSET
Revenue and Taxation Code section 24425.
Internal Revenue Code section 265.
Revenue Procedure 72-18, 1972-1 C.B. 740.
E.F. Hutton Croup, Inc. v. United States (1987) 811 F.2d 581, 584.
Great Western Financial Corp. v. Franchise Tax Board (1971) 4 Cal.3d 1.
Appeal of Mission Equities Corp., 75-SBE-002, Jan. 7, 1975
Jan. 8, 1998
98-SBE-001-A ZENITH NATIONAL INSURANCE CORP.
PETITION FOR REHEARING
June 25, 1998
98-SBE-002 AMREP, INC.
BANKRUPTCY
DISMISSAL OF APPEAL
Feb. 26, 1998
98-SBE-003 DOUGLAS AND BARBARA BROYLES, ET AL.
PARTNERSHIPS
SMALL BUSINESS STOCK
Revenue and Taxation Code section 18162.5
Appeal of Thomas J. and Gerd Perkns, et al., 96-SBE-010, Apr. 11, 1996
Appeals of Diane L. Morris Trust, et al., 89-SBE-019, Aug. 2, 1989
May 1, 1998
98-SBE-004 ALPHA THERAPEUTIC CORPORATION
EXEMPT INCOME
Revenue and Taxation Code section 23151.
Revenue and Taxation Code section 33
Dec. 10, 1998
98-SBE-005 AUTOMOBILE CLUB OF SOUTHERN CALIFORNIA
COOPERATIVE ASSOCIATIONS
TAX-EXEMPT ORGANIZATION
Corporations Code section 7411
Internal Revenue Code section 277.
California State Automobile Association v. Franchise Tax Board (1987) 191 Cal.App.3d 1253
Nov. 19, 1998
98-SBE-006 BARBARA GODEK
HEAD OF HOUSEHOLD
Revenue and Taxation Code section 17042
Internal Revenue Code section 2.
Internal Revenue Code section 7703.
Appeal of William Tierney, 97-SBE-006-A, Sept. 10, 1997.
Nov. 19, 1998