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

C

CALIFORNIA METHOD

93-SBE-015 Boone, Dennis L., Oct. 28, 1993
87-SBE-036 Million, Louis N., May 7, 1987
70-SBE-041 Donica, Charles L. and Ellen M., Nov. 6, 1970

CALIFORNIA SOURCE INCOME

03-SBE-002 Stephen D. Bragg, May 28, 2003
02-SBE-007 Garrison Hearst and Antonio Langham, Nov. 13, 2002
02-SBE-003 Paul B. and Mary A. Milhous, Nov. 2, 2000
99-SBE-008 John Manter, Dec. 9, 1999
99-SBE-003 Daniel Q. and Janice R. Callister, Feb. 25, 1999
97-SBE-014 Eugene and Lily Heller, Nov. 20, 1997
95-SBE-008 Harminder S. and Harpal Chana, Aug. 31, 1995
95-SBE-007 W.W. and Linda George, Aug. 2, 1995
92-SBE-005 Crozier, William G. and Susan G., Apr. 23, 1992
91-SBE-004 Pacific American Equities, Inc., etc., Aug. 14, 1991
87-SBE-048 New America Fund, Inc., June 17, 1987
86-SBE-121 Spiegel, Sam and Betty, June 10, 1986
86-SBE-100 Stevens, Edwin O. and Wanda L., May 6, 1986
86-SBE-097 Markus, Estate of Marion, May 6, 1986
85-SBE-111 Bittner, George D., Oct. 9, 1985
85-SBE-066 Pick, Lore, June 25, 1985
85-SBE-022 Foltz, Ronald P. and Gertrude B., Apr. 9, 1985
84-SBE-159 Foster, George and Sheila J., Nov. 14, 1984
84-SBE-153 Bernhardt, Karl, Nov. 14, 1984
84-SBE-107 Lacey, John and Dolores, June 27, 1984
84-SBE-105 Kimbrough, Dennis and Dianne, June 27, 1984
84-SBE-068 Walters, Frank W. and Harriet S., Apr. 5, 1984
83-SBE-253 Blakeslee, Lawrence T. and Galadriel, Dec. 13, 1983
83-SBE-252 Aronoff, Beatrice, Dec. 13, 1983
83-SBE-247 Angelus Hudson, Inc., Dec. 13, 1983
83-SBE-206 Jones, Proctor P. and Martha M., Sept. 15, 1983
83-SBE-005 Gordon, Sherwood R. and Marion S., Jan. 3, 1983
82-SBE-239 Debenedetti, Michael A., Oct. 14, 1982
82-SBE-181 Mark IV Metal Products, Inc., Aug. 17, 1982
82-SBE-140 Washburn, Aldean and Clara, June 29, 1982
82-SBE-108 Arviso, Edward T. and Pamela A., June 29, 1982
80-SBE-062 Moser, Munson E. and Dorothy, Dec. 9, 1980
80-SBE-154 Seltzer, Oscar D. and Agatha E., Nov. 18, 1980
80-SBE-131 McAneeley, Edward and Carol, Oct. 28, 1980
80-SBE-115 John H. Grace Co., Oct. 28, 1980
80-SBE-001 Ramfjeld and Co., Inc., Jan. 6, 1981
79-SBE-010 Petersen, Vernell H., June 28, 1979
79-SBE-013 Housteen, Dennie, , Jan. 9, 1979
77-SBE-141 McCririe, Christian M. and Lucille V., Dec. 6, 1977
76-SBE-110 Katleman, Jerald L. and Joan, Dec. 15, 1976
76-SBE-101 Webber, Robert L., Oct. 6, 1976
76-SBE-099 Rule, Janice, Oct. 6, 1976
73-SBE-035 Allied Equities Corp., July 31, 1973
68-SBE-023 Mckee, C. J. and Helen, May 7, 1968
68-SBE-017 Neuschotz, Robert and Patricia, Mar. 25, 1968
66-SBE-052 Withers, John K. and Patricia J. Sept. 1, 1966
61-SBE-027 Fields, Joseph A. and Marion, May 2, 1961
60-SBE-009 Akerstrom, Louis and Betzi, May 17, 1960
59-SBE-016 Aetna Plywood and Veneer Co., Apr. 21, 1959
59-SBE-004 Reno Liquor Co., Inc., Feb. 17, 1959
58-SBE-057 Perelle, Charles W. and Mary D., Dec. 17, 1958
58-SBE-012 Trans World Airlines, Inc., May 7, 1958

CANCELLATION OF DEBT

99-SBE-004 Blaine B. and Bobbi J. Quick, Apr. 22, 1999
94-SBE-017 Young, Gene and Donna F., Dec. 14, 1994
94-SBE-005 Olson, Mary J., July 1, 1994
93-SBE-008 Sargent Industries, Inc., Apr. 22, 1993
92-SBE-009 Crinklaw, William and Margaret, Apr. 23, 1992
86-SBE-164 O’Haren, William E., Sept. 10, 1986
86-SBE-140 Mullan, Thomas V., July 29, 1986
86-SBE-119 Roseglen Construction, Inc., June 10, 1986
86-SBE-031 Norton, John H. and Marie E., Feb. 4, 1986
82-SBE-292 Grenner, Warde E. and Janice N., Dec. 7, 1982
82-SBE-286 Foster California Corp., Dec. 7, 1982
82-SBE-018 Williams, George H. and Sky G., Jan. 5, 1982
66-SBE-048 Cunningham, Roger and Harriet Sept. 1, 1966
64-SBE-086 Continental Holding Corp. Nov. 17, 1964
54-SBE-012 Matteucci, Rocco M. and Josephine M. Oct. 8, 1954
52-SBE-013 Thomas A. Beckett Investment Co. July 22, 1952
52-SBE-011 Granite Construction Co., Inc. July 22, 1952
49-SBE-028 H. C. Fryman Hotel Co. Nov. 18, 1949
49-SBE-005 Gore Bros., Inc. Jan. 6, 1949
47-SBE-005 George Windeler Co., Ltd., July 24, 1947
46-SBE-005 Bronne's, Inc. June 19, 1946
44-SBE-010 A. H. Coates Co., May 11, 1944
43-SBE-036 Fox Theatre Gold Room, Inc. Sept. 23, 1943
43-SBE-027 Olson, Frank T., July 15, 1943
43-SBE-005 Shields, Harper and Co., June 14, 1943
43-SBE-001 Sun Lighting Fixture Co., Jan. 20, 1943
42-SBE-024 Cannon, Estate of Tom, July 7, 1942
42-SBE-018 India Paint and Lacquer Co., July 7, 1942
39-SBE-015 Mirabel Co., Nov. 15, 1939

CAPITAL GAIN

66-SBE-048 Cunningham, Roger and Harriet, Sept. 1, 1966
42-SBE-008 Citizens National Trust and Savings Bank of Los Angeles, Trustee Under Trust 1411 R The Benefit Of Leslie G. Brehm June 16, 1942

CAPITAL GAIN / LOSS

86-SBE-141 Salt, Haddon N. and Grace, July 29, 1986
84-SBE-112 Vorne, Richard A. and Diana S., June 27, 1984
84-SBE-101 Berk, Peter M. and Anita B., June 27, 1984
83-SBE-271 Royster, Robert H. and Mary I., Dec. 13, 1983
83-SBE-269 O’Neill, Frank D. and Else, Dec. 13, 1983
83-SBE-076 Christensen, Herbert and E., Apr. 5, 1983
82-SBE-149 Brucker, Milton and Helen, July 26, 1982
82-SBE-060 Davenport, Elizabeth D. (Mayberry), Mar. 31, 1982
81-SBE-154 Hesbon, Arthur H., Nov. 16, 1981
80-SBE-102 Taylor, Hubert J. and Leone E., Aug. 18, 1980
80-SBE-100 Villasenor Corp., Aug. 18, 1980
80-SBE-057 Gold, Robert N. and Charlotte, May 21, 1980
78-SBE-113 Mears, James B. and Martha W., Dec. 5, 1978
78-SBE-082 Frankel, Herbert J. and Sheila, Sept. 27, 1978
78-SBE-068 Wills, Robert V. and Maralys K., July 26, 1978
78-SBE-061 Harwood, Donald D., July 26, 1978
78-SBE-034 Rittenhouse, Edward and Anne J., May 4, 1978
76-SBE-111 Kissel, Edwin and Ann, Dec. 15, 1976
76-SBE-059 Widmer, J. Arthur, May 4, 1976
76-SBE-049 Aymann, George F. and Aida R., May 4, 1976
76-SBE-037 Demott, Dale H. and Suzanne, Apr. 5, 1976
71-SBE-020 Andrews, Charles H. and Norma L., June 21, 1971
65-SBE-043 Billings, Haskell C., Jr. and Felicitas Oct. 26, 1965
65-SBE-020 Andrews, William S. and Camilla A., et al June 28, 1965
65-SBE-008 Gossick, Gustav S. and Stell, Apr. 5, 1965
64-SBE-087 Ray, Charles H. And Virginia B., Nov. 17, 1964
64-SBE-077 King, James T., Oct. 27, 1964
60-SBE-024 Thompson, Edwin J. and Ada, Oct. 19, 1960
53-SBE-010 Culp, Elzie L. and Jennie L., July 21, 1953
50-SBE-015 Martin, John C., Aug. 10, 1950
49-SBE-006 Wack, Ethel Barksdale, Jan. 5, 1949
49-SBE-001 Mitsuuchi, F. T. and Fumiko, Jan. 5, 1949
48-SBE-003 Whittier Building and Loan Assn., Jan. 7, 1948
45-SBE-007 Zeibak, N. E. and Afeefy, Nov. 14, 1945
42-SBE-055 Sedgwick, Ebba, Dec.2, 1942

CAPITAL LOSS LIMITATION

75-SBE-020 Ludlow, Lester A. and Catherine B., Feb. 4, 1975
74-SBE-023 Medical Arts Prescription Pharmacy, Inc., June 13, 1974
47-SBE-010 Theisen, S. Joseph and Regina, July 24, 1947

CAPITALIZED EXPENSES

86-SBE-150 Tulipani, Rudy L. and Georgia, Aug. 20, 1986
86-SBE-110 Callander, Harrington, and Bost, A Medical Corporation, June 10, 1986
85-SBE-013 Guild Savings and Loan Assoc., Feb. 5, 1985
83-SBE-251 Peter L. Crandall, M. D., Inc., Dec. 13, 1983
81-SBE-097 Peterson, Terry E. and Penny A., July 29, 1981
79-SBE-116 Douglass Pacific Corp., Aug. 16, 1979
79-SBE-098 Byrnes, Roy L. and Ilse M., June 28, 1979
79-SBE-067 Cadenasso, Frank G. and Joan, Apr. 10, 1979
79-SBE-039 Fowler, Wesley D. and Eleanor P., Feb. 8, 1979
73-SBE-036 Citizens Development Corp., July 31, 1973
68-SBE-050 Gordon, George E., Jr., Nov. 19, 1968
67-SBE-059 Duke, George S. and Mable L., Nov. 6, 1967
67-SBE-004 Eastern-Columbia, Inc. Feb. 7, 1967
66-SBE-076Jaresa Farms, Inc. Dec. 15, 1966
66-SBE-062 Glaze, Leslie R. And Jean B. Oct. 6, 1966
66-SBE-060 Cruz, Albina G. Oct. 6, 1966
65-SBE-017 Cuddy, Florence L., May 12, 1965
64-SBE-047 United California Bank, May 12, 1964
61-SBE-061 Hub City Construciton Co., Oct. 16, 1961
61-SBE-018 Superweld Corp., Apr. 4, 1961
59-SBE-001 Filmcraft Trading Corp., Feb. 17, 1959
58-SBE-029 Bick, Lester and Mildred, Sept. 15, 1958
57-SBE-013 Screen Plays II Corp., June 25, 1957

CARRYOVER / CARRYBACK

92-SBE-012 Two’s Company Interiors, May 7, 1992
92-SBE-010 Grigg, Kenneth, May 7, 1992
92-SBE-009 Crinklaw, William and Margaret, Apr. 23, 1992
85-SBE-125 Kerstein, Robert and Geraldine, Oct. 9, 1985
85-SBE-105 Holt, Russel G., Jan. 8, 1985
84-SBE-106 Kune, Peter I. and Inga M., June 27, 1984
84-SBE-023 Nelson, Dale M. and Mildred E., Jan. 31, 1984
76-SBE-092 Jensen, Steven H. and Anna J., Oct. 6, 1976
76-SBE-078 Simmons, Marvin W. and Iva G., July 26, 1976
76-SBE-052 Brown, Orlo E., Jr. and Marian M., May 4, 1976
70-SBE-037 Jackson Appliance, Inc., Nov. 6, 1970
65-SBE-045 Selznick, David O. and Phylis I. Nov. 30, 1965

CASUALTY LOSS (see DEDUCTION –CASUALTY/THEFT LOSS)

69-SBE-023 Chappellet, Felix and Annabelle June 2, 1969

CHARACTER OF GAIN

86-SBE-074 Holiday Inns, Inc., Apr. 9, 1986
86-SBE-073 Healy, Joseph J., Apr. 9, 1986
86-SBE-064 Wheeler, Abner and Lillie M., Mar. 4, 1986
86-SBE-009 Emmerson, Carolyn I., George Emmerson and Mark Emmerson, 86-SBE-011, Feb. 4, 1986
86-SBE-009 Corso, Joe, Feb. 4, 1986
62-SBE-057 Johnston, John M. and Marian B. Oct. 9, 1962
59-SBE-006 Newell, E. L. Feb. 17, 1959
48-SBE-018 Thalberg, Estate of Irving Grant, Deceased Nov. 17, 1948
47-SBE-015 Mitchell, Joseph Francis, Dec. 11, 1947
47-SBE-008 Robson, Kernan and Geraldine C., July 24, 1947
43-SBE-033 Chichizola, James A. and Hazel M., Sept. 23, 1943

CHARITABLE CONTRIBUTIONS – AMOUNT (see DEDUCTION – CHARITABLE CONTRIBUTIONS)

CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT

03-SBE-003 James N. Harger, May 28, 2003
92-SBE-027 Micro D, Inc., Etc., Nov. 19, 1992
88-SBE-006 Robert V. Fike, Apr. 1, 1988
88-SBE-004 William and Shellie D. Conklin, Et al, Apr. 1, 1988
87-SBE-071 Rabideau, Paul E., Oct. 6, 1987
86-SBE-150 Tulipani, Rudy L. and Georgia, Aug. 20, 1986
85-SBE-039 Davis, Jared, May 8, 1985
84-SBE-161 Nelson, Clifford A. and Dorothy M., Nov. 14, 1984
83-SBE-275 Sherriff, John R., Dec. 13, 1983
83-SBE-065 Stevens, James L. and Delores E., Mar. 1, 1983
80-SBE-090 Hatfield, Guy E. and Dorothy, Aug. 1, 1980
79-SBE-160 Refling, Owen A. and Barbara P., Sept. 25, 1979
77-SBE-120 Hall, William C. and Doris G., Sept. 28, 1977
77-SBE-060 Klund, William E. and Eunice M., Apr. 6, 1977
75-SBE-007 Hagg, karl, Jr. and Margaret, Jan. 7, 1975
55-SBE-011 Heath, Estate of Harriet Allen, Nov. 14, 1955
38-SBE-006 Newport Harbor Publishing Co. Apr. 7, 1938

CHARITABLE ORGANIZATION

84-SBE-161 Nelson, Clifford A. and Dorothy M., Nov. 14, 1984
78-SBE-097 Chan, Neville O., and Doris C., Oct. 18, 1978
71-SBE-021 Young Women’s Christian Assn. of Santa Monica., July 6, 1971
60-SBE-015 Boys Incorporated of America, June 24, 1960
43-SBE-035 Federal Savings and Loan Institute of California, Sept. 23, 1943
42-SBE-040 Lederer, Francis, Aug. 4, 1942

CLAIM OF RIGHT DOCTRINE

86-SBE-136 J. H. McKnight Ranch, Inc., July 29, 1986
80-SBE-122 Barnett, Earl R. and Alleene R., Oct. 28, 1980
69-SBE-013 Park-Citron Agency, Taxpayer Feb. 26, 1969
68-SBE-003 Foster, Ruth, Jan. 8, 1968
67-SBE-056 Kirsch, Bernard and Lorraine, Oct. 3, 1967
66-SBE-075 United States U-Drive, Nov. 23, 1966
66-SBE-030 Lovering, Arthur G. and Eugenia, Apr. 21, 1966
66-SBE-025 Cuthbertson, George M. and Elizabeth R., Mar. 8, 1966
60-SBE-007 Chapman Manor, Inc., et al, Apr. 4, 1060
59-SBE-008 Oury, Mae M., Feb. 17, 1959
58-SBE-004 Fidler, Harry D., Dec. 19, 1957
42-SBE-004 Hammond, Charles E., June 16, 1942
41-SBE-001 Buck, Leonard W., Dec. 15, 1941

CLOSELY HELD CORPORATIONS

86-SBE-10 Baruch, Konstantyn and Rose, June 10, 1986
86-SBE-082 Wille, Kurt and Elise, Apr. 9, 1986
86-SBE-079 Kurt Willie Electric, Inc., Apr. 9, 1986
86-SBE-042 Andreini and Company and Ash Slough Vineyards, Inc., Mar. 4, 1986
86-SBE-034 Seedlock, Robert F. And Hortense N., Feb. 4, 1986
86-SBE-006 Carver, Bruce A. and Susan E., and Randall B. and Suzette Carver, Feb. 4, 1986
85-SBE-132 Wolf, Stephan J., Estate of, Oct. 9, 1985

COHAN RULE

83-SBE-025 Copper Alloys Corp., Feb. 1, 1983
76-SBE-101 Webber, Robert L., Oct. 6, 1976

COLLATERAL ESTOPPEL

01-SBE-006-A Raymond H. and Margaret R. Berner, Aug. 1, 2001
85-SBE-096 Atlanta Hockey, Inc., et al, Sept. 10, 1985
84-SBE-091 Inglewood Park Cemetery Assn. Endowment Care Fund, June 27, 1984
84-SBE-050 Williams, George H. and Sky, Feb. 28, 1984
75-SBE-004 Allec, Eli A. and Virginia, Jan. 7, 1975

COMBINED REPORT

06-SBE-002 Apple Computer, Inc., Nov. 20, 2006
02-SBE-004 Crisa Corporation, June 20, 2003
87-SBE-043 Castle & Cooke, Inc., et al, June 17, 1987
86-SBE-180 Dasibi Environmental Corporation, Nov. 19, 1986
85-SBE-152 O. S. C., Corporation, et al, Dec. 3, 1985
84-SBE-017 Taylor Topper, Inc., Jan. 31, 1984
80-SBE-114 E. Hirschberg Freeze Drying, Inc., Oct. 28, 1980
75-SBE-001 Chanticleer Investment Co., Jan. 7, 1974
68-SBE-048 Pacific Coast Properties, Inc., Nov. 20, 1968
62-SBE-018 Planned Music, Inc., Mar. 25, 1962
59-SBE-041 Paterson Pacific Parchment Co., Dec. 16, 1959

COMMENCING CORPORATION

74-SBE-002 Ebee Corp., Taxpayer, Feb. 19, 1974
73-SBE-005 Devmar, Inc., Feb. 6, 1973
68-SBE-049 Household Finance Corp., Nov. 20, 1968
66-SBE-079 Palm Development Co., Dec. 15, 1966
66-SBE-063 Jerry Lewis Pictures Corp., Oct. 6, 1966
66-SBE-046 Bay Area Drywall, Inc., Sept. 1, 1966
66-SBE-006 Avon Productions, Inc., Jan. 4, 1966
63-SBE-108 Meyenberg-Old Fashion Products Co., Oct. 1, 1963

COMMUNITY PROPERTY

88-SBE-028 Richard and Eva Taylor, Nov. 29, 1988
85-SBE-059 Harrison, Terance and Brenda, June 25, 1985
85-SBE-018 Morgan, Elisa, Feb. 5, 1985
84-SBE-132 Lewis, Charlotte, Sept. 12, 1984
84-SBE-075 Laks, Rhoda, May 8, 1984
83-SBE-072 Banoff, Hiram I. and Grace K., Apr. 5, 1983
82-SBE-283 Thomas, William B. and Joan H., Feb. 1, 1982
82-SBE-060 Davenport, Elizabeth D. (Mayberry), Mar. 31, 1982
80-SBE-161 Keay, Merlyn R. and Marilyn A., Dec. 9, 1980
80-SBE-132 Meadows, Nancy B., Oct. 28, 1980
80-SBE-124 Blazina, C. and B. F., Oct. 28, 1980
79-SBE-144 Snider, Clifford C., Aug. 16, 1979
78-SBE-058 Dorfman, Sarah C., July 26, 1978
77-SBE-056 Louis (L.M.) Halper Marital Trust, Apr. 6, 1977
76-SBE-109 Harmon, Cecelia M., Dec. 15, 1976
76-SBE-093 Johnson, William F. and Dorothy M., Oct. 6, 1976
76-SBE-021 Hatch, Estate of William S., Et al, Mar. 8, 1976
76-SBE-016 Bailey, Annette, Mar. 8, 1976
75-SBE-057 Rosenberg, Estate of Philip, Aug. 19, 1975
75-SBE-054 Malouf, Marion, Aug. 19, 1975
75-SBE-022 Reynolds, Arthur A. and Dorothy L., Mar. 18, 1975
74-SBE-054 Reitz, Lillian, Dec. 17, 1974
74-SBE-030 Elzey, Neil D. and Carole C., Aug. 1, 1974
71-SBE-036 Gann, Estate of Eleanor M., Dec. 13, 1971
71-SBE-033 Schifano, Ann., Oct. 27, 1971
70-SBE-047 Gillaspie, Leon G., Dec. 7, 1970
68-SBE-050 Gordon, George E., Jr. Nov. 19, 1968
66-SBE-042 Bortin, Beverly Aug. 1, 1966
66-SBE-028 Challenger, Harold L. Apr. 21, 1966
62-SBE-041 Herrman, George F. and Magdalena Aug. 6, 1962
61-SBE-004 Combs, Evelyn Hefner and Lee Jan. 5, 1961
60-SBE-037 Zoller, Esther, Dec. 13, 1960
57-SBE-015 Harrold, Ella E., July 17, 1957
48-SBE-006 Washburn, Julia C., Jan. 29, 1948
42-SBE-003 Hall, Alexander, June 16, 1942

COMPENSATION – REASONABLE V. UNREASONABLE

86-SBE-173 B. M. S. Marine, Inc., Nov. 19, 1986
86-SBE-027 Motown Record Corporation, Jobete Music Company, Inc., and Multi-Media Management Corporation, Feb. 4, 1986
82-SBE-236 U. S. Pottery Mfg., Inc., Oct. 14, 1982
79-SBE-032 Cali-Clubs, Inc., Feb. 8, 1979
76-SBE-048 Welco Wood Products, Inc., May 4, 1976
64-SBE-062 Modesto Bowl, Inc. June 13, 1964
64-SBE-010 Southland Publishing Co., Inc. Jan. 7, 1964
63-SBE-134 Pearson Candy Company, Inc. Dec.10, 1963
62-SBE-083 Consolidated Copperstate Lines Dec. 19, 1962
60-SBE-034 Redding Moulding and Lumber Co., Ltd. Nov. 15, 1960
60-SBE-022 Consolidated Copperstate Lines, Sept. 13, 1960
58-SBE-043 Marco Industries Co., Nov. 7, 1958
53-SBE-015 Frank Miratti, Inc., July 23, 1953
48-SBE-002 San Diego Transit Mixed Concrete Co., Jan. 7, 1948
45-SBE-001 Domestic Laundry Service Corp., May 9, 1945
43-SBE-010 Fresno Dry Goods Co., Inc. June 18, 1943
42-SBE-061 Correll, Charles J., Dec. 16, 1942
42-SBE-051 Fenn-Shelton Co., Dec.2, 1942
42-SBE-050 Elm Oil Co., Ltd., Dec.2, 1942
39-SBE-022 Wilbur-Ellis Co., Nov. 15, 1939
39-SBE-021 Waterman Plumbing Co., Nov. 15, 1939
39-SBE-012 J. H. Martinus & Sons, Nov. 15, 1939
39-SBE-004 Dunning Process Co., Sept. 26, 1939
39-SBE-003 Eld Metal Co. Inc., Sept. 26, 1939
38-SBE-014 Evans Auto and Truck Rental Co., Dec. 14, 1938
38-SBE-013 Fourth and Market Street Garage, Dec. 14, 1938
38-SBE-003 Fenn-Shelton Co., Mar. 10, 1938
38-SBE-002 Fox-Normandie, Ltd., Mar. 10, 1938
32-SBE-024 Breitstein Manufacturing Co., Oct. 10, 1932
31-SBE-026 C. Q. Brady & Co. July 1, 1931
31-SBE-024 R. D. Sibley & Co. May 15, 1931
30-SBE-012 Palo Alto Hardware Co. Aug. 4, 1930
30-SBE-008 Miss Saylor's Chocolates, Inc. Aug. 4, 1930
30-SBE-006 E. A. Test, Inc. Aug. 4, 1930

CONSTITUTIONAL / UNCONSTITUTIONAL

86-SBE-049 Evergreen Marine Corporation (Calif.) Ltd., Mar. 4, 1986
84-SBE-129 Huntington Alloys, Inc., Sept. 12, 1984
84-SBE-103 Herbert, Joseph S. and Dora B., June 27, 1984
83-SBE-255 Cornish, Francis and Louise, Dec. 13, 1983
83-SBE-254 Butler, Blaine S. and Barbara G., Dec. 13, 1983
83-SBE-243 Pollak, Michael E. and Charla J., Oct. 26, 1983
83-SBE-227 Imperial 400 National, Inc., Oct. 26, 1983
83-SBE-221 Aimor Corp., Oct. 26, 1983
83-SBE-174 Tepper, Harry W., July 28, 1983
83-SBE-106 Griffin, Desmond B. And Karen A., May 4, 1983
83-SBE-034 Leonard, Donald R., Jr., Feb. 1, 1983
82-SBE-112 Bosko, John B., June 29, 1982
82-SBE-082 Dauberger, Fred R., et al, Mar. 31, 1982
80-SBE- 149 Ippolito, Ronald, Nov. 18, 1980
80-SBE-103 Learner Co., et al, Sept. 30, 1980
78-SBE-108 Harwood, Leon C., Dec. 5, 1978
78-SBE-089 Salas, Ruben B., Sept. 27, 1978
77-SBE-108 Whitey Research Tool Co., et al, Aug. 16, 1977
77-SBE-086 Burns, Emmett and Alyce L., June 28, 1977
77-SBE-058 Jindrich, Harold G., Apr. 6, 1977
76-SBE-097 Lichtle, Donald H., Oct. 6, 1976
76-SBE-091 Heisterkamp, James L., Oct. 6, 1976
76-SBE-035 Bradberry, Elsie Z., Apr. 5, 1976
76-SBE-019 Clark, Iris E., Mar. 8, 1976
63-SBE-078 Lane Co., Inc. June 16, 1963
60-SBE-039 First National Bank of Chicago, Dec. 13, 1960
60-SBE-005 Smith, Kline & French Laboratories, Apr. 4, 1960
60-SBE-004 American Snuff Co., Apr. 4, 1960
52-SBE-011 Walker T. Dickerson Co., Oct. 27, 1953
52-SBE-011 Granite Construction Co., Inc. July 22, 1952
60-SBE-039 Richfield Oil Corp. Mar. 2, 1950
49-SBE-001 Mitsuuchi, F. T. and Fumiko, Jan. 5, 1949
48-SBE-016 Tide Water Associated Oil Co. June 3, 1948
47-SBE-002 Luckenbach Gulf Steamship Co. Inc., Apr. 17, 1947
42-SBE-032 Adamson, R. R., Aug. 4, 1942
35-SBE-001 Carson Estate Co., Oct. 1, 1935
32-SBE-001 California National Bank of Sacramento, Apr. 20, 1932
30-SBE-017 Vortox Manufacturing Co., Aug. 4, 1930

CONSTITUTIONALITY OF STATUTE

96-SBE-001 Beneficial California, Inc., Feb. 22, 1996
91-SBE-001 Scovill, Inc., May 2, 1991
89-SBE-029 Capitol Industries-Emi, Inc., Oct. 31, 1989
85-SBE-006 Hoya Lens of America, Inc., Jan. 8, 1985
81-SBE-052 Lisle, Helen, May 19, 1981
80-SBE-096 Snyder, Thomas M. and M., Aug. 1, 1980
79-SBE-065 Antos, Alan J. and Anna P., Apr. 10, 1979
79-SBE-002 Shachihata, Inc., U.S.A., Jan. 9, 1979
77-SBE-122 Morris, Bea E., Sept. 28, 1977
76-SBE-102 Whiteside, Dan J. and Gladys D., Oct. 6, 1976
76-SBE-039 Herget, Richard P. and Mary E., Apr. 5, 1976
76-SBE-020 Davis, John P. and Nina J., Mar. 8, 1976
76-SBE-018 Brown, Yvonne C., Mar. 8, 1976
75-SBE-071 Rowland, Chester A., Oct. 21, 1975
75-SBE-070 Davis, Homer B. and Lennie Mae, Oct. 20, 1975
74-SBE-035 Busch, Emma A., Sept. 23, 1974
71-SBE-025 Panken, Harold and Sylvia, Sept. 13, 1971
71-SBE-017 Hornsey, Albert E. and S. Jean, June 2, 1971
70-SBE-007 Erdman, C. Pardee, Feb. 18, 1970
69-SBE-028 Broniwitz, Laurence E., Sept. 10, 1969
69-SBE-021 Fullerton Savings and Loan Assn., June 2, 1969
67-SBE-033 Thomas, Bruce A. and Gylberta I., May 10, 1967
63-SBE-092 Forkner, James S. and Marian, Aug. 7, 1963
53-SBE-016 Walker T. Dickerson Co., Oct. 27, 1953

CONSTRUCTIVE DIVIDEND

87-SBE-045 Lull, Raymond J. and Lillian I., June 17, 1987
87-SBE-021 Porter, Ronald E. and Margaret D., Mar. 3, 1987
86-SBE-183 Galardo, Michael J. and Maria, Nov. 19, 1986
86-SBE-140 Mullan, Thomas V., July 29, 1986
86-SBE-135 Jensen, Lynn P. and Sandra K., July 29, 1986
86-SBE-082 Wille, Kurt and Elise, Apr. 9, 1986
86-SBE-079 Kurt Willie Electric, Inc., Apr. 9, 1986
86-SBE-050 Fargo Ranch Land and Cattle Co., Mar. 4, 1986
85-SBE-120 Glick, Gene and Elaine, Oct. 9, 1985
84-SBE-109 Salke, Alan and Ellen, June 27, 1984
84-SBE-102 Croft, Estate of Arthur C., June 27, 1984
82-SBE-018 Williams, George H. and Sky G., Jan. 5, 1982
80-SBE-076 Harwood, Milton K. and Irene T., June 30, 1980
77-SBE-061 Lippett, Leonard and Marion, Apr. 6, 1977
77-SBE-047 Arcadia Industries, Inc., Apr. 6, 1977
76-SBE-008 Hellman, Joel, Feb. 2, 1976
75-SBE-034 Schmitt, Dieter and Poldi, Apr. 22, 1975
65-SBE-006 Simpson’s, Inc., Feb. 3, 1965
65-SBE-005 Simpson, Jack W. and Ruth, Feb. 3, 1965
64-SBE-070 Gisske, Hugo and Margaret J., et al, Oct. 27, 1964

CONSTRUCTIVE RECEIPT

86-SBE-050 Fargo Ranch Land and Cattle Co., Mar. 4, 1986
69-SBE-010 Kasey, J. Bryant and Maryann Feb. 26, 1969
68-SBE-006 Lemburg Enterprises, Inc. Jan. 8, 1968
67-SBE-046 Andrew L. Stone, Inc. Aug. 7, 1967
66-SBE-087 Key, Goodwin D. and Bessie M. Dec. 15, 1966
58-SBE-028 Appleford, W. L. and Ann Sept. 15, 1958
53-SBE-011 Yeakel Brothers Corp. July 21, 1953
39-SBE-012 J. H. Martinus & Sons Nov. 15, 1939
34-SBE-007 B. F. Coulter Association Feb. 16, 1934

CONTRIBUTION TO CAPITAL

86-SBE-183 Galardo, Michael J. and Maria, Nov. 19, 1986
86-SBE-148 McCarthy, Richard P. and Maureen, Aug. 20, 1986
86-SBE-128 Wise, Stephen T. and Eleanor, June 10, 1986
85-SBE-067 Plone, Irving and Sondra, June 25, 1985
80-SBE-102 Taylor, Hubert J. and Leone E., Aug. 18, 1980
76-SBE-003 Armored Transport, Inc., Feb. 2, 1976
69-SBE-022 Kimlighting and Manufacturing Co., Inc. June 2, 1969
68-SBE-031 West Valley Realty Co., Et al June 6, 1968
63-SBE-110 Dunham, Helen C. Oct. 1, 1963
61-SBE-028 Stayner Corp. May 2, 1961
61-SBE-010 Agate Construction Co., Et al Mar. 7, 1961
59-SBE-020 Gable, Sylvia Apr. 21, 1959
50-SBE-004 Briskin, Samuel J. Mar. 2, 1950

CONVERSION TO RENTAL PROPERTY / DEDUCTION OF LOSS ON SALE

73-SBE-010 J. Perry and Sybil N. Yates, Feb. 6, 1973
62-SBE-038 Trevor Whayne and Florence Eisenman, July 10, 1962
58-SBE-052 Claude D. and Jessie V. Plum, Nov. 19, 1958

COOPERATIVE ASSOCIATIONS
98-SBE-005 Automobile Club of Southern California, Nov. 19, 1998
94-SBE-015 S.C.V. Realty and Development Co., etc, Dec. 14, 1994
92-SBE-005 Crozier, William G. and Susan G., Apr. 23, 1992
91-SBE-004 Pacific American Equities, Inc., etc., Aug. 14, 1991
89-SBE-022 Juanita A. Diaz and Constance B. Watts, Aug. 2, 1989
89-SBE-003 Hubacher Holding Co., Jan. 11, 1989
87-SBE-023 Sun and Sand Enterprises, Inc., Taxpayer, and Javier A., Tostado, Carl S. Maggio, and Mark Nickerson, Assumers and/or Transferees, Mar. 3, 1987
87-SBE-009 Wiese, Charles and Virginia H. Kahlo, Jack D. and Marjorie Nichols, Jack M., Jan. 6, 1987
86-SBE-181 Day, Kenneth G. and Nadine E. and John A. and Darlene Donaldson, Nov. 19, 1986
86-SBE-046 Buckles, Arnold R. and Bessie, Mar. 4, 1986
84-SBE-138 Twine, Inc., Sept. 12, 1984
84-SBE-071 Chaparteguy, Marie, May 8, 1984
83-SBE-224 Crafton Water Co., et al, Oct. 26, 1983
83-SBE-077 Cohen, Leonard S. and Erlene G., Apr. 5, 1983
82-SBE-286 Foster California Corp., Dec. 7, 1982
82-SBE-020 Williams and Glass Accountancy Corp., Feb. 1, 1982
80-SBE-084 Redwood Mutual Water Co., Aug. 1, 1980
80-SBE-082 California State Automobile Assn., Aug. 1, 1980
79-SBE-122 Oildale Mutual Water Co., Aug. 16, 1979
78-SBE-079 Vitmora Co., Sept. 27, 1978
78-SBE-051 Air Market Travel Corp., July 26, 1978
77-SBE-019 United Linens, Inc., Feb. 3, 1977
76-SBE-074 C-M Ranch Co., Taxpayer, July 26, 1976
73-SBE-061 Izzi Pipeline, Inc., Nov. 13, 1973
71-SBE-006 Admiral Building Co., Mar. 22, 1971
71-SBE-003 Two Pine Street Co., Feb. 16, 1971
70-SBE-031 Imperial Hay Growers Assn., Sept. 14, 1970
70-SBE-026 Color Service, Inc., Taxpayer, Aug. 3, 1970
70-SBE-023 San Antonio Water Co., July 1, 1970
69-SBE-010 Truck-A-Way Produce Express, Inc., Feb. 26, 1969
68-SBE-007 Bonzer, Inc., Feb. 5, 1968
67-SBE-022 Mathers, Horace C. and Helen V., Apr. 24, 1967
67-SBE-020 Hirsch, Mike and Norma, Apr. 24, 1967
67-SBE-009 Costa, John and Elvira C., Mar. 7, 1967
66-SBE-038 Los Angeles Firemen's Credit Union, Inc. June 28, 1966
65-SBE-028 Consumers Cooperative Society of Palo Alto, Inc. Aug. 3, 1965
65-SBE-027 Consumers Cooperative of Berkeley, Inc. Aug. 3, 1965
64-SBE-035 Shaffer and Madsen, Inc,. Mar. 17, 1964
63-SBE-089 Meyer, William S. And Helen L., July 11, 1963
63-SBE-055 Alfred M. Lewis, Inc., Apr. 17, 1963
63-SBE-030 United Grocers, Ltd., Feb. 26, 1963
62-SBE-050 California Lettuce Growers, Inc. Sept. 20, 1962
62-SBE-049 Certified Grocers of California, Ltd., Sept. 20, 1962
62-SBE-047 B. And C. Motors, Inc. Aug. 27, 1962
62-SBE-027 Montgomery Ranch, May 17, 1962
61-SBE-040 W.E. Hall Co. Dec. 13, 1961
61-SBE-011 Security First National Bank Mar. 7, 1961
60-SBE-044 Mount Shasta Milling Co. Dec. 13, 1960
58-SBE-001 Woodland Production Credit Assn., Dec. 17, 1957
54-SBE-011 Andrews Motor Car Co. May 19, 1954
53-SBE-009 Sacramento Valley Tractor Co. May 5, 1953
50-SBE-015 Martin, John C. Aug. 10, 1950
49-SBE-021 California Pine Box Distributors, Sept. 15, 1949
42-SBE-029 Apex Rotarex Manufacturing Co. July 7, 1942
42-SBE-008 Citizens National Trust and Savings Bank of Los Angeles, Trustee Under Trust 1411 For The Benefit of Leslie G. Brehm June 16, 1942
38-SBE-001 Retailers Credit Assn. of Alameda County, June 22, 1938

CORPORATE LIQUIDATIONS

82-SBE-256 Bancontrol Systems, Inc., Nov. 17, 1982
79-SBE-052Oxford Liquor, Inc., Mar. 7, 1979

CORPORATION – COMMENCING

97-SBE-007 Al Tirpa & Associates, Inc., Apr. 24, 1997
87-SBE-011 Baldar Industries, Inc., and Bruce F. Balent, Mar. 3, 1987
86-SBE-171 Specialty Restaurants Corporation, Sept. 10, 1986
86-SBE-086 Bredero California, Inc., Bredero Consulting, Inc., and Best Blocks, Inc., May 6, 1986
86-SBE-030 NAAP Systems (USA), Inc., Feb. 4, 1986
85-SBE-128 Polemic Press Publications, Inc., Oct. 9, 1985
85-SBE-096 Atlanta Hockey, Inc., Et al, Sept. 10, 1985
85-SBE-089 Encino Oaks School, Inc., Aug. 20, 1985
84-SBE-029 Edwin M. Rosendahl, A Professional Law Corp., Feb. 28, 1984
82-SBE-101 Robert F. Fischel Professional Chiropractic Corp., June 29, 1982
79-SBE-124 Poleta Mining Co., Aug. 16, 1979
79-SBE-118 Grab Bag, Inc., Aug. 16, 1979
79-SBE-117 Evergreen Terrace West Owners Assn., Aug. 16, 1979
79-SBE-051 Dimensions Unique, Inc., Mar. 7, 1979
78-SBE-079 Vitmora Co., Sept. 27, 1978
78-SBE-051 Air Market Travel Corp., July 26, 1978
74-SBE-038 Mission Valley East, Oct. 7, 1974
73-SBE-003 Mammoth Academy, Jan. 16, 1973
72-SBE-013 American Empire Mutual Fund, Inc., May 11, 1972
70-SBE-046 Tip Top Delights, Inc., Dec. 7, 1970
67-SBE-050 Master Putty Manufacturing Co., Inc. Aug. 30, 1967
67-SBE-049 California Consolidated Water Co., Inc. Aug. 30, 1967
67-SBE-038 U. S. Blockboard Corp. July 7, 1967
63-SBE-054 American Paving Co. Apr. 17, 1963
63-SBE-002 Sports Publications, Ltd.1963 Jan. 10, 1963
52-SBE-005 Harrison Pontiac Co. May 29, 1952

CORPORATION ORGANIZATION & REORGANIZATIONS

86-SBE-192 Richard A. Garcia, Inc., Taxpayer, and Richard A. Garcia, Assumer and/or Transferee, Nov. 19, 1986
86-SBE-046 Buckles, Arnold R. and Bessie, Mar. 4, 1986
85-SBE-072 Bragg Crane Service, Inc., July 30, 1985
78-SBE-080 Woodbine Corp., Sept. 27, 1978
76-SBE-005 Forrest Freeze Trucking, Inc., Feb. 2, 1976
73-SBE-056 Nahas Department Store No. Inc., Oct. 17, 1973
71-SBE-006 Admiral Building Co., Mar. 22, 1971
70-SBE-026 Color Service, Inc., Taxpayer, Aug. 3, 1970
70-SBE-009 3M Business Products Sales, Inc., Feb. 18, 1970
68-SBE-033 Western Butane Service, Inc. Aug. 5, 1968
68-SBE-021 S And K Sales Co. May 7, 1968
67-SBE-058 Hall-Roepke-Petersmeyer Co. Nov. 6, 1967
67-SBE-010 Tiger, Inc. Mar. 7, 1967
64-SBE-061 Encino Park, Inc., et al June 23, 1964
63-SBE-108 Meyenberg-Old Fashion Products Co. Oct. 1, 1963
63-SBE-092 Forkner, James S. and Marian, Aug. 7, 1963
63-SBE-010 Diamond Gardner Corp. Feb. 5, 1963
61-SBE-079 Tai Yuen Co. Dec. 13, 1961
61-SBE-040 3538 Wilshire Corp., et al July 19, 1961
60-SBE-027 Heating Equipment Manufacturing Co., Nov. 14, 1960
57-SBE-010 Associated Development Corp., June 25, 1957
54-SBE-011 Andrews Motor Car Co., May 19, 1954
53-SBE-009 Sacramento Valley Tractor Co., May 5, 1953
53-SBE-009 Andersen-Carlson Manufacturing Co., Feb. 18, 1953
50-SBE-016 Rogers, Ida Arvida, Aug. 10, 1950
49-SBE-018 J. J. Newberry Realty Co., Mar. 29, 1949
49-SBE-018 Mortgage Guarantee Co., Dec. 15, 1948
46-SBE-013 United States Rubber Co., Nov. 1, 1946
45-SBE-006 Hemet Federal Savings and Loan Assn., et al, Nov. 14, 1945
42-SBE-029 Apex Rotarex Manufacturing Co., July 7, 1942
35-SBE-008 Harry Fink & Co., et al, Oct. 25, 1935
33-SBE-015 Wilmington Transfer and Storage Co., May 27, 1933
33-SBE-003 Orange Ice and Cold Storage Co., Feb. 11, 1932
32-SBE-026 Independent Rock Co., Ltd., Oct. 10, 1932

COST OF GOODS SOLD

56-SBE-007 Heil Equipment Co. of Northern California Aug. 9, 1956
42-SBE-023 Chicago Pneumatic Tool Co. July 7, 1942

COST-PLUS CONTACTS

52-SBE-021 North American Aviation, Inc. Oct. 7, 1952
30-SBE-019 Douglas Aircraft Co., Inc. Nov. 20, 1930

COVENANT NOT TO COMPETE

03-SBE-002 Stephen D. Bragg, May 28, 2003
00-SBE-003 Paul B. and Mary A. Milhous, Nov. 2, 2000
90-SBE-007 Bay Cities Spay-neuter Clinic, Inc., Sept. 12, 1990
89-SBE-026 Northridge Fashion Center, Inc, Sept. 26, 1989
87-SBE-061 Trojan Tours, Inc., July 28, 1987
86-SBE-178 Country Club Cleaners, Nov. 19, 1986
86-SBE-125 Villa Maria Management Corporation, June 10, 1986
86-SBE-112 Febrar Corporation of California, Inc., June 10, 1986
84-SBE-130 Kee Dee, Inc., Sept. 12, 1984
83-SBE- 228Kramer Ink Co., Inc., Oct. 26, 1983
82-SBE-240Gerhart, Estate of Joseph J., Deceased, Aug. 18, 1982
82-SBE-140 Washburn, Aldean and Clara, June 29, 1982
78-SBE-053 Halcyon Services, In., July 26, 1978

CREDIT UNIONS

02-SBE-009 Christian Community Credit Union, Dec. 13, 2002
99-SBE-002 San Francisco Police Credit Union, Jan. 7, 1999
77-SBE-002 Unity Credit Union, Jan. 6, 1977
70-SBE-022 Challenge Banner Credit Union, July 1, 1970
65-SBE-007 Southern California Central Credit Union Feb. 3, 1965
61-SBE-077 California State Employees Credit Union No. 1 Dec. 13, 1961
61-SBE-044 Credit Union, California Teachers Assn., Southern Section July 19, 1961
42-SBE-013 San Francisco Credit Union July 7, 1942

CREDIT – ENERGY CONSERVATION

86-SBE-096 Leggit, Dennis, May 6, 1986
86-SBE- 003 Anderson, Ida B., Feb. 4, 1986
85-SBE-144 Sherrick, John T. and Dianna, Nov. 6, 1985
85-SBE-142 Roccaforte, David and Darlene G., Nov. 6, 1985
85-SBE-137 Gough, Jeffrey A. and Judith, Nov. 6, 1985
85-SBE-127 Nederostek, Richard M. and Catherine C. Carney, Oct. 9, 1985
85-SBE-090 McAfee, Paul D., and Katherine Y., Aug. 20, 1985
85-SBE-046 Sndyr, Ladislov and Noeleen, May 8, 1985
84-SBE-156 Coreschi, John and Linda, Nov. 14, 1984
84-SBE-083 Sattler, Ronald and Martha, May 8, 1984
84-SBE-012 West, Stephen C. and Lu Ann, Jan. 17, 1984
83-SBE-211 Muchison, George M. and Joyce M., Sept. 15, 1983
83-SBE-038 Sal, E. J., Jr. and Dorothy, Feb. 1, 1983
83-SBE-021 Taylor, Henry T. and Nancy B., Jan. 1, 1983
83-SBE-019 Smith, Vernon D. and Mary J., Jan. 1, 1983

CREDIT – ENTERPRISE ZONE

10-SBE-001 NASSCO Holdings, Inc., Nov. 17, 2010
06-SBE-003 Deluxe Corporation, Dec. 12, 2006

CREDIT – MIC (see MANUFACTURERS INVESTMENT CREDIT)

CREDIT – OTHER STATE TAXES (see also OTHER STATE TAXES)

99-SBE-003 Daniel Q. and Janice R. Callister, Feb. 25, 1999
94-SBE-014 Soukup, Gregory J. and Carr, Mary Jo, Dec. 13, 1994
94-SBE-006 Bartz, Phillip D., Sept. 1, 1994
88-SBE-027 Melvin A. and Adele R. Gustafson, Nov. 19, 1988
87-SBE-065 Donnell, Harold., Jr., and Rosemary G., Oct. 6, 1987
86-SBE-077 Kahn, Estate of Albert (Dec’d) and Lillian, Apr. 9, 1986
86-SBE-002 Allen, Willis M. and Ruth A., Feb. 4, 1986
85-SBE-110 Baker, Frances L., Oct. 9, 1985
84-SBE-105 Kimbrough, Dennis and Dianne, June 27, 1984
84-SBE-034 Cornman, David D. and Linda D., Feb. 28, 1984
83-SBE-215 Sanguin, Jack and Sandra M., Sept. 15, 1983
83-SBE-143 Murray, Charles W. and Barbara K., June 21, 1983
82-SBE-073 Perry, Robert E., Mar. 31, 1982
81-SBE-048 Fessler, Daniel W., May 19, 1981
81-SBE-043 Bainbridge, Marvin and Alice, May 19, 1981
80-SBE-085 Childs, Ronnie C. and Patricia S., Aug. 1, 1980
80-SBE-073 Flackbert, A. Clyde, June 30, 1980
80-SBE-009 Western Power Products, Inc., Jan. 8, 1980
79-SBE-101 Goodman, David L. and Diane J., June 28, 1979
78-SBE-037Peterson, Maude, Dec. 5, 1978
78-SBE-037 Wong, Stanley K. and Beatrice L., May 4, 1978
78-SBE-014 Tompkins, Frank E., Feb. 8, 1978
78-SBE-009 Rolfe, Allan H. and Doris, Jan. 11, 1978
75-SBE-062 Wiscombe, Leland M. and June N., Aug. 19, 1975
75-SBE-055 Meacham, Wilfred A. and Betty J., Aug. 19, 1975
75-SBE-032 Monroe, Estate of Marilyn, Deceased, Apr. 22, 1975
74-SBE-049 Durham, Estate of Donald, Nov. 12, 1974
73-SBE-069 Christman, Theo and Audrey, Dec. 11, 1973
73-SBE-040 Hunt, Albert E. and Helen H., July 31, 1973
72-SBE-031 Collamore, Melvin D., Oct. 24, 1972
71-SBE-008 Littrel, Alan B. and Helen E., Mar. 22, 1971
68-SBE-017 Neuschotz, Robert and Patricia Mar. 25, 1968
67-SBE-031 Salant, William A. and Dorothy May 10, 1967
65-SBE-011 Bills, Hallie L. Apr. 5, 1965
64-SBE-100 Mead, Lowell D. and Mary E. Dec. 18, 1964
64-SBE-082 Livie, Hugh S. and Nina J. Oct. 28, 1964
63-SBE-111 Poole, John H. and Olivia A. Oct. 1, 1963
61-SBE-027 Fields, Joseph A. and Marion May 2, 1961
60-SBE-038 Robertson, Covert, Jr. And Laura J. Dec. 13, 1960
58-SBE-007 Bishop, E. B. and Helen May 7, 1958
57-SBE-011 Jesson, L. N. June 24, 1957
54-SBE-005 Bright View Realty Corp. Feb. 18, 1954
53-SBE-004 Knudsen, Cornelia and Hans L. Apr. 1, 1953
49-SBE-026 Trippet, Oscar A. Sept. 15, 1949
43-SBE-015 Curtin, Mrs. Thomas E. July 15, 1943
42-SBE-010 Yellen, Jack Selig July 7, 1942
39-SBE-023 Wilcox, C. H. Nov. 15, 1939

CREDIT – RENTERS (see RENTERS CREDIT)

86-SBE-032 Orr, Berry J. and Beth L., Feb. 4, 1986
85-SBE-117 Fithian, James and Linda, Oct. 9, 1985
84-SBE-011 Tobler, Waldo R. and Rachel M., Jan. 17, 1984
84-SBE-010 Seals, Doris E., Jan. 17, 1984
84-SBE-002 Albertson, Thomas C. and Donna G., Jan. 17, 1984
82-SBE-253 Testino, Kay, Oct. 14, 1982
82-SBE-250 Seronick, Phillip, Sept. 21, 1982
82-SBE-246 Massey, Leila Wenona, Oct. 14, 1982
82-SBE-227 Panovich, John, Sept. 21, 1982
82-SBE-188 Buckner, E. G. and Alice R., Aug. 17, 1982
82-SBE-166 Mader, Dorothy, July 26, 1982
82-SBE-151 Costa, Mary O., July 26, 1982
82-SBE-135 Rondos, Mary Ann, June 29, 1982
82-SBE-072 Oliveria, Gloria J., Mar. 31, 1982
80-SBE-092 Nauman, Daniel G. and Julie M., Aug. 1, 1980
79-SBE-147 Ward, Robert D., Aug. 16, 1979
79-SBE-070 Cordier, Eve, Apr. 10, 1979
77-SBE-026 Pedersen, Malcolm L. and Lois M., Feb. 3, 1977
75-SBE-023 White, Calvin G. and Esther R., Mar. 18, 1975

CREDIT – SOLAR

92-SBE-018 Weyerhaeuser Company, July 30, 1992
85-SBE-094Tubman, Philip W. and Renate, Aug. 20, 1985
85-SBE-049 Uziel, Michael Moshe and Zvia, May 8, 1985
82-SBE-243 Jackson, James M. and Susan R., Oct. 14, 1982
82-SBE-231 Tarkington, Brian K., Sept. 21, 1982
82-SBE-194 Heineke, J. M. and Linda, Aug. 17, 1982
82-SBE-176 Williams, Harold and Catherine M., July 26, 1982
82-SBE-162 Hoffman, Lawrence D. and Cristy J., July 26, 1982
82-SBE-084 Kaufman, Albert I. and Ruth, Feb. 1, 1982
82-SBE-074 Scher, Leslie E. and Carol M., Mar. 31, 1982
82-SBE-067 Johnson, Colby W. and Virginia L., Mar. 31, 1982
82-SBE-056 Auerbach, Benjamin J. and Harriet, Mar. 31, 1982
82-SBE-048 Rudy, Steven M. and Robin G., Mar. 3, 1982
82-SBE-041 Harper, Leonard R. and Elizabeth M., Mar. 3, 1982
81-SBE-155 Orlando, Donald C., Nov. 16, 1981
81-SBE-150 Bratt, George H. and Alyce P., Sept. 29, 1981
81-SBE-130 Schaeffer, Robin L. and Helene Y., Sept. 30, 1981
81-SBE-105 Jones, Richard G. and A. Margaret, Sept. 19, 1981
81-SBE-104 Heether, Daniel and P., Sept. 19, 1981
81-SBE-076 Wallace, Thomas S. and Sarah L., June 23, 1981
81-SBE-047 Elmbald, William E. and Deborah A., May 19, 1981

CREDITS – GENERAL

97-SBE-001 AeroVironment, Inc., Jan. 10, 1997
96-SBE-007 Sonia G. Drimmer, et al, Feb. 22, 1996
92-SBE-027 Micro D, Inc., etc., Nov. 19, 1992
92-SBE-018 Weyerhaeuser Company, July 30, 1992
83-SBE-270 Robertson, Clifford and Grace, Dec. 13, 1983
83-SBE-187 Henderson, James W. and Margaret R., Aug. 17, 1983
83-SBE-149 Voigt, Wilson A. and Mary L., June 21, 1983
83-SBE-036 Norton, Herschel L. and Josephine M., Feb. 1, 1983
83-SBE-033 Larez, Conrad E. and Diane L., Feb. 1, 1983
83-SBE-030 Estes, Windom L. and Eleanor C., Feb. 1, 1983
82-SBE-063 Goss, James E. and Lavaughn B., Mar. 31, 1982
82-SBE-058 Burke, Howard and Eileen, Mar. 31, 1982
82-SBE-039 Foley, Edmund F. and Delia O., Mar. 3, 1982
82-SBE-011 Lopert, Robert C. and Betty L., Jan. 5, 1982
80-SBE-161 Keay, Merlyn R. and Marilyn A., Dec. 9, 1980
80-SBE-017 Henderson, James W. and Margaret R., Feb. 6, 1980
76-SBE-072 Schalk, Robert P. and Carolyn R., June 22, 1976
76-SBE-046 Vaughan, Jack A. and Thelma W., Apr. 5, 1976
76-SBE-033 Berboth, Neil B. and Stella, Apr. 5, 1976
76-SBE-009 Lattin, Norman D. and Harriet P., Feb. 2, 1976
75-SBE-026 Arslanian, Leon, Apr. 22, 1975

CREDITS – TAXES PAID

68-SBE-049 Household Finance Corp., Nov. 20, 1968
64-SBE-082 Livie, Hugh S. and Nina J., Oct. 28, 1964
64-SBE-033 Druyf, Leman and Petronella, Mar. 17, 1964
59-SBE-035 Platt, Robert L. and Margaret D., Nov. 17, 1959
58-SBE-017 Bachrach, Anne, July 22, 1958
57-SBE-022 Newby, Paul D. and Mildred W., Sept. 18, 1957
55-SBE-009 Burnham, John and Catherine, Nov. 1, 1955
55-SBE-005 Scanlon, R. H. and Mary M., Apr. 20, 1955
53-SBE-006 Meltzer, Edward and Frieda Liffman, Apr. 1, 1953
53-SBE-005 Guettler, Georgica, Apr. 1, 1953