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

B

BACK PAY

64-SBE-063 Modesto Bowl, Inc., June 23, 1964

BAD DEBT (See also DEDUCTION - BAD DEBT)

86-SBE-176  Circle Metals, Nov. 19, 1986
86-SBE-161  Meridian Export, Inc., Sept. 10, 1986
86-SBE-157  Fraser, Gordon and June K., Sept. 10, 1986
86-SBE-151 Walker and Lee, Inc., Aug. 20, 1986
86-SBE-148 McCarthy, Richard P. and Maureen, Aug. 20, 1986
86-SBE-147 Grubman, Seymour and Arlene, Aug. 20, 1986
86-SBE-128 Wise, Stephen T. and Eleanor, June 10, 1986
86-SBE-124 Time Furniture Company, June 10, 1986
86-SBE-117 Merchants Furniture Warehouse of Long Beach, Inc., June 10, 1986
86-SBE-115 Home Budget Loans, June 10, 1986
85-SBE-073 Chess, Samuel and Shirley, July 30, 1985
84-SBE-170 Electric Supply Sales Company of The Desert, Inc., Dec. 13, 1984
84-SBE-150 Shutt, Stanley R. and Helen C., Oct. 10, 1984
84-SBE-106 Kune, Peter I. and Inga M., June 27, 1984
84-SBE-076 Leon, Frank and Enedina, May 8, 1984
84-SBE-051 B. J. Allen, Inc., Apr. 5, 1984
84-SBE-028 Credo Developers, Inc., Feb. 28, 1984
83-SBE-265 Lewis, Seymour and Jeanette, Dec. 13, 1983
83-SBE-239 Liederman, Donald E. and Judith E., Oct. 26, 1983
83-SBE-223 Bowerman’s Pharmacy, Inc., Oct. 26, 1983
83-SBE-222 B and C Welding, Inc., Oct. 26, 1983
83-SBE-202 Haag, David B., Sept. 15, 1983
83-SBE-114 Stavis, Israel and Lilyan, May 4, 1983
83-SBE-103 Duffin, Robert W., Sr., May 4, 1983
83-SBE-082 Hink, Robert E. and M. E., Apr. 5, 1983
82-SBE-100 Parabam, Inc., June 29, 1982
82-SBE-035 Knollwood West Convalescent Hospitals, Inc., Mar. 3, 1982
81-SBE-003 Nicholas, George J. and Colleen M., Jan. 6, 1981
80-SBE-155 Lambert-California Corp., Dec. 9, 1980
80-SBE-130 Lerner, Richard M., Oct. 28, 1980
80-SBE-108 McCulloch, Estate of Robert P., Deceased, Sept. 30, 1980
80-SBE-102 Taylor, Hubert J. and Leone E., Aug. 18, 1980
80-SBE-076 Harwood, Milton K. and Irene T., June 30, 1980
80-SBE-071 Avery, Estate of Lewis Havens, Deceased, June 30, 1980
80-SBE-042 Automation Industries, Inc., May 21, 1980
78-SBE-078 Valley View Sanitarium and Rest Home, Inc., Sept. 27, 1978
78-SBE-067 Varner, Bruce D. and Donna G., July 26, 1978
77-SBE-119 Glaser, James C. and Antoinette, Sept. 28, 1977
76-SBE-115 Smith, Dudley A. and Sherrill M., Dec. 15, 1976
76-SBE-084 Baumgartner, Fred and Barbara, Oct. 6, 1976
76-SBE-075 PSG Enterprises, July 26, 1976
76-SBE-003 Armored Transport, Inc., Feb. 2, 1976
73-SBE-013 Duffy, Donald D. and Ann M., Mar. 27, 1973
72-SBE-035 Cal-Russ Construction Corp., Nov. 14, 1972
72-SBE-011 Wool, Justin M., Apr. 10, 1972
71-SBE-029 Brattain Contractors, Inc., Oct. 27, 1971
70-SBE-002 Atkinson, George E., Jr. and Alice J., Feb. 18, 1970
69-SBE-032 Beverly Hills Federal Savings and Loan Assn., Dec. 8, 1969
69-SBE-024 Robertson, Walter E. and Pearl, June 2, 1969
69-SBE-022 Kim Lighting and Manufacturing Co., Inc. June 2, 1969
69-SBE-006 Blessen, Gus A. and Rose A., Apr. 7, 1969
65-SBE-034 Kuhn Enterprises, Inc., Aug. 3, 1965
64-SBE-050 Newton, George E. May 12, 1964
64-SBE-041 Tanenbaum, H.J. and Lillyman Apr. 7, 1964
64-SBE-021 Breitman, Harry B. A Maizie E. Feb. 18, 1964
63-SBE-031 Heimann, Arthur A and Kate C., Feb. 26, 1963
61-SBE-038 Selegna Petroleum Corp., June 8, 1961
56-SBE-008 Anderson, Ray R. and Dorothy D., Aug. 9, 1956
54-SBE-006 F. A. Stearns, Inc., Feb. 18, 1954
52-SBE-012 Assets Reconstruction Corp., Ltd., July 22, 1952
51-SBE-002 Mccombie, Elizabeth Brown Feb. 15, 1951
50-SBE-004 Briskin, Samuel J. Mar. 2, 1950
49-SBE-001 Mitsuuchi, F. T. and Fumiko, Jan. 5, 1949
47-SBE-004 Farmers and Merchants Bank of Long Beach, July 24, 1947
46-SBE-017 Bishop, Roland P. and Dorothy W. Dec. 12, 1946
46-SBE-015 Security Trust and Savings Bank of San Diego, Nov. 19, 1946
46-SBE-001 Bay View Federal Savings and Loan Assn., Mar. 28, 1946
42-SBE-053 Reordan, W. C. Dec.2, 1942
42-SBE-043 Snook, George J., Sept. 9, 1943
42-SBE-030 Schumacher, J. J., Aug. 4, 1942
42-SBE-012 Utah Construction Co., July 7, 1942
42-SBE-011 Wakefield Building, Inc., July 7, 1942
38-SBE-015 Abrud Investment Co., Dec. 14, 1938
38-SBE-011 Samuel Hamburger, Inc., June 22, 1938
38-SBE-008 Katz, Sam, May 24, 1938
38-SBE-007 Federal Land and Development Co., Apr. 7, 1938
38-SBE-006 Newport Harbor Publishing Co., Apr. 7, 1938
38-SBE-001 Vallejo Electric Light and Power Co., Mar. 10, 1938
36-SBE-006 Wilbur-Ellis Co., Dec. 16, 1936
36-SBE-004 Victor Belting and Rubber Co., Inc. Dec. 16, 1936
35-SBE-011 Delta Manufacturing Co., Oct. 25, 1935
35-SBE-010 Fidelity Securities Corp., Oct. 25, 1935
35-SBE-009 H. and F. Co., Inc., Oct. 25, 1935
35-SBE-006 Jeffries Banknote Co. Oct. 25, 1935
35-SBE-004 Odd Fellows Temple Assn. of Pasadena, Oct. 25, 1935
35-SBE-002 Malcom Brock Co., Oct. 25, 1935

BAD DEBT RESERVE

87-SBE-060 Temple Hospital Corporation, July 28, 1987
87-SBE-057 Metalmart, Inc., July 28, 1987
87-SBE-052 Venture Out, Inc., June 17, 1987
87-SBE-027 Center State Bank, Apr. 7, 1987
86-SBE-167 Sam Ellis Store, Inc., Sept. 10, 1986
86-SBE-124 Time Furniture Company, June 10, 1986
86-SBE-115 Home Budget Loans, June 10, 1986
86-SBE-071 Specialty Restaurants Corporation, Sept. 10, 1986
86-SBE-069 Design Mart, Inc., Apr. 9, 1986
86-SBE-056 Mid-Way GMC, Inc., Mar. 4, 1986
86-SBE-029 Multiquip, Inc., Feb. 4, 1986
86-SBE-008 Charles McCandless Tile Contractor, Inc., Feb. 4, 1986
85-SBE-150 John Manning and Company, Inc., Dec. 3, 1985
85-SBE-140 Lunsford Toyota, Inc., Nov. 6, 1985
85-SBE-131 Wessman Toyota-Pontiac, Inc., Oct. 9, 1985
85-SBE-130 SBK Corporation, Taxpayer, and Baldwin Jewelers, Assumer and/or Transferee, Oct. 9, 1985
85-SBE-121 Grosh Scenic Studios, Inc., Oct. 9, 1985
85-SBE-116 Dailey Enterprises, Oct. 9, 1985
85-SBE-109 Air Conditioning Sales, Inc., Oct. 9, 1985
85-SBE-102 Prime Plastics Systems, Inc., 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
85-SBE-036 Alfa Plastics, Inc., May 8, 1985
85-SBE-021 Commonwealth Financial Corporation, Apr. 9, 1985
84-SBE-164 Western Medical, Ltd., Nov. 14, 1984
84-SBE-140 A-1 Enterprises, Inc., Oct. 10, 1984
84-SBE-115 National Institute of Nutrition, Inc., Aug. 1, 1984
84-SBE-100 Western Leisure Properties, Inc., June 27, 1984
84-SBE-089 Foothill Bank, June 27, 1984
84-SBE-085 Armor Steel Co., Inc., June 27, 1984
84-SBE-069 Penn General Agencies of California, Inc., May 8, 1984
84-SBE-053 Bay Area Financial Corp., Apr. 5, 1984
84-SBE-001 Precision Brake and Wheel, Jan. 17, 1984
83-SBE-232 Victorville Glass Co., Inc., Oct. 26, 1983
83-SBE-230 Mabert Finance Co., Inc., Oct. 26, 1983
83-SBE-193 Hollywood Community Hospital, Sept. 15, 1983
83-SBE-099 Wright Way Mobile Homes, Inc., May 4, 1983
82-SBE-179 Leight Sales Co., Inc., June 29, 1982
82-SBE-096 H-B Investment, Inc., June 29, 1982
81-SBE-100 Brighton Sand and Gravel Co., Aug. 19, 1981
81-SBE-040 Bank of California National Assn., May 19, 1981
80-SBE-098 Fidelity Savings and Loan Assn., Aug. 18, 1980
78-SBE-039 State Mutual Savings and Loan Assn., June 29, 1978
77-SBE-034 California Federal Savings and Loan Assn., Mar. 2, 1977
76-SBE-105 Riverside Savings and Loan Assn., Dec. 15, 1976
76-SBE-075 PSG Enterprises, July 26, 1976
75-SBE-015 San Fernando Valley Federal Savings and Loan Assn., Mar. 19, 1975
75-SBE-006 Fisher, Vaughn F. and Betty F., Jan. 7, 1975
74-SBE-001 Peninsula Savings and Loan Assn., Jan. 2, 1974
73-SBE-021 Glendale Federal Savings and Loan Assn., Apr. 9, 1973
73-SBE-006 People’s Federal Savings and Loan Assn., Feb. 06, 1973
73-SBE-002 Hill Drive Rental Co., Inc., Jan. 16, 1973
71-SBE-002 Orange Savings and Loan Assn., Feb. 16, 1971
70-SBE-045 First Federal Savings and Loan Assn. of San Diego, Dec. 7, 1970
70-SBE-019 Newport Balboa Savings and Loan Assn., June 4, 1970
70-SBE-015 American Savings and Loan Assn., Mar. 4, 1970
69-SBE-032 Beverly Hills Federal Savings and Loan Assn., Dec. 8, 1969
69-SBE-025 Lytton Savings and Loan Assn., Aug. 7, 1969
69-SBE-021 Fullerton Savings and Loan Assn., June 2, 1969
69-SBE-006 Mathews Chemical and Supply Co., Mar. 26, 1969
68-SBE-047 Security First National Bank, Nov. 19, 1968
68-SBE-046 United Savings and Loan Assn., Nov. 19, 1968
68-SBE-045 American Savings and Loan Assn. Of California, Nov. 19, 1968
68-SBE-032 La Jolla Federal Savings and Loan Assn. Aug. 5, 1968
67-SBE-036 Home Savings and Loan Assn. July 7, 1967
67-SBE-012 Pringle Tractor Co., Mar. 7, 1967
67-SBE-003 Morthrift Plan, Feb. 7, 1967
66-SBE-046 Bay Area Drywall, Inc. Sept. 1, 1966
66-SBE-022 Culver Federal Savings and Loan Assn., Feb. 14, 1966
66-SBE-016 Pioneer Investors Savings and Loan Assn., Jan. 4, 1966
65-SBE-010 Pasadena First National Bank, Mar. 4, 1965
65-SBE-002 Sun Valley National Bank of Los Angeles, Jan. 12, 1965
62-SBE-052 Jamestown Enterprises, Sept. 20, 1962
61-SBE-016 Teacher, Isadore, Apr. 4, 1961
61-SBE-008 Crocker-Anglo National Bank, Mar. 7, 1961
60-SBE-030 Citizens Savings and Loan Assn. Nov. 14, 1960
57-SBE-027 Livingston Bros., Inc. Oct. 16, 1957
57-SBE-019 Silver Gate Building and Loan Assn. Aug. 19, 1957
57-SBE-014 People’s Federal Savings and Loan Assn. June 24, 1957
56-SBE-002 Superior Motor Sales, Inc. Feb. 1, 1956
55-SBE-010 Huntington Park First Savings and Loan Assn. Nov. 1, 1955
52-SBE-005 Harrison Pontiac Co., May 29, 1952
48-SBE-003 Whittier Building and Loan Assn. Jan. 7, 1948
39-SBE-016 Peterson Lumber and Finance Co., Nov. 15, 1939
39-SBE-002 First Federal Savings and Loan Assn. Of Hollywood, Sept. 26, 1939
38-SBE-007 Federal Land and Development Co., Apr. 7, 1938

BANKRUPTCY

98-SBE-002 Amrep, Inc., Feb. 26, 1998
86-SBE-064 Wheeler, Abner and Lillie M., Mar. 4, 1986
76-SBE-073 Willett, George E. and Delores, June 22, 1976
66-SBE-025 Cuthbertson, George M. and Elizabeth R., Mar. 8, 1966
64-SBE-046 Biggies Furniture Co., May 12, 1964
50-SBE-013 Zap, Edward F., Aug. 10, 1950
38-SBE-008 Katz, Sam, May 24, 1938

BANKS & FINANCIAL CORPORATIONS

95-SBE-001 Alameda Bancorporation, Inc., Et Al., Mar. 9, 1995
86-SBE-129 Cashman Investment Corporation, July 29, 1986
86-SBE-043 Bancal Tri-State Corporation, Mar. 4, 1986
82-SBE-143 Avcar Leasing, Inc., Mar. 31, 1982
81-SBE-078 Atlas Acceptance Corp., July 29, 1981
78-SBE-017 Delta Investment Co., Inc., Apr. 6, 1978
77-SBE-107 Southern Securities Corp., Aug. 16, 1977
73-SBE-012 Ralph C. Sutro Co., Mar. 27, 1973
70-SBE-036 Cal-West Business Services, Inc., Nov. 6, 1970
68-SBE-043 Baldwin and Howell Oct. 7, 1968
68-SBE-012 Sterling Finance Corp. Of California, Mar. 25, 1968
67-SBE-053 Diners Club, Inc. Sept. 1, 1967
66-SBE-051 Ponticopoulos, Inc., Sept. 1, 1966
66-SBE-047 Croddy Corp. Sept. 1, 1966
64-SBE-049 Hartford Finance Corp. of San Bernardino May 12, 1964
64-SBE-016 Arc Investment Co., Feb. 18, 1964
63-SBE-007 Stockholders Liquidating Corp., Feb. 5, 1963
61-SBE-077 California State Employees Credit Union No. 1, Dec. 13, 1961
60-SBE-014 Humphrey’s Finance Co., Inc. June 20, 1960
59-SBE- 038 Citrus Belt Savings and Loan Assn., Dec. 16, 1959
58-SBE-014 Motion Picture Financial Corp., July 22, 1958
49-SBE- 012 First Federal Savings and Loan Assn. Of Beverly Hills, Jan. 27, 1949
44-SBE- 001 Continental Securities Co., Feb. 3, 1944
43-SBE- 038 Majestic Brokerage Corp., Sept. 23, 1943
42-SBE- 028 BankAmerica Agricultural Credit Corp., July 7, 1942
42-SBE- 016 Mutual Building and Loan Assn. of Fullerton, July 7, 1942
39-SBE- 002 First Federal Savings and Loan Assn. of Hollywood, Sept. 26, 1939
36-SBE- 002 Music Industries Acceptance Corp., Nov. 9, 1936

BASIS

99-SBE-004 Blaine B. and Bobbi J. Quick, Apr. 22, 1999
97-SBE-011 Roy and Phyllis Watts, May 8, 1997
96-SBE-019 Rapid-American Corporation, Oct. 10, 1996
92-SBE-027 Micro D, Inc., etc., Nov. 19, 1992
91-SBE-006 Kuhn, Charles E., Nov. 21, 1991
90-SBE-015 Dr. Pepper Bottling Company, Dec. 5, 1990
88-SBE-008 Michael S. Luft, Apr. 1, 1988
87-SBE-037 Morley, Robert J. and Jan W., May 7, 1987
87-SBE-020 Naniche, George R. and Tatiana, Mar. 3, 1987
86-SBE- 195 Signal Companies, Inc., Nov. 19, 1986
86-SBE- 111 Cassady, Richard W., June 10, 1986
86-SBE- 083 Wybenga, Jack and Lian N., Apr. 9, 1986
86-SBE- 073 Healy, Joseph J., Apr. 9, 1986
86-SBE- 016 Giesea, Frederick A. and Jean C., Feb. 4, 1986
86-SBE- 009 Corso, Joe, Feb. 4, 1986
85-SBE-007 Jacobus, Harold R., Jan. 8, 1985
84-SBE-132 Lewis, Charlotte, Sept. 12, 1984
83-SBE-235 Brewer, Georgianna, Oct. 26, 1983
83-SBE-225 E. F. Hutton California Co., Oct. 26, 1983
83-SBE-220 Wilson, Harold and Joyce E., Sept. 15, 1983
83-SBE-212 Pryke, Raymond and Rosemarie J., Sept. 15, 1983
83-SBE-189 Olson, Carl W. and Sylvia L., Aug. 17, 1983
80-SBE-076 Harwood, Milton K. and Irene T., June 30, 1980
80-SBE-001 Western Icee Corp., Jan. 8, 1980
78-SBE-113 Mears, James B. and Martha W., Dec. 5, 1978
78-SBE-058 Dorfman, Sarah C., July 26, 1978
77-SBE-056 Louis (L.M.) Halper Marital Trust, Apr. 6, 1977
76-SBE-093 Johnson, William F. and Dorothy M., Oct. 6, 1976
76-SBE-045 Tingley, Evelyn I., Apr. 5, 1976
76-SBE-021 Hatch, Estate of William S., Et Al., Mar. 8, 1976
75-SBE-068 Newland, John E. and Amet Z., Sept. 17, 1975
75-SBE-058 Santino, Victor and Evelyn, Aug. 19, 1975
75-SBE-057 Rosenberg, Estate of Philip, Aug. 19, 1975
73-SBE-036 Citizens Development Corp., July 31, 1973
68-SBE-027 McPherson, William H. and Donnalie W., May 7, 1968
66-SBE-084 Gardner, Gilbert and Merle, Dec. 15, 1966
66-SBE-040 Roberts Farms, Inc., June 28, 1966
66-SBE-036 Hooper, Frank P. and Dorothy, June 28, 1966
65-SBE-008 Gossick, Gustav S. and Stell, Mar. 4, 1965
61-SBE-029 Aberdeen Plywood Corp., May 2, 1961
61-SBE-006 Sudden and Christenson, Inc., Jan. 5, 1961
61-SBE-005 American President Lines, Ltd., Jan. 5, 1961
60-SBE-036 O.T. Johnson Corp., Dec. 13, 1960
59-SBE-024 Schirm Investment Co., June 9, 1959
57-SBE-026 Joseph Magnin Co., Inc., Oct. 16, 1957
56-SBE-007 Heil Equipment Co. of Northern California, Aug. 9, 1956
54-SBE-011 Andrews Motor Car Co., May 19, 1954
53-SBE-015 Frank Miratti, Inc., July 23, 1953
52-SBE-027 Pan-Chemical Co., Dec. 18, 1952
50-SBE-002 G. D. Robertson Co., Inc. Jan. 5, 1950
48-SBE-037 Mar., Estate of David H., Dec. 15, 1948
48-SBE-030 Mortgage Guarantee Co., Dec. 15, 1948
47-SBE-013 Wood, A. J. Aug. 21, 1947
46-SBE-015 Security Trust and Savings Bank of San Diego, Nov. 19, 1946
45-SBE-003 Lion, Enno, May 9, 1945
35-SBE-001 Carson Estate Co., Oct. 1, 1935
34-SBE-021 Lincoln Realty Co., May 21, 1934
34-SBE-012 American Dredging Co., Apr. 23, 1934
34-SBE-010 Chester Fireproof Building Co., et al. Apr. 23, 1934
34-SBE-009 Richard Corporation, Apr. 14, 1934
33-SBE-027 Grand Central Public Market, Inc., Oct. 3, 1933
33-SBE-020 Welch Holding Co., June 5, 1933
32-SBE-030 Pioneer Laundry Co., et al., Oct. 10, 1932
31-SBE-035 Fred B. Neuhoff Co., Dec. 14, 1931
31-SBE-030 Delta Warehouse Co., Dec. 1, 1931
31-SBE-005 Real Property Investment Corp., Jan. 19, 1931
30-SBE-013 San Christina Investment Co., et al., Aug. 4, 1930

BURDEN OF PAYMENT

80-SBE-059 Janke, Gilbert W., May 21, 1980

BURDEN OF PROOF

2005-SBE-002 Robert E. Wesley, et al., Nov. 15, 2005
92-SBE-020 Castillo, Alfons, July 30, 1992
90-SBE-005 Hakim Albert, Aug. 1, 1990
87-SBE-022 Stumpf, Henry and Jeanette, Mar. 3, 1987
86-SBE-121 Spiegel, Sam and Betty, June 10, 1986
86-SBE-108 Bowen, Bernell R. and Lan L., June 10, 1986
85-SBE-146 Armstrong, Gary O., Dec. 3, 1985
85-SBE-141 Mendelsohn, David G. and Helen, Nov. 6, 1985
84-SBE-167 Byrd, Richard, Dec. 13, 1984
84-SBE-151 Woodview Properties, Inc., Oct. 10, 1984
84-SBE-144 De Filippis, J. Pascal, Oct. 10, 1984
84-SBE-130 Kee Dee, Inc., Sept. 12, 1984
84-SBE-108 Royster, Robert H. and Mary I., June 27, 1984
84-SBE-078 Newberry, Charles B. and Joyce A., May 8, 1984
84-SBE-076 Leon, Frank and Enedina, May 8, 1984
84-SBE-025 Smith, Richard A. and Susan K., Jan. 31, 1984
83-SBE-250 Paramount Development Associates, Inc., Dec. 14, 1983
83-SBE-171 Michalski, Jan A. and Alice H., July 28, 1983
83-SBE-158 Belford, Ronald E., July 28, 1983
83-SBE-094 Scott, Robert, Apr. 5, 1983
83-SBE-035 Lew, Wing Edwin, Feb. 1, 1983
83-SBE-009 James, Kerry and Cheryl, Jan. 3, 1983
83-SBE-007 Hansen, Ronald E. and Iris V., Jan. 3, 1983
82-SBE-299 Spurgeon, Gladys L., Oct. 14, 1982
82-SBE-264 Cookston, Diane, Nov. 17, 1982
82-SBE-224 Lorenz, James K., Sept. 21, 1982
82-SBE-189 Evans, Richard A., June 29, 1982
82-SBE-186 Bothke, Hans J., June 29, 1982
82-SBE-116 Grimes, John A. and Marilyn, June 29, 1982
82-SBE-113 Chandler, Thomas C. and Lurene H., June 29, 1982
82-SBE-082 Dauberger, Fred R., Et Al., Mar. 31, 1982
82-SBE-080 Castor, Barbara Joan, Mar. 3, 1982
82-SBE-032 Skower, Robert A., Feb. 1, 1982
82-SBE-026 Kuhl, P. R., Dec. 10, 1981
82-SBE-025 Gaylord, Samuel R. and Lorraine L., Feb. 1, 1982
81-SBE-172 Stewart, Reynold A. and Elisi B., Dec. 10, 1981
81-SBE-160 Williams, Oliver, Nov. 16, 1981
81-SBE-121 Cookston, Don A. and Diane H., Sept. 29, 1981
81-SBE-086 Frankhauser, H., May 19, 1981
81-SBE-079 Bolsana, Inc., July 29, 1981
81-SBE-071 Lockwood, James E., June 23, 1981
81-SBE-068 Helm, Max H. and Neva F., June 23, 1981
81-SBE-065 Emmert, Charles, June 23, 1981
81-SBE-052 Lisle, Helen, May 19, 1981
81-SBE-038 Webb, Gary E., Mar. 30, 1981
81-SBE-036 Valentine, Mitchell B., Mar. 30, 1981
81-SBE-033 Rodenbaugh, Robert B., Mar. 30, 1981
81-SBE-028 Mason, Michael, Marc. 30, 1981
81-SBE-026 Bush, I. E., Mar. 30, 1981
81-SBE-024 Bertin, Peter, Mar. 30, 1981
81-SBE-023 Arnold, Thomas J., Mar. 30, 1981
81-SBE-008 Webb, Edwin Y. III, Jan. 6, 1981
81-SBE-007 Vogel, William C., Jan. 6, 1981
81-SBE-006 Starnes, Richard L., Jan. 6, 1981
80-SBE-140 Cox Hobbies, Inc., Nov. 18, 1980
80-SBE-100 Villasenor Corp., Aug. 18, 1980
80-SBE-050 Bartz, Allen E. and Lucy R., May 21, 1980
80-SBE-039 Polk, Ernest F. and Edna K., Apr. 8, 1980
80-SBE-006 Smith, Olen H. and E., Jan. 8, 1980
79-SBE-173 Sunga, Leopolodo M. and L. C., Nov. 14, 1979
79-SBE-150 Airways Compressor Co., Inc., Sept. 15, 1979
79-SBE-138 Mark, Shirley, Aug. 16, 1979
79-SBE-077 Manriquez, Ismael R., Apr. 10, 1979
79-SBE-022 Robey, Marvin L. and Betty J., Jan. 9, 1979
78-SBE-064 Royer, Ronald Lee, July 26, 1978
78-SBE-031 Eastman, Peter F. and Betty H., May 4, 1978
77-SBE-065 Shmavonian, Sarkis N., Apr. 6, 1977
76-SBE-116 Stohrer, Peter O. and Sharon J., Dec. 15, 1976
76-SBE-106 Barbee, Clifford R. and Jean G., Dec. 15, 1976
76-SBE-030 Wilt, William G., Jr. and Mary D., Mar. 8, 1976
76-SBE-011 Pajus, Jean and Bessie, Feb. 2, 1976
75-SBE-021 Miller, Dare and Patricia, Mar. 18, 1975
69-SBE-032 Beverly Hills Federal Savings and Loan Assn., Dec. 8, 1969
69-SBE-029 Gire, Myron E. and Alice Z., Sept. 10, 1969
67-SBE-060 Paul, Albert D. and Jane L., Nov. 6, 1967
66-SBE-072 P and H Auctioneers, Inc., Nov. 23, 1966
65-SBE-046 Sherwood, Robert C., Nov. 30, 1965
63-SBE-136 Gallois, John and Eliza, Dec.10, 1963
63-SBE-066 Mohler, T. E., Jr. May 28, 1963
63-SBE-049 Holmnes, James M. and Mabel H., Apr. 17, 1963
62-SBE-023 Denny, James M., May 17, 1962
60-SBE-029 Gordon, Leonard S. and Frances M., Nov. 14, 1960
59-SBE-015 Irvine, Patrick E. and Mildred, Apr. 21, 1959
59-SBE-011 Obritsch, Nicholas H., Feb. 17, 1959
57-SBE-026 Joseph Magnin Co., Inc., Oct. 16, 1957
48-SBE-008 Sibley, Edward Carroll and Isabelle Bond, Mar. 10, 1948
48-SBE-005 Klement, Otto Jan. 29, 1948

BURDEN OF PROOF - DEDUCTIONS

2005-SBE-002 Robert E. Wesley, et al., Nov. 15, 2005
92-SBE-020 Castillo, Alfons, July 30, 1992
90-SBE-005 Hakim Albert, Aug. 1, 1990
87-SBE-022 Stumpf, Henry and Jeanette, Mar. 3, 1987
86-SBE-121 Spiegel, Sam and Betty, June 10, 1986
86-SBE-108 Bowen, Bernell R. and Lan L., June 10, 1986
85-SBE-146 Armstrong, Gary O., Dec. 3, 1985
85-SBE-141 Mendelsohn, David G. and Helen, Nov. 6, 1985
84-SBE-167 Byrd, Richard, Dec. 13, 1984
84-SBE-151 Woodview Properties, Inc., Oct. 10, 1984
84-SBE-144 De Filippis, J. Pascal, Oct. 10, 1984
84-SBE-130 Kee Dee, Inc., Sept. 12, 1984
84-SBE-108 Royster, Robert H. and Mary I., June 27, 1984
84-SBE-078 Newberry, Charles B. and Joyce A., May 8, 1984
84-SBE-076 Leon, Frank and Enedina, May 8, 1984
84-SBE-025 Smith, Richard A. and Susan K., Jan. 31, 1984
83-SBE-250 Paramount Development Associates, Inc., Dec. 14, 1983
83-SBE-171 Michalski, Jan A. and Alice H., July 28, 1983
83-SBE-158 Belford, Ronald E., July 28, 1983
83-SBE-094 Scott, Robert, Apr. 5, 1983
83-SBE-035 Lew, Wing Edwin, Feb. 1, 1983
83-SBE-009 James, Kerry and Cheryl, Jan. 3, 1983
83-SBE-007 Hansen, Ronald E. and Iris V., Jan. 3, 1983
82-SBE-299 Spurgeon, Gladys L., Oct. 14, 1982
82-SBE-264 Cookston, Diane, Nov. 17, 1982
82-SBE-224 Lorenz, James K., Sept. 21, 1982
82-SBE-189 Evans, Richard A., June 29, 1982
82-SBE-186 Bothke, Hans J., June 29, 1982
82-SBE-116 Grimes, John A. and Marilyn, June 29, 1982
82-SBE-113 Chandler, Thomas C. and Lurene H., June 29, 1982
82-SBE-082 Dauberger, Fred R., Et Al., Mar. 31, 1982
82-SBE-080 Castor, Barbara Joan, Mar. 3, 1982
82-SBE-032 Skower, Robert A., Feb. 1, 1982
82-SBE-026 Kuhl, P. R., Dec. 10, 1981
82-SBE-025 Gaylord, Samuel R. and Lorraine L., Feb. 1, 1982
81-SBE-172 Stewart, Reynold A. and Elisi B., Dec. 10, 1981
81-SBE-160 Williams, Oliver, Nov. 16, 1981
81-SBE-121 Cookston, Don A. and Diane H., Sept. 29, 1981
81-SBE-086 Frankhauser, H., May 19, 1981
81-SBE-079 Bolsana, Inc., July 29, 1981
81-SBE-071 Lockwood, James E., June 23, 1981
81-SBE-068 Helm, Max H. and Neva F., June 23, 1981
81-SBE-065 Emmert, Charles, June 23, 1981
81-SBE-052 Lisle, Helen, May 19, 1981
81-SBE-038 Webb, Gary E., Mar. 30, 1981
81-SBE-036 Valentine, Mitchell B., Mar. 30, 1981
81-SBE-033 Rodenbaugh, Robert B., Mar. 30, 1981
81-SBE-028 Mason, Michael, Marc. 30, 1981
81-SBE-026 Bush, I. E., Mar. 30, 1981
81-SBE-024 Bertin, Peter, Mar. 30, 1981
81-SBE-023 Arnold, Thomas J., Mar. 30, 1981
81-SBE-008 Webb, Edwin Y. III, Jan. 6, 1981
81-SBE-007 Vogel, William C., Jan. 6, 1981
81-SBE-006 Starnes, Richard L., Jan. 6, 1981
80-SBE-140 Cox Hobbies, Inc., Nov. 18, 1980
80-SBE-100 Villasenor Corp., Aug. 18, 1980
80-SBE-050 Bartz, Allen E. and Lucy R., May 21, 1980
80-SBE-039 Polk, Ernest F. and Edna K., Apr. 8, 1980
80-SBE-006 Smith, Olen H. and E., Jan. 8, 1980
79-SBE-173 Sunga, Leopolodo M. and L. C., Nov. 14, 1979
79-SBE-150 Airways Compressor Co., Inc., Sept. 15, 1979
79-SBE-138 Mark, Shirley, Aug. 16, 1979
79-SBE-077 Manriquez, Ismael R., Apr. 10, 1979
79-SBE-022 Robey, Marvin L. and Betty J., Jan. 9, 1979
78-SBE-064 Royer, Ronald Lee, July 26, 1978
78-SBE-031 Eastman, Peter F. and Betty H., May 4, 1978
77-SBE-065 Shmavonian, Sarkis N., Apr. 6, 1977
76-SBE-116 Stohrer, Peter O. and Sharon J., Dec. 15, 1976
76-SBE-106 Barbee, Clifford R. and Jean G., Dec. 15, 1976
76-SBE-030 Wilt, William G., Jr. and Mary D., Mar. 8, 1976
76-SBE-011 Pajus, Jean and Bessie, Feb. 2, 1976
75-SBE-021 Miller, Dare and Patricia, Mar. 18, 1975
69-SBE-032 Beverly Hills Federal Savings and Loan Assn., Dec. 8, 1969
69-SBE-029 Gire, Myron E. and Alice Z., Sept. 10, 1969
67-SBE-060 Paul, Albert D. and Jane L., Nov. 6, 1967
66-SBE-072 P and H Auctioneers, Inc., Nov. 23, 1966
65-SBE-046 Sherwood, Robert C., Nov. 30, 1965
63-SBE-136 Gallois, John and Eliza, Dec.10, 1963
63-SBE-066 Mohler, T. E., Jr. May 28, 1963
63-SBE-049 Holmnes, James M. and Mabel H., Apr. 17, 1963
62-SBE-023 Denny, James M., May 17, 1962
60-SBE-029 Gordon, Leonard S. and Frances M., Nov. 14, 1960
59-SBE-015 Irvine, Patrick E. and Mildred, Apr. 21, 1959
59-SBE-011 Obritsch, Nicholas H., Feb. 17, 1959
57-SBE-026 Joseph Magnin Co., Inc., Oct. 16, 1957
48-SBE-008 Sibley, Edward Carroll and Isabelle Bond, Mar. 10, 1948
48-SBE-005 Klement, Otto Jan. 29, 1948

BURDEN OF PROOF - FEDERAL ACTION

85-SBE-004 Grider, Jon, Jan. 8, 1985
82-SBE-274 Magidow, Aaron and Eloise, Nov. 17, 1982
82-SBE-252 Silver, Robert B. and Patricia, Oct. 14, 1982
82-SBE-161 Gray, Willie and Patricia, July 26, 1982
82-SBE-064 Gum, Royce E., Mar. 31, 1982
82-SBE-045 McCaw, Arthur G. and Rogelia V., Mar. 3, 1982
82-SBE-036 Von Housen Motors, Mar. 3, 1982
81-SBE-005 Sorenson, Robert E. and Argentina, Jan. 6, 1981
79-SBE-178 Nesbit, Vida E. Hayward, Dec. 11, 1979
79-SBE-177 Hunter, Excel and Veronica L., Dec. 11, 1979
79-SBE-157 Navarrette, Raul and Caroline, Sept. 25, 1979
79-SBE-153 Borges, Joseph K. and Ella L., Sept. 25, 1979
79-SBE-140 Miller, Lois J., Aug. 16, 1979
79-SBE-115 Tombini, Sergio and Jean A., June 28, 1979
79-SBE-108 Nemish, Charles A. and Evelyn W., June 28, 1979
79-SBE-099 Emerson, John W. and Joyce M., June 28, 1979
79-SBE-075 Jones, Herman D. and Russell Mae, Apr. 10, 1979
79-SBE-069 Como, Rudolph, Jr. and Mary M., Apr. 10, 1979
79-SBE-063 Der Wienerschnitzel International, Inc., Apr. 10, 1979
79-SBE-010 Dooling, Michael W. and Judith A., Jan. 9, 1979
77-SBE-094 Smith, Edward L., June 28, 1977
77-SBE-069 Feil, C.G., May 10, 1977
77-SBE-044 Kaye, Ronald L. and Tobye F., Mar. 2, 1977
77-SBE-037 Burks, Willie D., Mar. 2, 1977
77-SBE-025 McAfee, James A., Feb. 3, 1977
77-SBE-031 Spencer, Charles O. and Gail P., Feb. 3, 1977
77-SBE-006 Rothstein, Loren and Lilly Ann, Jan. 6, 1977
75-SBE-069 Thompson, Precious Frank, Sept. 17, 1975
75-SBE-061 Webb, Donald G. and Franceen, Aug. 19, 1975
75-SBE-030 Johnston, Robert J. and Evelyn A., Apr. 22, 1975
75-SBE-018 Breitman, Edwin R. and Joyce E., Mar. 18, 1975
75-SBE-005 Barnes, Shedrick I., Jan. 7, 1975
74-SBE-041 Brown, M. Hunter and Martha J., Oct. 7, 1974
74-SBE-010 Lint, Curtis W., Feb. 19, 1974
73-SBE-070 Gore, Thomas L. and Wylma, Dec. 11, 1973

BURDEN OF PROOF – PENALTIES

09-SBE-001 James A. Alyn and Lisa E. Alyn, May 27, 2009.
77-SBE-058 Jindrich, Harold G., Apr. 6, 1977

BUSINESS ACTIVITY

86-SBE-191 Renshaw, Charles C. and Elynor W., Nov. 19, 1986
86-SBE-182 Edwards, Waldrip C., Jr., Nov. 19, 1986
86-SBE-174 Burkleo, Homer V., et al., Nov. 19, 1986
86-SBE-168 Scott, William C. and Sandra M., Sept. 10, 1986
86-SBE-143 Bean, Hubert R. and Mary C., Aug. 20, 1986
84-SBE-168 Carver, Arthur L. and Germayne, Dec. 13, 1984
83-SBE-220 Wilson, Harold and Joyce E., Sept. 15, 1983
83-SBE-217 Sousa, Robert Harold and Darlene B., Sept. 15, 1983
83-SBE-117 Withington, Virginia R., May 4, 1983
83-SBE-011 Lelouis, Edward C. and Catherine, Nov. 17, 1983
80-SBE-090 Hatfield, Guy E. and Dorothy, Aug. 1, 1980
80-SBE-058 Henneberry, Paul J. and Rosemary, May 21, 1980
48-SBE-022 Howard, Charles S., Nov. 17, 1948
43-SBE-037 Lindblom, Mrs. Yvonne C. S., Sept. 23, 1943

BUSINESS EXPENSE

86-SBE-206 Wayno, Jerome W. and Rita Ann, Dec. 3, 1986
86-SBE-182 Edwards, Waldrip C., Jr., Nov. 19, 1986
86-SBE-176 Circle Metals, Nov. 19, 1986
86-SBE-173 B. M. S. Marine, Inc., Nov. 19, 1986
86-SBE-153 Briglia, Donald D., Sept. 10, 1986
86-SBE-150 Tulipani, Rudy L. and Georgia, Aug. 20, 1986
86-SBE-126 Walters, William L., June 10, 1986
86-SBE-119 Roseglen Construction, Inc., June 10, 1986
86-SBE-110 Callander, Harrington, and Bost, A Medical Corporation, June 10, 1986
84-SBE-167 Byrd, Richard, Dec. 13, 1984
84-SBE-151 Woodview Properties, Inc., Oct. 10, 1984
84-SBE-139 Walker, Franklin E. and Barbara R., Sept. 12, 1984
84-SBE-069 Penn General Agencies of California, Inc., May 8, 1984
84-SBE-040 MacGregor, Charles A., and Hannah E., Feb. 28, 1984
84-SBE-036 Kahelin, Paul H. and Elizabeth M., Feb. 28, 1984
84-SBE-025 Smith, Richard A. and Susan K., Jan. 31, 1984
83-SBE-251 Peter L. Crandall, M. D., Inc., Dec. 13, 1983
83-SBE-228 Kramer Ink Co., Inc., Oct. 26, 1983
83-SBE-202 Haag, David B., Sept. 15, 1983
83-SBE-117 Withington, Virginia R., May 4, 1983
83-SBE-090 Pagano, Ralph and Phyllis, Apr. 5, 1983
83-SBE-060 Little, John T. and Heidi J., Mar. 1, 1983
83-SBE-039 Sturr, George B. and Angela R., Feb. 1, 1983
83-SBE-025 Copper Alloys Corp., Feb. 1, 1983
80-SBE-164 Sebring, Frederick A., Dec. 9, 1980
80-SBE-135 Richardson, John A. and Julie M., Oct. 28, 1980
80-SBE-104 Carboneau, Edmund L., Sept. 30, 1980
80-SBE-090 Hatfield, Guy E. and Dorothy, Aug. 1, 1980
80-SBE-022 Berr, Allan I. and Ivy L., 80-SBE-022 Mar. 4, 1980
78-SBE-062 Lee, Curtis H., July 26, 1978
78-SBE-059 Dulien, Louis and Ann, July 26, 1978
78-SBE-057 Chillingworth, Sherwood C. and Ethel J., July 26, 1978
78-SBE-031 Eastman, Peter F. and Betty H., May 4, 1978
78-SBE-025 Russell, Estate of William H., Apr. 6, 1978
78-SBE-002 Business Exchange, Inc., Jan. 11, 1978
76-SBE-106 Barbee, Clifford R. and Jean G., Dec. 15, 1976
76-SBE-081 Cioco Union Stores, Inc., July 26, 1976
76-SBE-077 Prat, George J. and Catherine, July 26, 1976
76-SBE-055 Kosdon, Benjamin F. and Sue S., May 4, 1976
76-SBE-031 Yellen, Benjamin L., Mar. 8, 1976
76-SBE-028 Roy, John H., Mar. 8, 1976
76-SBE-014 Blankenship Novelty Co., Mar. 8, 1976
76-SBE-012 Richardson, Howard and Margaret, Feb. 2, 1976
76-SBE-004 Del Mar Turf Club, Feb. 2, 1976
74-SBE-036 Ezer, Mitchel J. and Frances L., Sept. 23, 1974
74-SBE-015 Bookin, Jerome I. and Catherine, Mar. 26, 1974
71-SBE-019 Taylor, Everett R. and Emeline H., June 2, 1971
71-SBE-012 Pfau, Robert G. and Patricia A., Apr. 5, 1971
70-SBE-039 Oilwell Materials and Hardware Co., Inc., Nov. 6, 1970
70-SBE-031 Imperial Hay Growers Assn., Sept. 14, 1970
70-SBE-030 Panuzzi, Estate of Edith C., Sept. 14, 1970
70-SBE-003 Babros, Joseph H., Feb. 18, 1970
69-SBE-031 Wood, R. Edwin, Dec. 8, 1969
69-SBE-006 Park-Citron Agency, Taxpayer, Feb. 26, 1969
67-SBE-019 Coyne, Walter J. and Sheila D., Apr. 24, 1967
64-SBE-062 Modesto Bowl, Inc., June 23, 1964
62-SBE-029 Stites, Joseph O., May 17, 1962
58-SBE-045 California Jockey Club, Inc., Nov. 7, 1958
56-SBE-014 Jacmar Orchards, Inc., Nov. 27, 1956
56-SBE-013 West Mayfair Co., Nov. 27, 1956
53-SBE-017 Times-Mirror Co., Oct. 27, 1953
52-SBE-024 Esskay Pictures Corp., Dec. 18, 1952
52-SBE-007 Toms, Marion F., July 22, 1952
49-SBE-023 Green, Lawrence R., Sept. 15, 1949
49-SBE-020 Orengo, Joseph C. and Alma N., Aug. 17, 1949
43-SBE-037 Lindblom, Mrs. Yvonne C. S., Sept. 23, 1943
42-SBE-041 Hale, Kathleen Burke, Sept. 9, 1943
39-SBE-012 J. H. Martinus and Sons, Nov. 15, 1939
39-SBE-001 See's Candy Shops, Inc., Sept. 26, 1939
38-SBE-006 Newport Harbor Publishing Co., Apr. 7, 1938

BUSINESS LOSS

86-SBE-161 Meridian Export, Inc., Sept. 10, 1986
86-SBE-149 Morris Tug and Barge, Inc., Aug. 20, 1986
86-SBE-083 Wybenga, Jack and Lian N., Apr. 9, 1986
86-SBE-052 French, Alan, Mar. 4, 1986
86-SBE-043 Bancal Tri-State Corporation, Mar. 4, 1986
86-SBE-035 Steurer, Earl L. and Evelyn R., Feb. 4, 1986
86-SBE-033 Pacific Bridge Company, Feb. 4, 1986
86-SBE-025 Mendoza, Rafael E., Feb. 4, 1986
86-SBE-019 Kershaw, Charles H. and Margaret N., and John R. and Lois E. Kershaw, Feb. 4, 1986
86-SBE-011 Emmerson, Carolyn I., George Emmerson and Mark Emmerson, Feb. 4, 1986
84-SBE-173 Tanzi, Fausto, Oct. 10, 1984
83-SBE-277 Vidlock, Wilford E. and Reva C., Dec. 13, 1983
83-SBE-218 Watson, Robert D. and Lorna, Sept. 15, 1983
83-SBE-133 Holley, Harvard A. and Barbara A., June 21, 1983
81-SBE-027 Cooperman, Abe and Constance C., Mar. 30, 1981
81-SBE-003 Nicholas, George J. and Colleen M., Jan. 6, 1981
80-SBE-071 Avery, Estate of Lewis Havens, Deceased, June 30, 1980
80-SBE-058 Henneberry, Paul J. and Rosemary, May 21, 1980
78-SBE-061 Harwood, Donald D., July 26, 1978
78-SBE-006 Bancroft, James R. and Jane M., Jan. 11, 1978
78-SBE-002 Business Exchange, Inc., Jan.  11, 1978
76-SBE-051 Biagi, Richard C. and Emily A., May 4, 1976
69-SBE-024 Robertson, Walter E. and Pearl June 2, 1969

BUSINESS/NONBUSINESS INCOME

00-SBE-001 Consolidated Freightways, Inc., Sept. 14, 2000
96-SBE-002 Control Data Corp., et al., Feb. 22, 1996
95-SBE-006 The Bank of Tokyo, Limited and Union Bank (Formerly California First Bank), Aug. 2, 1995
95-SBE-004 Fairmont Hotel Company, June 29, 1995
95-SBE-002 Cullinet Software, Inc., Et Al., May 4, 1995
93-SBE-005 CTS Keene, Inc., et al., Feb. 10, 1993
92-SBE-026 American Biltrite Inc., Nov. 19, 1992
91-SBE-002 VSI Corporation, etc., May 2, 1991
90-SBE-003 Signal Companies, Inc., The, Jan. 24, 1990
89-SBE-021 Tishman Realty and Construction Co., and Tishman Davis Corporation, Assumer and/Or Transferee, Aug. 2, 1989
89-SBE-007 Twentieth Century-Fox Film Corporation, Mar. 2, 1989
88-SBE-020 R. H. Macy and Co., Inc., July 26, 1988
87-SBE-038 Nicholas Turkey Breeding Farms, Inc., Taxpayer, and Arbor Acre’s Farm, Inc., Assumer and/Or Transferee, May 7, 1987
87-SBE-024 U-Haul Co. of Van Nuys, Mar. 3, 1987
87-SBE-018 Masonite Corporation, Nov. 15, 1987
87-SBE-016 Inco Express, Inc., Mar. 3, 1987
87-SBE-007 Peel Construction, Inc., Jan. 6, 1987
87-SBE-005 Louisiana-Pacific Corporation, Jan. 6, 1987
87-SBE-002 Fibreboard Corporation, Jan. 6, 1987
86-SBE-204 Mark Controls Corporation, Dec. 3, 1986
86-SBE-163 National Dollar Store, Ltd., The, Sept. 10, 1986
86-SBE-127 Westlake Petroleum, Inc., June 10, 1986
86-SBE-122 Sundstrand Corporation, June 10, 1986
86-SBE-106 Armour Oil Company, June 10, 1986
86-SBE-105 American Medical Buildings, Inc., June 10, 1986
86-SBE-079 Kurt Willie Electric, Inc., Apr. 9, 1986
86-SBE-074 Holiday Inns, Inc., Apr. 9, 1986
86-SBE-042 Andreini and Company and Ash Slough Vineyards, Inc., Mar. 4, 1986
86-SBE-025 Mendoza, Rafael E., Feb. 4, 1986
86-SBE-004 Andresian, Andre and Suzanne, Feb. 4, 1986
85-SBE-155 A. Eptstein and Sons, Inc., Feb. 5, 1985
85-SBE-104 Southwestern Development Company, Sept. 10, 1985
84-SBE-141 A. Epstein and Sons, Inc., Oct. 10, 1984
84-SBE-116 Trus-Joist Corp., Aug. 1, 1984
84-SBE-096 Triangle Publications, Inc., June 27, 1984
84-SBE-086 Centennial Equities Corp., June 27, 1984
84-SBE-027 Calavo Growers of California, Feb. 28, 1984
83-SBE-227 Imperial 400 National, Inc., Oct. 26, 1983
83-SBE-178 Johns-Manville Sales Corp., Aug. 17, 1983
83-SBE-176 Holloway Investment Co., Aug. 17, 1983
83-SBE-119 Occidental Petroleum Corp., June 21, 1983
83-SBE-068 Standard Oil Co. of California, Mar. 2, 1983
82-SBE-257 Beck Industries, Inc., Sept. 29, 1981
82-SBE-097 Joy World Corp., June 29, 1982
80-SBE-113 DPF Incorporated, Oct. 28, 1980
80-SBE-083 Fairchild Industries, Inc., Aug. 1, 1980
80-SBE-032 Thor Power Tool Co., Apr. 8, 1980
79-SBE-182 New York Football Giants, Inc., June 28, 1979
78-SBE-028 Pacific Telephone and Telegraph Co., 7May 4, 1978
77-SBE-135 Putnam Fund Distributors, Inc., et al., Dec. 6, 1977
77-SBE-051 O.K. Earl Corp., Apr. 6, 1977
77-SBE-050 Kroehler Manufacturing Co., Apr. 6, 1977
77-SBE-049 Isidor Weinstein Investment Co., Apr. 7, 1977
77-SBE-014 New York Football Giants, Inc., Feb. 3, 1977
77-SBE-012 Donald M. Drake Co., Feb. 3, 1977
77-SBE-007 Borden, Inc., Feb. 3, 1977
75-SBE-063 General Dynamic Corp., Sept. 17, 1975
75-SBE-037 General Dynamics Corp., June 3, 1975
75-SBE-014 Ethyl Corp., Mar. 18, 1975
75-SBE-001 Capital Southwest Corp., Jan. 16, 1973
72-SBE-021 Western Pacific Railroad Co., July 31, 1972
72-SBE-015 Bristol-Myers Co., May 11, 1972
70-SBE-020 Sears, Roebuck and Co., et al., June 4, 1970
69-SBE-020 Warner Bros Pictures, Inc., May 5, 1969
69-SBE-006 Paramount Pictures Corp., 6, 1969
68-SBE-011 Chris-Craft Industries, Inc., Mar. 26, 1968
67-SBE-047 Steiner American Corp., Aug. 7, 1967
67-SBE-013 Carrier Corp., Mar. 7, 1967
66-SBE-021 Universal Services, Inc., of Texas Feb. 8, 1966
65-SBE-019 Wicks, Rendel G. and Nancy May 12, 1965
64-SBE-089 Cohen, Estate of  Samuel, Nov. 17, 1964
64-SBE-048 W.J. Voit Rubber Co., May 12, 1964
64-SBE-045 Young, George and Ruby, Apr. 20, 1964
64-SBE-044 Spear, Albion W. and Virginia B., Apr. 20, 1964
64-SBE-037 Keene, Walter M., and Ellen R., Mar. 17, 1964
64-SBE-034 Tvete, Kenneth K. and Chase, Parilee J., Mar. 17, 1964
64-SBE-024 Moore, Nathan and Jeanne, Feb. 18, 1964
64-SBE-001 Gayer, Jack B. and Petronela, Jan. 7, 1964
61-SBE-089 Denlinger, Clyde H. and Clara, Dec. 13, 1961
61-SBE-087 Corsetti, Fred G. and Frances, Dec. 13, 1961
61-SBE-086 Campagna, Salvatore J. and Frances, Dec. 13, 1961
61-SBE-085 Barron, Gerald and Helen, Dec. 13, 1961
61-SBE-084 Moncovich, John H. and Helen, Dec. 13, 1961
61-SBE-083 Martini, Lawrence and June, Dec. 13, 1961
61-SBE-070 National Envelope Corp., Nov. 6, 1961
61-SBE-069 Davidson, William A. and Zella, Nov. 6, 1961
61-SBE-068 Marletti, Carolo, Sr. and Lolo, Nov. 6, 1961
61-SBE-064 Farrington, Grady and Inez, Nov. 6, 1961
61-SBE-062 Smith, Lela M., Oct. 16, 1961
61-SBE-050 John, Marion S. and Victoria A., July 19, 1961
61-SBE-049 Felkins, Aaron T. and Viola P., July 18, 1961
61-SBE-046 Sorsoli, Ernest A. and Florence, July 19, 1961
61-SBE-042 Seeman, Edward J. and Sarah, IX-133, July 19, 1961
60-SBE-043 Troxler, J. M., Dec. 13, 1960
60-SBE-033 Klein, Hyman H. and Gertrude, Nov. 15, 1960
60-SBE-022 Consolidated Copperstate Lines, Sept. 13, 1960
60-SBE-008 First Federal Savings and Loan Assn. of Altadena Apr. 4, 1960
59-SBE-002 Fibreboard Products, Inc., Feb. 17, 1959
58-SBE-059 St. Regis Paper Co., Dec. 16, 1958
58-SBE-006 Rockwell Manufacturing Co., Dec. 19, 1957
57-SBE-018 Union Carbide and Carbon Corp., Aug. 19, 1957
57-SBE-002 Wesson Oil and Snowdrift Sales, Feb. 5, 1957
57-SBE-001 National Cylinder Gas Co., Feb. 5, 1957

BUSINESS TRUST

46-SBE-014 Mitchell Trustees, Ltd., Nov. 19, 1946
46-SBE-012 Bondholders’ Committee of the Sane Joaquin Agricultural Corp., Nov. 1, 1946