Legal Department - Franchise And Income Tax Formal Legal Opinions
Keyword Index

A

ABUSE OF DISCRETION

87-SBE-057 Metalmart, Inc., July 28, 1987
87-SBE-052 Venture Out, Inc., June 17, 1987
85-SBE-140 Lunsford Toyota, Inc., Nov. 6, 1985
85-SBE-121 Grosh Scenic Studios, Inc., Oct. 9, 1985
85-SBE-116 Dailey Enterprises, Oct. 9, 1985
85-SBE-102 Prime Plastics Systems, Sept. 10, 1985
85-SBE-074 Davlin Paint Company, July 30, 1985
85-SBE-057 Choe Meat Company, June 25, 1985
85-SBE-047 Swiss American Jewelers, May 8, 1985
84-SBE-053 Bay Area Financial Corp., Apr. 5, 1984
84-SBE-015 John Norton Farms, Jan. 31, 1984
78-SBE-039 State Mutual Savings and Loan Assn., June 29, 1978

ACCOUNTING METHODS

90-SBE-009 J. F. Shea, Co., Inc., Sept. 12, 1990
88-SBE-012 Harry and Eleanor H. Gonick, May 3, 1988
87-SBE-046 Maecon, Inc., June 17, 1987
87-SBE-034 John E. Johns D. D. S., Inc, Taxpayer, and John E. Johns, Assumer and/Or Transferee, May 7, 1987
86-SBE-077 Kahn, Estate of Albert (Dec’d) and Lillian, Apr. 9, 1986
86-SBE-049 Evergreen Marine Corporation (Calif.) Ltd, Mar. 4, 1986
86-SBE-043 Bancal Tri-State Corporation, Mar. 4, 1986
86-SBE-033 Pacific Bridge Company, Feb. 4, 1986
86-SBE-029 Multiquip, Inc., Feb. 4, 1986
86-SBE-013 Foothill Publishing Co. and The Record Ledger, Inc., Feb. 4, 1986
86-SBE-008 Charles Mccandless Tile Contractor, Inc., Feb. 4, 1986
85-SBE-116 Dailey Enterprises, Oct. 9, 1985
85-SBE-026 Holgate Enterprises, Inc., Apr. 9, 1985
79-SBE-121 J. H. Jonson and Sons, Inc., Aug. 16, 1979
79-SBE-063 Der Wienerschnitzel International, Inc., Apr. 10, 1979
77-SBE-012 Donald M. Drake Co., Feb. 3, 1977
76-SBE-004 Del Mar Turf Club, Feb. 2, 1976
74-SBE-052 Tool Research and Engineering Corp., Dec. 17, 1974
74-SBE-026 King Nutronics Corp., Aug. 1, 1974
73-SBE-047 Del Kern Cattle Co., Sept. 17, 1973
72-SBE-001 Western Outdoor Markets, Dec. 13, 1971
67-SBE-024 Williamson, G. P., Sr. and Josie M., Apr. 24, 1967
67-SBE-017 Union Packing Co., Apr. 24, 1967
64-SBE-081 Kettenhofen, Ernest W. and Alta M., Oct. 27, 1964
63-SBE-067 Dettner, Stanley H. and Sylvia D., May 28, 1963
63-SBE-067 Westgate, York R. and Beatrice H., May 28, 1963
62-SBE-028 South Coast Co., May 17, 1962
44-SBE-016 Lewis, Raymond and Mary Lucile, May 11, 1944
42-SBE-058 Touchstone, W. W., Dec.2, 1942
42-SBE-054 Rockhold, Katherine M., Dec.2, 1942
34-SBE-005 Redwood Theatres, Inc. Feb. 16, 1934
33-SBE-001 J. Brandenstein Investment Co., Feb. 2, 1932
32-SBE-017 May Department Stores Co., May 11, 1932

ACCOUNTING METHODS – CHANGE IN PERIOD OR METHOD

92-SBE-011 Kurbo Corporation, May 7, 1992
86-SBE-175 Central Federal Savings and Loan Association of San Diego, Nov. 19, 1986
86-SBE-122 Sundstrand Corporation, June 10, 1986
80-SBE-118 Nif Liquidating Co., Oct. 28, 1980
80-SBE-047 Surrey House, Inc., May 21, 1980
79-SBE-105 Lindsey, John D. and Lucile A., June 28, 1979
76-SBE-063 Hoffman Electronics Corp., June 22, 1976
70-SBE-045 First Federal Savings and Loan Assn. of San Diego., Dec.7, 1970
64-SBE-080 Brown, Morlyn L. and Velma K., Oct. 27, 1964
64-SBE-023 First Federal Savings and Loan Assn. of San Diego, Feb. 18, 1964
63-SBE-067  Westgate, York R. and Beatrice H., May 28, 1963
60-SBE-046 Schrillo, Anthony T. and Teresa Dec., 13, 1960
50-SBE-019 Reyff, P. A., Nov. 7, 1958
50-SBE-019 Watsonville Frozen Food Lockers, Inc., Oct. 3, 1950
31-SBE-011 Jones-Moore Paint House, Inc., Feb. 24, 1931

ACCRUAL – NONRESIDENCY

92-SBE-005 Crozier, William G. and Susan G., Apr. 23, 1992
86-SBE-077 Kahn, Estate of Albert (Dec’d) and Lillian, Apr. 9, 1986
84-SBE-105 Kimbrough, Dennis and Dianne, June 27, 1984
84-SBE-068 Walters, Frank W. and Harriet S., Apr. 5, 1984
84-SBE-034 Cornman, David D. and Linda D., Feb. 28, 1984
83-SBE-267 Money, Virgil M. and Jeanne P., Dec. 13, 1983
83-SBE-256 Donner, Fred E. and Betty N., Dec. 13, 1983
83-SBE-253 Blakeslee, Lawrence T. and Galadriel, Dec. 13, 1983
83-SBE-017 Schmidt, Howard A. and Marcia, Jan. 1, 1983
81-SBE-158 Thomas, Bertram D. and Glorian B., Nov. 16, 1981
80-SBE-162 Moser, Munson E. and Dorothy, Dec. 9, 1980
80-SBE-122 Barnett, Earl R. and Alleene R., Oct. 28, 1980
79-SBE-165 Frame, James H. and Heloise A., Nov. 14, 1979
79-SBE-036 Dana, Lous E. and Echite M., Feb. 8, 1979
77-SBE-141 Mccririe, Christian M. and Lucille V., Dec. 6, 1977
77-SBE-054 Borchers, Robert H. and Josephine, Apr. 6, 1977
76-SBE-022 Kelsey, Preston T. and Virginia R., Mar. 8, 1976
73-SBE-057 Ellington, Kenneth, Oct. 17, 1973
73-SBE-014 Elliott, Frank F. and Vee Z., Mar. 27, 1973
72-SBE-005 Chadwick, Clyde L. and Josephine, Feb. 15, 1972
69-SBE-003 Flaherty, Edward B. and Marion R., Jan. 6, 1969

ADEQUACY OF NOTICE

81-SBE-117 Anderson, John W., Sept. 29, 1981
79-SBE-008 Crosno, King and Dorothy, et al, Jan. 9, 1979
62-SBE-094 Kimberly Clark Corp., Dec. 19, 1962
48-SBE-007 Shellmar Products Corp., Mar. 10, 1948

ADJUSTED GROSS INCOME

92-SBE-017 John C. Dukes, July 30, 1992
62-SBE-029 Stites, Joseph O., May 17, 1962

ADVANCE PAYMENTS

86-SBE-034 Seedlock, Robert F. and Hortense N., Feb. 4, 1986
86-SBE-019 Kershaw, Charles H. and Margaret N., and John R. and Lois E. Kershaw, Feb. 4, 1986
86-SBE-006 Carver, Bruce A. and Susan E., and Randall B. and Suzette Carver, Feb. 4, 1986

ALIMONY

96-SBE-015 Jerry Michalla, July 15, 1996
84-SBE-047 Strathearn, Robert P. and Carol A., Feb. 28, 1984
83-SBE-010 Langston, William M. and Shirley D., Jan. 3, 1983
82-SBE-060 Davenport, Elizabeth D. (Mayberry), Mar. 31, 1982
80-SBE-059 Janke, Gilbert W., May 21, 1980
78-SBE-111 Mcallister, Donald M., Dec. 5, 1978
78-SBE-063 Roberts, Albert D. and Betty J., July 26, 1978
76-SBE-065 Bays, James D. and Mary J., June 22, 1976
74-SBE-017 Pflueger, Paul A., Jr., June 3, 1974
72-SBE-025 Webb, Howard D., July 31, 1972
71-SBE-027 Bleeck, Barry S., Sept. 13, 1971
64-SBE-055 Borzage, Rena B., June 23, 1964
64-SBE-030 Spivak, Leslie A. Mar., 17, 1964
64-SBE-025 Wilding, Michael and Elizabeth Taylor, Feb. 18, 1964
62-SBE-059 Brown, Georgeann M., Nov. 13, 1962
57-SBE-012 Willson, Frances B., June 25, 1957
57-SBE-004 Bias, Cynthia, June 12, 1957
52-SBE-020 Van Dyke, Zina, Oct. 7, 1952
49-SBE-016 Street, Webster and Margaret C., Mar. 10, 1949
43-SBE-030 Tremaine, B. Carl, July 15, 1943

ALIMONY V. CHILD SUPPORT

78-SBE-083 Goode, James H., Sept. 27, 1978
76-SBE-065 Bays, James D. and Mary J., June 22, 1976
67-SBE-040 Gregg, Marion A., July 7, 1967
54-SBE-014 Fischer, Noumi and Audrey, Dec. 15, 1954

ALIMONY V. PROPERTY SETTLEMENT

84-SBE-047 Strathearn, Robert P. and Carol A., Feb. 28, 1984
79-SBE-141 Palevsky, Sara J., Aug. 16, 1979
78-SBE-063 Roberts, Albert D. and Betty J., July 26, 1978
77-SBE-005 Cleugh, Joel G. and Ruth I., Apr. 6, 1977
66-SBE-009 Goldenberg, Miriam, Jan. 4, 1966
64-SBE-055 Borzage, Rena B., June 23, 1964
62-SBE-060 Kelly, Jack and Mary (Buckley), Nov. 13, 1962
57-SBE-012 Willson, Frances B., June 25, 1957
57-SBE-004 Bias, Cynthia, June 12, 1957
56-SBE-004 Kahn, Francesca L., May 16, 1956
54-SBE-003 Union Bank and Trust Co., Jan. 20, 1954
52-SBE-029 King, Gerald, Dec. 18, 1952
52-SBE-022 Shipp, Everett S., Oct. 7, 1952
52-SBE-019 MacConaughey, Amelia L., Oct. 7, 1952
52-SBE-001 Davidson, Benjamin, Mar. 27, 1952
42-SBE-007 Powell, William H., June 16, 1942

AMORTIZATION

92-SBE-004 Bender Machine, Inc., Apr. 23, 1992
91-SBE-007 Trico Bancshares, Nov. 21, 1991
84-SBE-099 Walter Mortensen Insurance, Inc., June 27, 1984
73-SBE-018 Kurek, Leroy and Geraldine, Mar. 27, 1973

APPEAL PROCEDURE

86-SBE-191 Renshaw, Charles C. and Elynor W., Nov. 19, 1986
83-SBE-199 Burns, William C., Sept. 15, 1983
83-SBE-159 Bothke, Hans, July 28, 1983
83-SBE-119 Occidental Petroleum Corp., June 21, 1983
83-SBE-110 Lopez, Juan F. and Elizabeth M., May 4, 1983
78-SBE-055 Ray Cavagnaro, Inc., July 26, 1978
77-SBE-067 Bloom, Philip and Adella, May 10, 1977
73-SBE-016 Karbacher, Herman M. and Marie A., Mar. 27, 1973
72-SBE-013 American Empire Mutual Fund, Inc., May 11, 1972
71-SBE-024 Woodward Enterprises, Inc., Aug. 4, 1971
67-SBE-054 American Smelting and Refining Co., Oct. 3, 1967
59-SBE-007 Hess, Frank Edward and Florence, Feb. 17, 1959

APPORTIONMENT – INDIVIDUAL

02-SBE-007 Garrison Hearst & Antonio Langham, Nov. 13, 2002
00-SBE-003 Paul B. and Mary A. Milhous, Nov. 2, 2000
88-SBE-027 Melvin A. and Adele R. Gustafson, Nov. 19, 1988
87-SBE-026 Carroll, Joseph Barry, Apr. 7, 1987
81-SBE-093 Johnson, Chester A. and Mary E., July 29, 1981
76-SBE-098 Partee, Dennis F. and Nancy, Oct. 6, 1976
76-SBE-095 Krake, Philip and Diane, et al, Oct. 6, 1976
76-SBE-094 Johnson, William F. and Dorothy M., Dec. 15, 1976
62-SBE-002 Shea Co., Feb. 13, 1962

APPORTIONMENT – PRE-UDITP

61-SBE-080 Lane Co. Inc., The, Dec. 13, 1961
54-SBE-013 International Business Machines Corp., Oct. 7, 1954
52-SBE-032 American Airlines, Inc., Dec. 18, 1952
52-SBE-030 Florsheim Shoe Store Co., Dec. 18, 1952
52-SBE-028 Calmar Steamship Corp. Dec., 18, 1952
52-SBE-025 American President Lines, Ltd., Dec. 18, 1952
52-SBE-014 American Writing Paper Corp., July 22, 1952
52-SBE-004 Youngstown Steel Products Co. of California, May 29, 1952
51-SBE-001 C. E. Toberman Co., Feb. 15, 1951
42-SBE-023 Chicago Pneumatic Tool Co., July 7, 1942
42-SBE-017 Marcus Lesoine, Inc., July 7, 1942
39-SBE-010 Green Spot, Inc. Nov., 15, 1939
39-SBE-009 Great Northern Railway Co., Nov. 15, 1939
39-SBE-008 Gilmore Oil Co., Nov. 15, 1939
39-SBE-007 Filtrol Co. of California, Nov. 15, 1939
39-SBE-006 El Dorado Oil Works, Nov. 15, 1939
34-SBE-020 Rockgas Utilities Co., Ltd., May 21, 1934
34-SBE-015 K. Hovden Co., Apr. 24, 1934
34-SBE-013 Great Western Electro Chemical Co., Apr. 24, 1934
34-SBE-011 Thebo, Starr and Anderton, Inc., Apr. 23, 1934
34-SBE-004 Matson Navigation Co., et al, Feb. 16, 1934
33-SBE-012 Insurance Finance Corp., Mar. 25, 1933
33-SBE-011 Henry Investment Co., Mar. 15, 1933
33-SBE-010 Kasser Egg Process Co., Mar. 14, 1933
32-SBE-005 Spicer and Co., Apr. 20, 1932
31-SBE-036 Great Western Electro Chemical Co., Dec. 14, 1931
31-SBE-031 Charles Harley Co., Dec. 14, 1931
31-SBE-023 Marchant Calculating Machine Co., May 15, 1931
31-SBE-010 J. S. Garnett Co., Feb. 24, 1931
31-SBE-004 R. J. Reynolds Tobacco Co., Jan. 19, 1931
30-SBE-011 Pacific Manifolding Book Co., Ltd., Aug. 4, 1930

ASSESSMENT/ASSESS

79-SBE-174 Waldroff, Kenneth R., Nov. 14, 1979
79-SBE-158 Pyle, Robert F. and Clara B., Sept. 25, 1979
75-SBE-041 Peringer, Paul, Sept. 17, 1975
62-SBE-012 Hoeppel, J. H., Feb. 26, 1962
60-SBE-004 American Snuff Co., Apr. 4, 1960

ASSIGNMENT OF INCOME

89-SBE-030 Victor P. Abegg, Nov. 29, 1989
88-SBE-010 Clifford T. Robinson, Apr. 1, 1988
86-SBE-154 Cal-American Management, Sept. 10, 1986
86-SBE-132 Hengelmann, J. R. and Claudia, July 29, 1986
85-SBE-136 Ericson, John K., Nov. 6, 1985
82-SBE-251 Shippy, Francis J. and Janyce M., Oct. 14, 1982
82-SBE-070 Morgan, Harry and Carol., Feb. 1, 1982
82-SBE-040 Goodwin, Robert R. and Marjorie M., Mar. 3, 1982
81-SBE-111 White, William C. and Kathleen J., June 23, 1981
81-SBE-106 Offord, Jack V. and Allene J., June 23, 1981
81-SBE-103 Clark, Iris E., Sept. 19, 1981
81-SBE-094 Milo, Hans F. and M., July 29, 1981
81-SBE-091 Hoiles, Sandra, July 29, 1981
81-SBE-015 Young, Kenneth L and Lucille G., Feb. 2, 1981