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

D

DEDUCTION – ABANDONMENT LOSS

81-SBE-084 Dahl, Gary R. and G. Marguerite, July 29, 1981

DEDUCTION – ALIMONY

96-SBE-015 Jerry Michalla, July 15, 1996
76-SBE-065 Bays, James D. and Mary J., June 22, 1976
71-SBE-027 Bleeck, Barry S., Sept. 13, 1971

DEDUCTION – BAD DEBT

89-SBE-025 Raymond E. and Joy Lecompte, Sept. 26, 1989
87-SBE-064 Vick, Samuel S. and Janet R., Aug. 18, 1987
87-SBE-056 Johnson, George and Sandra, July 28, 1987
87-SBE-028 Dynatech Fluid Technology Corporation, Formerly P M America, Inc., Apr. 7, 1987
86-SBE-176 Circle Metals, Nov. 19, 1986
86-SBE-087 Chung, Constance Y., May 6, 1986
86-SBE-076 Joelson, Marshall D. and Una F., Apr. 9, 1986
86-SBE-064 Wheeler, Abner and Lillie M., Mar. 4, 1986
86-SBE-034 Seedlock, Robert F. and Hortense N., 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-007 Cassebarth, Georgia, Feb. 4, 1986
86-SBE-004 Andresian, Andre and Suzanne, Feb. 4, 1986
85-SBE-145 Wu, Kuang W. and Bie C., Nov. 6, 1985
85-SBE-141 Mendelsohn, David G. and Helen, Nov. 6, 1985
85-SBE-129 Salenger, Gary, Oct. 9, 1985
85-SBE-105 Spiering, Chester H. and Virginia B., Sept. 10, 1985
85-SBE-104 Southwestern Development Company, Sept. 10, 1985
85-SBE-088 Dejay Products, Aug. 20, 1985
85-SBE-085 Bellew, J. T. and Mildred, Aug. 20, 1985
85-SBE-033 Regional Insurance Center, Apr. 9, 1985
85-SBE-030 Mor-Ben Insurance Markets Corporation, Apr. 9, 1985
85-SBE-008 State, David and Avis, Jan. 8, 1985
84-SBE-028 Credo Developers, Inc., Feb. 28, 1984
82-SBE-296 Hashman, Sam and Dina, June 29, 1982
82-SBE-293 Groman, Harry and Peggy, Dec. 7, 1982
82-SBE-177 Lambert-California Corp., June 29, 1982
82-SBE-126 Kohlman, Joyce D., June 29, 1982
82-SBE-100 Parabam, Inc., June 29, 1982
82-SBE-035 Knollwood West Convalescent Hospitals, Inc., Mar. 3, 1982
81-SBE-073 Ramos, Ramon S. and Rebecca, June 23, 1981
81-SBE-060 Dave Gardner Cross Associates, June 23, 1981
81-SBE-004 Rossi, Anthony C. and Cecilia I., Jan. 6, 1981
81-SBE-002 Carr, Roy G. and Cynthia A., Jan. 6, 1981
79-SBE-106 Miller, Myron E. and Daisy I., June 28, 1979
79-SBE-091 Stansfield, John C. and Mary L., May 9, 1979
79-SBE-004 Cashman, George F. and Sylvia A., Jan. 9, 1979
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-105 A.F.B. Investment Co., Inc., Aug. 16, 1977
77-SBE-045 Smith, Ruth Wertheim, Mar. 2, 1977
75-SBE-080 Seaman, Allen L. and Jacqueline M., Dec. 16, 1975
75-SBE-073 Walshe, James C. and Monablanche A., Oct. 20, 1975
73-SBE-062 Real Estate Buy Keller, Nov. 13, 1973
73-SBE-045 Ristow, Roderick E. and Mary M., July 31, 1973
73-SBE-009 Turfryer, Jack and Jacoba., Feb. 6, 1973
72-SBE-011 Wool, Justin M., Apr. 10, 1972
70-SBE-002 Atkinson, George E., Jr. and Alice J., Feb. 18, 1970
69-SBE-022 Kim Lighting and Manufacturing Co., Inc. June 2, 1969
69-SBE-017 Blessen, Gus A. and Rose A., Apr. 7, 1969
67-SBE-061 Rands, Andrew J. and Frances, Nov. 6, 1967
67-SBE-025 Williamson, George H. and G. G., Apr. 24, 1967
67-SBE-021 Kleger, Hans, Apr. 24, 1967
67-SBE-014 Jordan Associates, Inc., Apr. 24, 1967
67-SBE-003 Morthrift Plan, Feb. 7, 1967
66-SBE-035 Grace Bros Brewing Co., June 28, 1966
64-SBE-041 Tanenbaum, H.J. and Lillyan, Apr. 20, 1964
63-SBE-031 Heimann, Arthur and Kate C., Feb. 26, 1963
62-SBE-022 Crescenzi, Leone and Anita, May 17, 1962
58-SBE-066 Alum Rock Development Co., Dec. 29, 1958
58-SBE-030 Wilder, Cree L. and June A., Sept. 15, 1958
47-SBE-006 Howard, Charles S., July 24, 1947
47-SBE-003 Stoner, Reginald C. and Laura P., Apr. 17, 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
44-SBE-008 Inyo Marble Coompany of California, Mar. 30, 1944
43-SBE-040 Vedder, Milton W., Sept. 23, 1943
43-SBE-017 Dennis, Robert W. and Myrtle, July 15, 1943
34-SBE-026 Apple Growers Ice and Cold Storage Co., May 21, 1934
34-SBE-016 De Camp Hudson Co., Ltd., May 17, 1934
34-SBE-002 First National Bank of Oceanside, Feb. 5, 1934
33-SBE-008 W. D. Ballinger Co., Feb. 20, 1933
32-SBE-011 Keystone Drug Co., May 10, 1932
32-SBE-007 Stanley Hiller, Ltd., Apr. 20, 1932
31-SBE-039 G. S. Donaldson Investment Co., Dec. 15, 1931

DEDUCTION – BUILDING EXPENSES

74-SBE-014 Thomassen, Elmer H. and Joan C., Feb. 19, 1974

DEDUCTION – BUSINESS EXPENSE

93-SBE-001 Moulin, Michael N. and Mardee Sue, Jan. 13, 1993
87-SBE-072 Thorpe, Freemon and Dorothy, Oct. 6, 1987
87-SBE-003 Gaynor, Emil and Rose, Jan. 6, 1987
86-SBE-206 Wayno, Jerome W. and Rita Ann, Dec. 3, 1986
86-SBE-173 B. M. S. Marine, Inc., Nov. 19, 1986
86-SBE-153 Briglia, Donald D., Sept. 10, 1986
86-SBE-149 Morris Tug and Barge, Inc., Aug. 20, 1986
86-SBE-126 Walters, William L., June 10, 1986
86-SBE-107 Baruch, Konstantyn and Rose, June 10, 1986
86-SBE-102 Vogel, Philip J. and Genevieve, May 6, 1986
86-SBE-091 Findley, Eugene C., May 6, 1986
86-SBE-090 Emmanuel N. Mba, M. D., Inc., May 6, 1986
86-SBE-082 Wille, Kurt and Elise, Apr. 9, 1986
86-SBE-079 Kurt Willie Electric, Inc., Apr. 9, 1986
86-SBE-070 Faria Dairy, Inc., Apr. 9, 1986
86-SBE-063 Twentyman, Jim W., Mar. 4, 1986
86-SBE-050 Fargo Ranch Land and Cattle Co., Mar. 4, 1986
86-SBE-026 Mollath, Linton and Elizabeth, Feb. 4, 1986
86-SBE-024 Mcpherson, Alan L. and Claire, Feb. 4, 1986
85-SBE-101 Parker, Lawrence D. and Barbara L., Sept. 10, 1985
85-SBE-093 Panorama Products, Inc., Aug. 20, 1985
85-SBE-067 Plone, Irving and Sondra, June 25, 1985
85-SBE-043 Martin, William and Charlotte, May 8, 1985
85-SBE-020 Clopper, Paul W. and Joanne B., Apr. 9, 1985
85-SBE-013 Guild Savings and Loan Assoc., Feb. 5, 1985
84-SBE-165 Simmons, Marvin W. and Iva G., Nov. 14, 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
82-SBE-302 Lelouis, Edward C. and Catherine, Nov. 17, 1982
82-SBE-147 Baker, Ronal J. and Elfriede M., July 26, 1982
82-SBE-103 Visa, U.S.A., Inc., June 29, 1982
82-SBE-064 Gum, Royce E., Mar. 31, 1982
81-SBE-101 Jenkel-Davidson Optical Co., May 19, 1981
81-SBE-049 Hill, Richard W. and Hazel R., May 19, 1981
80-SBE-011 Bachrach, Ronald J. and Eileen, Feb. 6, 1980
80-SBE-004 Hunsberger, Arnold L. and Edith M., Mar. 4, 1980
78-SBE-059 Dulien, Louis and Ann, July 26, 1978
78-SBE-057 Chillingworth, Sherwood C. and Ethel J. July 26, 1978
78-SBE-016 California Dental Political Action Committee, Mar. 1, 1978
77-SBE-045 Smith, Ruth Wertheim, Mar. 2, 1977
76-SBE-090 Gibson, Harold J. and Jo Ann, Oct. 6, 1976
76-SBE-085 Beacom, William W. and Marjorie L., Oct. 6, 1976
76-SBE-012 Richardson, Howard and Margaret, Feb. 2, 1976
74-SBE-033 Wirsing, Robert J. and Margaret A., Aug. 1, 1974
73-SBE-011 Real Art Plastic and Metal Co., Mar. 27, 1973
73-SBE-009 Turfryer, Jack and Jacoba, Feb. 6, 1973
71-SBE-019 Taylor, Everett R. and Emeline H., June 2, 1971
71-SBE-009 Reisman, Samuel and Ruth, Mar. 22, 1971
70-SBE-039 Oilwell Materials and Hardware Co., Inc., Nov. 6, 1970
70-SBE-011 Shiosaki, James T., Mar. 23, 1970
69-SBE-031 Wood, R. Edwin, Dec. 8, 1969
69-SBE-013 Park-Citron Agency, Taxpayer, Feb. 26, 1969
69-SBE-011 Parker, William F. and Shirley M., Feb. 26, 1969
68-SBE-031 West Valley Realty Co., et al., June 6, 1968
67-SBE-028 Continental Lodge, May 10, 1967
66-SBE-010 Jay Briggs, Jan. 4, 1966
64-SBE-089 Cohen, Estate of Samuel, Nov. 17, 1964
63-SBE-136 Gallois, John and Eliza, Dec.10, 1963
62-SBE-061 A. K. Thanos Co., Nov. 13, 1962
61-SBE-027 Fields, Joseph A. and Marion, May 2, 1961
61-SBE-026 Mcwhinney, Amy C., May 2, 1961
61-SBE-025 Michel, C.H. and Vivian, May 2, 1961
61-SBE-024 Perinati, Peter and Joy M., Apr. 6, 1961
61-SBE-014 Manzano, Ray, Apr. 4, 1961
60-SBE-045 Paganucci, Mike and Rose, Dec. 13, 1960
57-SBE-013 Screen Plays Ii Corp., June 25, 1957
56-SBE-013 West Mayfair Co., Nov. 27, 1956
53-SBE-011 Yeakel Brothers Corp., July 21, 1953
52-SBE-026 Sam Katzman Productions, Inc., Dec. 18, 1952
52-SBE-024 Esskay Pictures Corp., Dec. 18, 1952
48-SBE-022 Howard, Charles S., Nov. 17, 1948
47-SBE-009 Sachs, Clara Edgar, July 24, 1947
44-SBE-021 Howard Automobile Co., May 11, 1944
44-SBE-015 Lester, Alice H., May 11, 1944
43-SBE-037 Lindblom, Mrs. Yvonne C. S., Sept. 23, 1943
42-SBE-021 Fitzgerald, Lillian Ryan, July 7, 1942
42-SBE-020 Franco Western Oil Co., July 7, 1942
32-SBE-008 Institute of Musical Education, Ltd., Apr. 21, 1932
30-SBE-013 San Christina Investment Co., et al., Aug. 4, 1930

DEDUCTION – CASUALTY / THEFT LOSS (see also CASUALTY LOSS)

88-SBE-013 Barney C. Ruben and Estate of Eleanor Ruben, May 3, 1988
87-SBE-078 Zmay, Costa, Dec. 3, 1987
87-SBE-077 Soulkanian, Zorik and Artimis, Dec. 3, 1987
87-SBE-068 Octogon Development Company, Oct. 6, 1987
87-SBE-059 Scudder, Franklin E. and Suzanne, H., July 28, 1987
87-SBE-030 Fritrschen, C. H., Estate of, Apr. 7, 1987
86-SBE- 145 Enfield, Frederic and Marion, Aug. 20, 1986
86-SBE- 133 Hilton, Henry H. and Diane A., July 29, 1986
86-SBE- 083 Wybenga, Jack and Lian N., Apr. 9, 1986
86-SBE- 078 Krechman, David and Goldie, Apr. 9, 1986
86-SBE- 057 Miller, Roger D. and Mary, Mar. 4, 1986
85-SBE-055 Bird, William L. and Marilyn, L., June 25, 1985
85-SBE-018 Morgan, Elisa, Feb. 5, 1985
84-SBE-150 Shutt, Stanley R. and Helen C., Oct. 10, 1984
84-SBE-147 McDaniel, Charles, Jr., Oct. 10, 1984
84-SBE-139 Walker, Franklin E. and Barbara R., Sept. 12, 1984
84-SBE-121 Stewart, William C. and Margaret M., Aug. 1, 1984
84-SBE-067 Shapero, Martin M., Apr. 5, 1984
84-SBE-060 Curtis, Sidney and Bernice, Apr. 5, 1984
84-SBE-059 Counts, Stanley T. and Bettejan H., Apr. 5, 1984
84-SBE-043 Pilgrim, Paul G. and Pearl M., et al., Feb. 28, 1984
84-SBE-023 Nelson, Dale M. and Mildred E., Jan. 31, 1984
83-SBE-164 Gordon, Stephen and Civia, July 28, 1983
83-SBE-162 Cruz, Julius A. and Lydia A., July 28, 1983
83-SBE-062 Portman, Sheldon and Marion, Mar. 1, 1983
83-SBE-028 Benner, Edward, Feb. 1, 1983
83-SBE-009 James, Kerry and Cheryl, Jan. 3, 1983
82-SBE-167 Moe, Richard and Kathleen, July 26, 1982
82-SBE-149 Brucker, Milton and Helen, July 26, 1982
82-SBE-117 Gullickson, George O. and Alice E., June 29, 1982
81-SBE-121 Cookston, Don A. and Diane H., Sept. 29, 1981
81-SBE-118 Barbaria, Dominic and Mary, Sept. 29, 1981
81-SBE-085 Eredia, Anthony H., July 29, 1981
81-SBE-044 Carrillo, Ruben and Lydia, May 19, 1981
81-SBE-027 Cooperman, Abe and Constance C., Mar. 30, 1981
80-SBE-093 Ritchie, Robert W., Aug. 1, 1980
80-SBE-070 J & J Film Services, Inc., June 30, 1980
80-SBE-060 Knowdell, Richard and Barbara L., May 21, 1980
80-SBE-036 Grisham, Jack E. and Ruth L., Apr. 8, 1980
79-SBE-133 Erliech, Sol and Millie, Aug. 16, 1979
79-SBE-106 Miller, Myron E. and Daisy I., June 28, 1979
79-SBE-067 Cadenasso, Frank G. and Joan, Apr. 10, 1979
79-SBE-062 Vener, Robert and Rose, Mar. 7, 1979
78-SBE-095 Tiger, David and Charolote E., Oct. 18, 1978
78-SBE-061 Harwood, Donald D., July 26, 1978
78-SBE-060 Griffiths, William J. and Doris M., July 26, 1978
78-SBE-027 James Petroleum Corp., May 4, 1978
78-SBE-005 Abrams, Paul and Melba, Jan. 11, 1978
77-SBE-088 Caplan, Jack, June 28, 1977
76-SBE-100 Vanderpool, John E., Oct. 6, 1976
76-SBE-052 Brown, Orlo E., Jr. and Marian M., May 4, 1976
76-SBE-024 Moore, John A. and Elizabeth J., Mar. 8, 1976
75-SBE-076 Kostka, Stephen L. and Beverly J., Nov. 19, 1975
75-SBE-046 Dahlquist Drilling, Inc., Aug. 19, 1975
75-SBE-027 Beynon, Kathryne, Apr. 22, 1975
75-SBE-009 Phillips, Jack E. and Corinne, Jan. 7, 1975
73-SBE-043 Miller, James R. and Jane R., July 31, 1973
70-SBE-050 Stanley, Boris S., Dec. 7, 1970
69-SBE-023 Chappellet, Felix and Annabelle, June 2, 1969
67-SBE-062 Schwaner, John E. and Joyce L., Nov. 6, 1967
67-SBE-057 Reynolds, Lewis B. and Marian A., Oct. 3, 1967
66-SBE-088 Koehl, Robert B., Dec. 15, 1966
62-SBE-053 Wood, Gertrude H., Sept. 20, 1962
57-SBE-017 Spring, Arthur L. and Mary W., Aug. 8, 1957
57-SBE-006 Dunwoody, Mildred A., June 12, 1957
34-SBE-001 Commercial Securities Corp., Cons. Jan. 1, 1934
33-SBE-016 First National Bank in Glendale, June 3, 1933

DEDUCTION – CHARITABLE CONTRIBUTION (see CHARITABLE CONTRIBUTIONS – AMOUNT)

03-SBE-003 James N. Harger, May 28, 2003
88-SBE-004 William and Shellie D. Conklin, et al., Apr. 1, 1988
87-SBE-071 Rabideau, Paul E., Oct. 6, 1987
86-SBE-102 Vogel, Philip J. and Genevieve, May 6, 1986
85-SBE-113 Cheesewright, Robert W. and Gwendolyn, Oct. 9, 1985
85-SBE-039 Davis, Jared, May 8, 1985
84-SBE-103 Herbert, Joseph S. and Dora B., June 27, 1984
83-SBE-065 Stevens, James L. and Delores E., Mar. 1, 1983
83-SBE-039 Sturr, George B. and Angela R., Feb. 1, 1983
82-SBE-104 Abney, Robert and Bonnie, June 29, 1982
80-SBE-039 Polk, Ernest F. and Edna K., Apr. 8, 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-111 Glyer, Richard T. and Helen P., Aug. 16, 1977
76-SBE-083 Banks, John W. and Verna Jo, Oct. 6, 1976
76-SBE-028 Roy, John H., Mar. 8, 1976
75-SBE-075 Horwich, Willard D. and Deloris N., Nov. 19, 1975
75-SBE-007 Hagg, Karl, Jr. and Margaret, Jan. 7, 1975
42-SBE-040 Lederer, Francis, Aug. 4, 1942
33-SBE-019 Raphael Weill & Co., June 3, 1933

DEDUCTION – COMPENSATION

79-SBE-050 Crystal Ice and Cold Storage Co., Mar. 7, 1979
79-SBE-032 Cali-Clubs, Inc., Feb. 8, 1979
66-SBE-010 Jay Briggs, Jan. 4, 1966
64-SBE-010 Southland Publishing Co., Inc. Jan. 7, 1964
63-SBE-138 Swimmer, Henrietta, Dec.10, 1963
63-SBE-134 Pearson Candy Company, Inc. Dec.10, 1963
58-SBE-043 Marco Industries Co., Nov. 7, 1958
57-SBE-021 W. C. Smith, Inc., Sept. 18, 1957
48-SBE-002 San Diego Transit Mixed Concrete Co., Jan. 7, 1948
32-SBE-024 Breitstein Manufacturing Co., Oct. 10, 1932
32-SBE-008 Institute of Musical Education, Ltd., Apr. 21, 1932
31-SBE-026 C. Q. Brady & Co., July 1, 1931
31-SBE-024 R. D. Sibley & Co., May 15, 1931
30-SBE-008 Miss Saylor's Chocolates, Inc., Aug. 4, 1930
30-SBE-006 E. A. Test, Inc., Aug. 4, 1930

DEDUCTION – DIVIDENDS RECEIVED

06-SBE-002 Apple Computer, Inc., Nov. 20, 2006
75-SBE-002 Mission Equities Corp., Jan. 7, 1975
73-SBE-063 Western Urban Redevelopment Investment Corp., Nov. 13, 1973
66-SBE-064 St. Francis Investment Co. Oct. 6, 1966
46-SBE-010 Goodyear Tire and Rubber Co. of California Sept. 18, 1946
44-SBE-019 Solano County Title Co. May 11, 1944
44-SBE-018 Title Guaranty Co., May 11, 1944
44-SBE-017 Mcvicar-Rood Corp., May 11, 1944
44-SBE-012 Del Amo Estate Co. May 11, 1944
43-SBE-043 U. S. Royalty Oil Corp. Nov. 9, 1943
34-SBE-006 Huntington Land and Improvement Co. Feb. 16, 1934
33-SBE-017 Guasti Estate Co. June 3, 1933
32-SBE-036 Corporation of America, et al. May 12, 1932
32-SBE-032 Union Oil Associates Oct. 10, 1932
32-SBE-011 Keystone Drug Co. May 10, 1932
31-SBE-037 Keck Investment Co. Dec. 14, 1931

DEDUCTION – DEPENDENT CARE

79-SBE-130 Briggs, Shirley R., Aug. 16, 1979
79-SBE-073 Haffey, Margaret, Apr. 10, 1979
79-SBE-034 Burdyshaw, Terry A. and Jeanne M., Feb. 8, 1979

DEDUCTION – GENERAL

94-SBE-017 Young, Gene and Donna F., Dec. 14, 1994
87-SBE-051 Umansky, Eduardo and Estela, June 17, 1987
87-SBE-015 Ferrebee, Joseph W., Mar. 3, 1987
86-SBE- 162Natan, Estate of Amir, Deceased, and Estate of Roohi Natan, Deceased, Sept. 10, 1986
86-SBE- 107 Baruch, Konstantyn and Rose, June 10, 1986
86-SBE- 102 Vogel, Philip J. and Genevieve, May 6, 1986
86-SBE- 063 Twentyman, Jim W., Mar. 4, 1986
86-SBE- 039 Walker, George A., Feb. 4, 1986
85-SBE-050 Amaral, Frank V. and Gertrude, June 25, 1985
85-SBE-026 Holgate Enterprises, Inc., Apr. 9, 1985
85-SBE-023 Gallardo, Eddie and Bessie, Apr. 9, 1985
85-SBE-003 Deauville Restaurant, Inc., Jan. 8, 1985
84-SBE-110 Sharma, Sheo and Meenakshi K., June 27, 1984
84-SBE-025 Smith, Richard A. and Susan K., Jan. 31, 1984
83-SBE-204 Hillstrom, Bryan H., Sept. 15, 1983
83-SBE-050 Fadem, Robert S. and Mary O., Mar. 1, 1983
80-SBE-055 Cort, Robert J. and Vera, May 21, 1980
80-SBE-051 Belcher, George P., May 21, 1980
79-SBE-157 Navarrette, Raul and Caroline, Sept. 25, 1979
73-SBE-059 Smith, Ruth Wertheim, Oct. 17, 1973
73-SBE-053 Lew, Wing Edwin and Faye, Sept. 17, 1973
70-SBE-022 Challenge Banner Credit Union, July 1, 1970
70-SBE-011 Shiosaki, James T., Mar. 23, 1970
70-SBE-006 Dodge, Glenn T. and Stella, Feb. 18, 1970
49-SBE-002 Robinson, Trust Estate of Henry M., Deceased, Jan. 5, 1949
35-SBE-013 California Loan Corp., Oct. 25, 1935

DEDUCTION – HOBBY LOSS (see HOBBIES)

86-SBE-191 Renshaw, Charles C. and Elynor W., Nov. 19, 1986
86-SBE-182 Edwards, Waldrip C., Jr., Nov. 19, 1986
86-SBE-143 Bean, Hubert R. and Mary C., Aug. 20, 1986
86-SBE-097Markus, Estate of Marion, May 6, 1986
86-SBE-079 Kurt Willie Electric, Inc., Apr. 9, 1986
86-SBE-047 Collins, Wieland H. and Jennie,  ar. 4, 1986
86-SBE-035 Steurer, Earl L. and Evelyn R., Feb. 4, 1986
84-SBE-168 Carver, Arthur L. and Germayne, Dec. 13, 1984
83-SBE-217 Sousa, Robert Harold and Darlene B., Sept. 15, 1983
83-SBE-117 Withington, Virginia R., May 4, 1983
81-SBE-092 Johnson, Allyn W., et al., July 29, 1981
80-SBE-058 Henneberry, Paul J. and Rosemary, May 21, 1980
79-SBE-131 Brown, F. Seth and Lee J., Aug. 16, 1979
64-SBE-044 Spear, Albion W. and Virginia B., Apr. 20, 1964
62-SBE-063 Briggs, R. Carlisle, Jr. Nov. 13, 1962

DEDUCTION – HOME OFFICE

85-SBE-101 Parker, Lawrence D. and Barbara L., Sept. 10, 1985
80-SBE-164 Sebring, Frederick A., Dec. 9, 1980
76-SBE-028 Roy, John H., Mar. 8, 1976

DEDUCTION – IRA (see INDIVIDUAL RETIREMENT ACCOUNTS)

DEDUCTION – LEGAL FEES

86-SBE-206 Wayno, Jerome W. and Rita Ann, Dec. 3, 1986
86-SBE-169 Silverton, Ronald R. and Fawn, Silverton, Ronald R., and Silverton, Ronald R. and Hilda, Sept. 10, 1986
86-SBE-158 Lawton, Philip L. and Madeleine G., Sept. 10, 1986
85-SBE-007 Jacobus, Harold R., Jan. 8, 1985
83-SBE-204 Malan, Maurine M., Oct. 26, 1983
81-SBE-007 Vogel, William C., Jan. 6, 1981
78-SBE-062 Lee, Curtis H., July 26, 1978
75-SBE-013 Martz, Estate of Aug. J., Feb. 4, 1975
74-SBE-028 Blanck, Jacob and Goldie, Aug. 1, 1974
73-SBE-031 Jenkins, Jack E., June 6, 1973
66-SBE-039 Merliss, Reuben, June 28, 1966
62-SBE-024 Jack, William S. and Betty V., May 17, 1962
59-SBE-018 Marbett Corp., Apr. 21, 1959
59-SBE-016 Aetna Plywood and Veneer Co., Apr. 21, 1959

DEDUCTION – MEDICAL EXPENSE

89-SBE-025 Raymond E. and Joy Lecompte, Sept. 26, 1989
80-SBE-145 Collins, Linn L. and Harriett E., Nov. 18, 1980
80-SBE-135 Richardson, John A. and Julie M., Oct. 28, 1980
80-SBE-039 Polk, Ernest F. and Edna K., Apr. 8, 1980
78-SBE-036 Webber, Robert F. and Charlotte R., May 4, 1978
74-SBE-014 Thomassen, Elmer H. and Joan C., Feb. 19, 1974
72-SBE-006 Kamrany, Nake M., Feb. 15, 1972

DEDUCTION – MOVING EXPENSES

86-SBE- 039 Walker, George A., Feb. 4, 1986
85-SBE-122 Hollander, David A. and Sandra, Oct. 9, 1985
84-SBE-101 Berk, Peter M. and Anita B., June 27, 1984
84-SBE-061 Johnson, T. K. and Maralind, Apr. 5, 1984
83-SBE-266 Maliaros, Peter, Dec. 13, 1983
83-SBE-103 Duffin, Robert W., Sr., May 4, 1983
82-SBE-147 Baker, Ronal J. and Elfriede M., July 26, 1982
82-SBE-133 Phillips, Nicholas, June 29, 1982
82-SBE-033 Subramanian, Sundaram and Hemavathy, Feb. 1, 1982
81-SBE-129 Paul, George D. and Marianne, E., Sept. 29, 1981
81-SBE-045 Coil, Edmonston F. and Arlene I., May 19, 1981
79-SBE-180 Snow, Alfred B., Jr., Dec. 11, 1979
79-SBE-107 Myers, Richard K. and Roberta C., June 28, 1979
79-SBE-102 Goodnight, Ronald J. and Luella R., June 28, 1979
79-SBE-085 Amis, John M. and Ruth E., May 9, 1979
79-SBE-040 Barker, Pierce and Carol Frost, Feb. 8, 1979
79-SBE-009 Curtis, Jerome J., Jr. and Diane E., Jan. 9, 1979
78-SBE-118 Ursin-Smith, Rolf and James C., Dec. 5, 1978
78-SBE-117 Stein, Henry L. and Joyce, Dec. 5, 1978
78-SBE-101 Madsen, W. Jay and M. Marlene, Oct. 18, 1978
78-SBE-088 Roth, Kenneth J. and Freda A., Sept. 27, 1978
78-SBE-084 Harlan, Howard E., Sept. 27, 1978
78-SBE-050 Roazen, Bernard, June 29, 1978
78-SBE-048 Mattern, Hubert D., June 29, 1978
78-SBE-046 Curdie, Thomas A. and Jo Merlyn, June 29, 1978
78-SBE-044 Catalone, Chris T. and Irene A., June 29, 1978
78-SBE-035 Ross, Samuel C. and Lois B., May 4, 1978
78-SBE-007 Harrington, Patrick J. and Brenda L., Jan. 11, 1978
77-SBE-139 Evans, James G., Dec. 6, 1977
77-SBE-121 Harmount, William H., Sept. 28, 1977
77-SBE-081 Sakamoto, Norman L. and Penelope A., May 10, 1977
76-SBE-090 Gibson, Harold J. and Jo Ann, Oct. 6, 1976
76-SBE-038 Falcone, Emidio and Theresa, Apr. 5, 1976
75-SBE-017 Bolfing, Harry F. and Patricia M., Mar. 18, 1975
74-SBE-033 Wirsing, Robert J. and Margaret A., Aug. 1, 1974
73-SBE-065 Khouri, George A. and Suzanne M., June 6, 1973
71-SBE-035 Becker, Ralph J. and Betty M., Dec. 13, 1971
71-SBE-025 Panken, Harold and Sylvia, Sept. 13, 1971
71-SBE-017 Hornsey, Albert E. and S. Jean, June 2, 1971

DEDUCTION – REASONABLE COMPENSATION

76-SBE-048 Welco Wood Products, Inc., May 4, 1976

DEDUCTION – TAXES PAID

96-SBE-003 CTI Holdings, Inc., Feb. 22, 1996
94-SBE-006 Bartz, Phillip D., Sept. 1, 1994
87-SBE-012 Coachella Valley Savings and Loan Assn., et al., Mar. 3, 1987
84-SBE-014 Home Savings and Loan Assn., Jan. 31, 1984
83-SBE-277 Vidlock, Wilford E. and Reva C., Dec. 13, 1983
83-SBE-119 Occidental Petroleum Corp., June 21, 1983
80-SBE-145 Collins, Linn L. and Harriett E., Nov. 18, 1980
80-SBE-059 Janke, Gilbert W., May 21, 1980
79-SBE-071 Galef, Arnold E. and Mildred H., Apr. 10, 1979
78-SBE-010 Schluter, Mil and Olive, Jan. 11, 1978
77-SBE-127 Mca, Inc., Oct. 18, 1977
75-SBE-059 Siff, Philip F. and Aida, Aug. 19, 1975
74-SBE-033 Wirsing, Robert J. and Margaret A., Aug. 1, 1974
74-SBE-021 Bochner, Lloyd W. and Ruth, May 15, 1974
73-SBE-065 Everett, Wilhelm S. and Geneva B., Nov. 13, 1973
73-SBE-004 Haubiel, Charles T. and Mary R., Jan. 16, 1973
72-SBE-032 Howes, Floyd E. and Hilda, Oct. 24, 1972
70-SBE-024 Rech, Arthur P. and Jean May., Aug. 3, 1970
69-SBE-026 Preferred Savings and Loan Assn., Aug. 7, 1969 
69-SBE-011 Parker, William F. and Shirley M., Feb. 26, 1969
69-SBE-001 Blankenbeckler, R.M. and Kathryn L., Jan. 6, 1969
67-SBE-016 Max Factor and Co. Apr. 24, 1967
66-SBE-012 Mabee, William E. and Esperanza B. Jan. 4, 1966
64-SBE-060 Howard Building Corp. June 23, 1964
63-SBE-124 Don Baxter, Inc. Oct. 21, 1963
63-SBE-037 Karseal Corp. Mar. 19, 1963
59-SBE-035 Platt, Robert L. and Margaret D. Nov. 17, 1959
57-SBE-011 Jesson, L. N. June 24, 1957
55-SBE-001 Coro, Inc. Mar. 30, 1955
53-SBE-005 Guettler, Georgica Apr. 1, 1953
53-SBE-004 Knudsen, Cornelia and Hans L. Apr. 1, 1953
42-SBE-057 Standard Flour Co. Dec.2, 1942
42-SBE-022 Fitch, Franke C. July 7, 1942
35-SBE-013 California Loan Corp. Oct. 25, 1935
34-SBE-018 J. D. and A. B. Spreckels Investment Co. May 17, 1934
34-SBE-005 Redwood Theatres, Inc. Feb. 16, 1934
33-SBE-021 Anderson Barngrover Ranch Co. June 9, 1933
33-SBE-013 State Mutual Building and Loan Assn., May 26, 1933
33-SBE-004 Hale Bros. Realty Co. Feb. 17, 1932
33-SBE-002 Barnsdall Oil Co. of California Feb. 11, 1932
33-SBE-001 J. Brandenstein Investment Co. Feb. 2, 1932
32-SBE-017 May Department Stores Co. May 11, 1932
32-SBE-002 Catalina View Oil Co. Apr. 20, 1932
31-SBE-039 G. S. Donaldson Investment Co. Dec. 15, 1931
31-SBE-019 Berkeley Guarantee Building, and Loan Assn. May 15, 1931
31-SBE-008 La Ree Poudre Shoppes Jan. 20, 1931

DEDUCTION – TRAVEL EXPENSE

88-SBE-028 Richard and Eva Taylor, Nov. 29, 1988
87-SBE-055 Gelmini, Peter J. and Sandra S., July 28, 1987
87-SBE-001 Chamber, Mortimer and Catherine, Jan. 6, 1987
84-SBE-040 Macgregor, Charles A., and Hannah E., Feb. 28, 1984
84-SBE-036 Kahelin, Paul H. and Elizabeth M., Feb. 28, 1984
83-SBE-263 Kenna, Edward and Christine, Dec. 13, 1983
82-SBE-312 Morland, Henry G. and Dorothy, Oct. 27, 1982
82-SBE-172 Smith, Don E. and M. L., July 26, 1982
80-SBE-164 Sebring, Frederick A., Dec. 9, 1980
80-SBE-129 Leonard, May Joan, Oct. 28, 1980
80-SBE-089 Grosso, Bernice V., Aug. 1, 1980
80-SBE-011 Bachrach, Ronald J. and Eileen, Feb. 6, 1980
79-SBE-137 Kahelin, Paul H. and Elizabeth, Aug. 16, 1979
78-SBE-067 Varner, Bruce D. and Donna G., July 26, 1978
78-SBE-025 Russell, Estate of William H., Apr. 6, 1978
77-SBE-115 Stein, Francis L. and Mary J., Aug. 16, 1977
77-SBE-111 Glyer, Richard T. and Helen P., Aug. 16, 1977
77-SBE-092 Montes, Miguel, June 28, 1977
76-SBE-098 Partee, Dennis F. and Nancy, Oct. 6, 1976
76-SBE-090 Gibson, Harold J. and Jo Ann, Oct. 6, 1976
76-SBE-084 Baumgartner, Fred and Barbara, Oct. 6, 1976
76-SBE-083 Banks, John W. and Verna Jo, Oct. 6, 1976
76-SBE-055 Kosdon, Benjamin F. and Sue S., May 4, 1976
76-SBE-042 Rand, Christopher T. and Hoda A., Apr. 5, 1976
75-SBE-033 Pagliassotti, Ario and Florence, Apr. 22, 1975
75-SBE-011 Whetstone, Stuart D. and Kathleen, Jan. 7, 1975
74-SBE-042 Chadwick, Roy, Oct. 7, 1974

DEDUCTIONS – GENERAL

94-SBE-002 Sierra Pacific Industries, Jan. 5, 1994
86-SBE- 034 Seedlock, Robert F. and Hortense N., Feb. 4, 1986
84-SBE-151 Woodview Properties, Inc., Oct. 10, 1984
84-SBE-139 Walker, Franklin E. and Barbara R., Sept. 12, 1984
84-SBE-114 Zimmerman, Stanley A. and Leone M., June 27, 1984
83-SBE-254 Butler, Blaine S. and Barbara G., Dec. 13, 1983
83-SBE-064 Stephan, Curtis D. and Patricia L., Mar. 1, 1983
80-SBE-151 Kriske, Glenn, Nov. 18, 1980
80-SBE-145 Collins, Linn L. and Harriett E., Nov. 18, 1980
80-SBE-133 Melle, Gilbert and Denise, Oct. 28, 1980
80-SBE-066 Shanks, Claude M. and Margaret C., May 21, 1980
80-SBE-059 Janke, Gilbert W., May 21, 1980
79-SBE-043 Liegerot, Giles F. and Helen E., Feb. 8, 1979
79-SBE-041 Hunting, D. V., Feb. 8, 1979
78-SBE-031 Eastman, Peter F. and Betty H., May 4, 1978
77-SBE-130 Devries, Dean D. and Burdella M., Oct. 18, 1977
76-SBE-090 Gibson, Harold J. and Jo Ann, Oct. 6, 1976
72-SBE-038 Karpe, A. H. and Adelaide, Nov. 14, 1972
72-SBE-024 Pfau, Glenn M. and Phyllis R., July 31, 1972
72-SBE-006 Kamrany, Nake M., Feb. 15, 1972
69-SBE-004 Troughton, Robert W. and Randalin V., Jan. 6, 1969
68-SBE-042 Hartdegen, Merlin L., Sept. 12, 1968
67-SBE-060 Paul, Albert D. and Jane L., Nov. 6, 1967
67-SBE-034 Seinturier, Joe, May 10, 1967
66-SBE-072 P and H Auctioneers, Inc., Nov. 23, 1966
65-SBE-042 Marks, Evelyn R., Oct. 5, 1965
65-SBE-022 Bright, David E. and Dolly, June 28, 1965
64-SBE-079 Anderegg, G.F. and Louise M., Oct. 27, 1964
63-SBE-136 Gallois, John and Eliza, Dec.10, 1963
63-SBE-037 Karseal Corp., Mar. 19, 1963
62-SBE-023 Denny, James M., May 17, 1962
57-SBE-020 Sefton, J. W., Jr., Aug. 19, 1957
57-SBE-017 Spring, Arthur L. and Mary W., Aug. 8, 1957
39-SBE-018 Rumbold, Zoe Akins, Nov. 15, 1939
34-SBE-018 J. D. and A. B. Spreckels Investment Co., May 17, 1934

DEDUCTION FOR REASONABLE COMPENSATION

64-SBE-010 Southland Publishing Co., Inc. Jan. 7, 1964
61-SBE-070 National Envelope Corp., Nov. 6, 1961

DEFERRAL OF INCOME OF LOSS

86-SBE-075 House, Andrew F. and Opal M. and Kenneth G. and Marjorie L. Houser, Apr. 9, 1986

DEFERRED COMPENSATION

96-SBE-022 Kenneth B. and Illene Bonilla, Dec. 4, 1996
94-SBE-001 Daks, Joseph, Jan. 5, 1994
90-SBE-008 Pfau, Glenn M. and Phyllis R., Sept. 12, 1990
85-SBE-143 Savage, Robert J., Nov. 6, 1985
85-SBE-135 De Mey Van Streefkerk, M. T., Nov. 6, 1985
85-SBE-071 Bertrand, David G., July 30, 1985
85-SBE-015 Kodyra, Edward A. and Leonora F., Feb. 5, 1985
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-255 Cornish, Francis and Louise, Dec. 13, 1983
83-SBE-253 Blakeslee, Lawrence T. and Galadriel, Dec. 13, 1983
83-SBE-252 Aronoff, Beatrice, Dec. 13, 1983
83-SBE-237 Graybill, Lloyd C. and Beatrice M., Oct. 26, 1983
83-SBE-216 Simmons, Freddie L., Sept. 15, 1983
83-SBE-190 Smalling, Alfred W. and Alice, Aug. 17, 1983
83-SBE-126 Barnathan, Herman, and Sandra J., Feb. 1, 1983
83-SBE-017 Schmidt, Howard A. and Marcia, Jan. 1, 1983
82-SBE-046 Riley, Edward J. and Sarah, Mar. 3, 1982
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-161 Keay, Merlyn R. and Marilyn A., Dec. 9, 1980
80-SBE-159 Hickey, Herbert D., et al., Dec. 9, 1980
80-SBE-133 Melle, Gilbert and Denise, Oct. 28, 1980
80-SBE-124 Blazina, C. and B. F., Oct. 28, 1980
80-SBE-028 Moroso, Michael J. and Jody S., Mar. 4, 1980
79-SBE-179 Orbach, Morris A. and Mary, Dec. 11, 1979
79-SBE-054 Baustian, John J. and Virginia, Mar. 7, 1979
79-SBE-015 Kelly, Henry J. and Sheila D., Jan. 9, 1979
78-SBE-045 Crane, Allan B., June 29, 1978
77-SBE-054 Borchers, Robert H. and Josephine, Apr. 6, 1977
76-SBE-022Kelsey, Preston T. and Virginia R., Mar. 8, 1976
73-SBE-060 Vaughn, Ralph D. and Lena C., Oct. 17, 1973
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
71-SBE-014 Zlotnick, Henry D. and Rae, May 6, 1971
71-SBE-001 Wojack, Lee J. and Charlotte, Mar. 22, 1971
68-SBE-035 Goodman, Haskell M. and Cecile C., Aug. 5, 1968

DEPENDENT EXEMPTIONS

79-SBE-060 Hewitt, Robert, Mar. 7, 1979
79-SBE-012 Henderson, James W., Jan. 9, 1979
74-SBE-046 Wiese, Fred and Joan, Oct. 7, 1974
73-SBE-067 Lehrer, Marjorie, Dec. 11, 1973
73-SBE-066 Lehrer, Alfred and Fanchon, Dec. 13, 1973
73-SBE-033 Reichmann, Joseph, June 6, 1973
70-SBE-041 Donica, Charles L. and Ellen M., Nov. 6, 1970
68-SBE-036 Hutchinson, J. Albert and Aug. A F., Aug. 5, 1968
68-SBE-015 Flyer, Kathleen, Mar. 25, 1968
68-SBE-014 Fay, William C, Mar. 25, 1968
65-SBE-023 Brintnall, John S., June 28, 1965
64-SBE-072 Goldsmith, Stanley H., Oct. 27, 1964
63-SBE-145 Vance, Aaron F., Dec.11, 1963
63-SBE-113 Zeno, Ernest, Oct. 1, 1963
63-SBE-069 Collins, William D. and June H., May 28, 1963
61-SBE-043 Lichtman, H.R., Ix-143, July 19, 1961
54-SBE-014Fischer, Noumi and Audrey, Dec. 15, 1954

DEPLETION

75-SBE-065 Joyce, Estate of Maurice F., Sept. 17, 1975
66-SBE-085 Goldstein, Gustave L. and Sylvia R. Dec. 15, 1966
63-SBE-071  Certain-Teed Products Corp. May 28, 1963
52-SBE-027 Pan-Chemical Co. Dec. 18, 1952
49-SBE-011 Allen, Leland J. Jan. 27, 1949
44-SBE-017 Mcvicar-Rood Corp., May 11, 1944
42-SBE-020 Franco Western Oil Co. July 7, 1942
33-SBE-023 Wilshire Oil Co. Inc. June 20, 1933
32-SBE-012 United States Oil & Royalties Co. May 10, 1932

DEPRECIATION / AMORTIZATION

93-SBE-002-B PPG Industries, Inc., Apr. 31, 1995
91-SBE-006 Kuhn, Charles E., Nov. 21, 1991
90-SBE-015 Dr. Pepper Bottling Company, Dec. 5, 1990
87-SBE-039 Phillip R. Barry Insurance Services, Inc., May 7, 1987
86-SBE-188 Lennane, James P., Nov. 19, 1986
86-SBE-152 Watson, James R. and Cheryl A., Aug. 20, 1986
86-SBE-112 Febrar Corporation of California, Inc., June 10, 1986
86-SBE-107 Baruch, Konstantyn and Rose, June 10, 1986
86-SBE-090 Emmanuel N. Mba, M. D., Inc., May 6, 1986
85-SBE-038 California 6 Motels and Western 6 Motels, May 8, 1985
85-SBE-037 Caldwell, Thomas M. and Mary H., May 8, 1985
84-SBE-082 Rainone, Bart C. and Daneen M., May 8, 1984
84-SBE-079 Ohanesian, John and Ethel, May 8, 1984
84-SBE-078 Newberry, Charles B. and Joyce A., May 8, 1984
84-SBE-031 Ames, Lawrence S. and Joy A., Feb. 28, 1984
83-SBE-273 Sawelenko, John and Julie, Dec. 13, 1983
83-SBE-220 Wilson, Harold and Joyce E., Sept. 15, 1983
83-SBE-212 Pryke, Raymond and Rosemarie J., Sept. 15, 1983
82-SBE-036 Von Housen Motors, Mar. 3, 1982
82-SBE-023 Calciano, Anthony J., Feb. 1, 1982
81-SBE-152 Ehretz, John K., Nov. 16, 1981
81-SBE-116 Millar Farms Corp., Sept. 29, 1981
80-SBE-079 Patierno, John W. and Jean R., June 30, 1980
80-SBE-056 Frey, C. Donald and Loretta, May 21, 1980
80-SBE-001 Western ICEE Corp., Jan. 8, 1980
79-SBE-126 Zuckerman-Mandeville, Inc., Aug. 16, 1979
77-SBE-130 Devries, Dean D. and Burdella M., Oct. 18, 1977
76-SBE-106 Barbee, Clifford R. and Jean G., Dec. 15, 1976
74-SBE-008 Cohen, Morris M. and Joyce E., Feb. 19, 1974
74-SBE-001 Peninsula Savings and Loan Assn., Jan. 2, 1974
71-SBE-015 Regal Gold Loan and Rental Co., June 2, 1971
71-SBE-012 Pfau, Robert G. and Patricia A., Apr. 5, 1971
71-SBE-002 Orange Savings and Loan Assn., Feb. 16, 1971
68-SBE-009 Martinelli, Lorenzo and Giulia, Feb. 5, 1968
67-SBE-046Andrew L. Stone, Inc., Aug. 7, 1967
67-SBE-041 Jobe, Darr and Patricia, July 7, 1967
67-SBE-028 Continental Lodge, May 10, 1967
67-SBE-023 Neill, Clayton B. and Dorothy M., Apr. 24, 1967
66-SBE-084 Gardner, Gilbert and Merle, Dec. 15, 1966
66-SBE-035 Grace Bros Brewing Co., June 28, 1966
65-SBE-045 Selznick, David O. and Phylis I., Nov. 30, 1965
63-SBE-027 St. Francis Hotel Corp., Feb. 5, 1963
61-SBE-003 King Bros Productions, Inc., Jan. 5, 1961
59-SBE-044 Andrews, William S. and Camilla A., Dec. 16, 1959
59-SBE-024 Schirm Investment Co., June 9, 1959
59-SBE-021 Desert Hot Springs Water Co., May 20, 1959
59-SBE-001 Filmcraft Trading Corp., Feb. 17, 1959
58-SBE-063 Tooley Hotels, Inc., Dec. 29, 1958
58-SBE-031 Acrow California, Inc., Sept. 15, 1958
57-SBE-023 Garrett Freightlines, Inc., Oct. 2, 1957
53-SBE-008 Kung Wo Co., Inc., May 5, 1953
53-SBE-007 Address Unknown, Inc., May 5, 1953
48-SBE-009 Pickford-Lasky Productions, Inc., Apr. 1, 1948
47-SBE-004 Farmers and Merchants Bank of Long Beach, July 24, 1947
43-SBE-029 Swift and Co., July 15, 1943
43-SBE-011 Oakwood Barbecue, June 18, 1943
37-SBE-001 Intertype Corp., Dec. 15, 1937
35-SBE-003 Oakland Building and Mortgage Co., Oct. 25, 1935
35-SBE-002 Malcolm Brock Co., Oct. 25, 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
32-SBE-020 Solana Beach Drug Co., May 11, 1932
32-SBE-018 Pacific Coast Engineering Co., May 11, 1932
32-SBE-016 Intertype Corporation, May 11, 1932
31-SBE-029 Chamberlain Co., Dec. 1, 1931
31-SBE-027 Associated Pipe Line Co., Nov. 24, 1931

DISGUISED DIVIDEND

85-SBE-028 James C. Coleman Psychological Corporation and James C. and Azalea Coleman, Apr. 9, 1985
77-SBE-038 Eisenberg, Ben B., Mar. 2, 1977
73-SBE-030 Carpenter, Harold F. and Mary L., June 6, 1973
70-SBE-040 Dole, Jack A. and Norma E., Nov. 6, 1970
63-SBE-053 Barland Development Corp., Apr. 17, 1963
63-SBE-036 Delta Cesspool and Septic Tank Service, Inc., Mar. 19, 1963
60-SBE-022 Consolidated Copperstate Lines, Sept. 13, 1960
45-SBE-001 Domestic Laundry Service Corp., May 9, 1945

DISMISSAL OF APPEAL

07-SBE-001-A Benjamin R. Du and Carmela L. Du, opinion on petition for rehearing, Feb. 26, 2008
07-SBE-001 Benjamin R. Du and Carmela L. Du, July 17, 2007
98-SBE-002 Amrep, Inc., Feb. 26, 1998
77-SBE-140 Gibson, James Rudolph, Dec. 6, 1977
77-SBE-066 Tate, Allan G. and Mary J., Apr. 6, 1977
74-SBE-024 Barton, Doniphan K., June 13, 1974
68-SBE-001 Burch, Robert D., Jan. 8, 1968
67-SBE-054 American Smelting and Refining Co., Oct. 3, 1967
59-SBE-007 Hess, Frank Edward and Florence, Feb. 17, 1959
44-SBE-023 Clemson, John G. and Estelle K., May 31, 1944
43-SBE-041 Whittell Realty Co., Sept. 24, 1943
33-SBE-026 West Coast Kalsomine Co., Oct. 2, 1933
31-SBE-012 S. A. Gerrard Co., Feb. 24, 1931

DISTORTION

96-SBE-003 CTI Holdings, Inc., Feb. 22, 1996
95-SBE-016 Fluor Corporation, Dec. 12, 1995
95-SBE-011 United Mizrahi Bank, Aug. 31, 1995
95-SBE-006 The Bank of Tokyo, Limited and Union Bank (Formerly California First Bank), Aug. 2, 1995
92-SBE-021 Dart Container Corporation of California, July 30, 1992
91-SBE-003 Retail Marketing Services, Inc., Aug. 1, 1991
90-SBE-009 J. F. Shea, Co., Inc., Sept. 12, 1990
89-SBE-017 Merrill, Lynch, Pierce, Fenner & Smith, Inc., June 2, 1989
87-SBE-069 Oscar Enterprises, L.T.D., Oct. 6, 1987
87-SBE-041 Sumitomo Bank of California and The Sumitomo Bank, Ltd. of Osaka, Japan, May 7, 1987
87-SBE-017 Lipps, Inc., Mar. 3, 1987
85-SBE-147 Coachmen Industries of California, Inc., Dec. 3, 1985
84-SBE-142 Armco Steel Corporation, Oct. 10, 1984
84-SBE-141 A. Epstein and Sons, Inc., Oct. 10, 1984
83-SBE-249 Robert E. Mckee, Inc., Dec. 13, 1983
82-SBE-182 New Home Sewing Machine Co., Aug. 17, 1982
82-SBE-098 Kikkoman International, Inc., June 29, 1982
82-SBE-093 American Telephone and Telegraph Co., June 29, 1982
79-SBE-093 Milwaukee Professional Sports and Services, Inc., June 28, 1979
79-SBE-001 Allright, Cal, Inc., Jan. 9, 1979
77-SBE-135 Putnam Fund Distributors, Inc., et al., Dec. 6, 1977
77-SBE-015 New York Football Giants, Inc., June 28, 1977
77-SBE-014 New York Football Giants, Inc., Feb. 3, 1977
77-SBE-012 Donald M. Drake Co., Feb. 3, 1977
77-SBE-011 Danny Thomas Productions, Feb. 3, 1977
74-SBE-047 Royal Crown Cola Co., Nov. 12, 1974

DISTORTION IN THE UNITARY APPORTIONMENT FORMULA

02-SBE-004 Crisa Corporation, June 20, 2003
78-SBE-096 Kelsey-Hayes Co., Oct. 18, 1978
78-SBE-028 Pacific Telephone and Telegraph Co., May 4, 1978
78-SBE-004 Texaco, Inc., Jan. 11, 1978
72-SBE-039 Universal C.I.T. Credit Corp., Dec. 12, 1972
64-SBE-059 Sweets Company of America, Inc., June 23, 1964
61-SBE-081 John Deere Plow Co. of Moline, Dec. 13, 1961
61-SBE-029 Aberdeen Plywood Corp., May 2, 1961
61-SBE-006 Sudden and Christenson, Inc., Jan. 5, 1961
58-SBE-032 United Linen Supply Co., Sept. 15, 1958
58-SBE-005 United Linen Supply Co., Dec. 19, 1957
57-SBE-031 RKO Radio Pictures, Inc., Dec. 17, 1957
56-SBE-006 Gibson Wine Co., June 22, 1956
55-SBE-013 S. H. Kress and Co., Dec. 8, 1955
48-SBE-029 W. T. Grant Co. Dec., 15, 1948
48-SBE-015 Upjohn Co., May 20, 1948
44-SBE-032 Singer Sewing Machine Co., Aug. 24, 1944
43-SBE-012 Western Loan and Building Co., June 18, 1943

DISTRIBUTABLE NET INCOME

88-SBE-002 Estate of Baldwin M. Baldwin, et al., Apr. 1, 1988
85-SBE-076 Israel, Carma, Deceased, July 30, 1985
82-SBE-130 Murphy, Estate of Ray, Deceased, June 29, 1982
77-SBE-098 John Perry Cohn Trust No.1, et al., July 26, 1977

DIVIDENDS RECEIVED/DIVIDEND INCOME

06-SBE-002 Apple Computer, Inc., Nov. 20, 2006
97-SBE-009 CRG Holdings, Inc., Formerly Charles of The Ritz Group, Ltd., May 8, 1997
96-SBE-003 CTI Holdings, Inc., Feb. 22, 1996
96-SBE-002 Control Data Corp., et al., Feb. 22, 1996
94-SBE-002 Sierra Pacific Industries, Jan. 5, 1994
92-SBE-013 Pace, Russell B., Jr., and Margaret A., May 7, 1992
89-SBE-007 Twentieth Century-Fox Film Corporation, Mar. 2, 1989
86-SBE-097 Markus, Estate of Marion, May 6, 1986
86-SBE-082 Wille, Kurt and Elise, Apr. 9, 1986
86-SBE-079 Kurt Willie Electric, Inc., Apr. 9, 1986
86-SBE-079 Fargo Ranch Land and Cattle Co., Mar. 4, 1986
86-SBE-046Buckles, Arnold R. and Bessie, Mar. 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
83-SBE-068 Standard Oil Co. of California, Mar. 2, 1983
83-SBE-001 California Rifle and Pistol Assn., Jan. 3, 1982
80-SBE-110 McDonald, James and Eileen R., Sept. 30, 1980
76-SBE-117 Vicini, Joseph J. and Lillian, Dec. 15, 1976
76-SBE-111 Kissel, Edwin and Ann, Dec. 15, 1976
76-SBE-050 Bertolucci, Richard M. and Beverly, May 4, 1976
76-SBE-018 Brown, Yvonne C., Mar. 8, 1976
76-SBE-006 Pacific Associates, Inc., Feb. 2, 1976
75-SBE-059 Siff, Philip F. and Aida, Aug. 19, 1975
70-SBE-047 Gillaspie, Leon G., Dec. 7, 1970
68-SBE-025 Sero Amusement Co., May 9, 1968
68-SBE-011 Chris-Craft Industries, Inc., Mar. 26, 1968
66-SBE-045 Sunny Homes, Inc., et al., Aug. 1, 1966
64-SBE-071 Burke, David W. and Marion, et al., Oct. 27, 1964
63-SBE-128  Casey, Harold E. and Angela E., Nov. 5, 1963
62-SBE-027 Montgomery Ranch, May 17, 1962
61-SBE-010 Agate Construciton Co., et al., Mar. 7, 1961
55-SBE-009 Burnham, John and Catherine, Nov. 1, 1955
55-SBE-005 Scanlon, R. H. and Mary M., Apr. 20, 1955
42-SBE-021 Fitzgerald, Lillian Ryan, July 7, 1942
41-SBE-001 Buck, Leonard W., Dec. 15, 1941
35-SBE-007 Howard Automobile Co., Oct. 25, 1935
35-SBE-001 Carson Estate Co., Oct. 1, 1935

DOING BUSINESS

85-SBE-096 Atlanta Hockey, Inc., et al., Sept. 10, 1985
82-SBE-255 Atlantic, Gulf and Pacific Co., of Manila, Inc., Nov. 17, 1982
82-SBE-234 Hugo Neu-Proler International Sales Corp., June 29, 1982
80-SBE-001 Ramfjeld and Co., Inc., Jan. 6, 1981
77-SBE-084 Knoll Pharmaceutical Co., Inc., June 28, 1977
76-SBE-062 Craft International Travel, Inc., June 22, 1976
76-SBE-015 Caprices De Femme, Inc., Mar. 8, 1976
75-SBE-012 Thor Electornics of California, Inc., Feb. 4, 1975
74-SBE-040 Western Outdoor Markets, Oct. 7, 1974
73-SBE-005 Devmar, Inc., Feb. 6, 1973
72-SBE-001 Western Outdoor Markets, Dec. 13, 1971
71-SBE-003 Two Pine Street Co., Feb. 16, 1971
65-SBE-044 Cagan Homes, Inc., Nov. 20, 1965
65-SBE-039 Lakehurst Construction Co., et al., Oct. 5, 1965
64-SBE-036 Montgomery Land Co., Mar. 17, 1964
64-SBE-022 Blanc Corp., Feb. 18, 1964
64-SBE-004 Acme Acceptance Corp., Dec. 11, 1963
62-SBE-094 Kimberly Clark Corp., Dec. 19, 1962
59-SBE-028 Gallinas Village, Inc., July 23, 1959
55-SBE-002 Sugar Creek Pine Co., Mar. 30, 1955
54-SBE-015 Producers Co., Ltd., Dec. 15, 1954
50-SBE-006 Edward M. Ornitz And Co., Inc., May. 17, 1950
48-SBE-019 Johnson Foundry and Machine Co., Nov. 17, 1948
44-SBE-014 Iroquois Investment Corp., May 11, 1944
43-SBE-039 Sierra Nevada Investment Co., Sept. 23, 1943
39-SBE-019 Serial Producing Corp., Nov. 15, 1939
39-SBE-010 Green Spot, Inc., Nov. 15, 1939
39-SBE-007 Filtrol Co. of California, Nov. 15, 1939
35-SBE-001 Carson Estate Co., Oct. 1, 1935
34-SBE-017 H. H. Z. Estate Co., May 17, 1934
33-SBE-005 Italian Vineyard Associates, et al., Feb. 17, 1932
32-SBE-035 Wurm-Woven Hosiery Mills, Oct. 11, 1932
32-SBE-034 Fisher Body St. Louis Co., Oct. 11, 1932
32-SBE-032 Union Oil Associates, Oct. 10, 1932
32-SBE-023 Cecil B. Demille Productions, Inc., June 7, 1932
32-SBE-015 Hancock Oil Co. of California, May 11, 1932
31-SBE-036 Great Western Electro Chemical Co., Dec. 14, 1931
31-SBE-015 Eyre Investment Co., May 11, 1931
31-SBE-013 Hancock Oil Co., May 11, 1931

DOING BUSINESS IN CALIFORNIA

01-SBE-002 Reitman Atlantic Corp., May 31, 2001
97-SBE-007 Al Tirpa & Associates, Inc., Apr. 24, 1997
96-SBE-008 Amman & Schmid Finanz Ag, et al., Apr. 11, 1996
93-SBE-013 Hauserman, Inc., Sept. 30, 1993
80-SBE-115 John H. Grace Co., Oct. 28, 1980
72-SBE-018 Barton Industries, Inc., July 31, 1972
70-SBE-046 Tip Top Delights, Inc., Dec. 7, 1970
69-SBE-018 E.F. Timme and Son, Inc., Apr. 7, 1969
64-SBE-003 No-Sab Spring Co., Jan. 7, 1964
60-SBE-013 Kleefeld and Son Construction Co. Inc., June 9, 1960
60-SBE-012 Columbia Supply Co., June 9, 1960
60-SBE-003 Dr. Posner Shoe Co., Inc., Apr. 4, 1960
60-SBE-001 Rosenberg Bros. and Co., Inc. Apr. 4, 1960
59-SBE-004 Reno Liquor Co., Inc., Feb. 17, 1959
54-SBE-001 Caltex Sportswear Co. of California, Inc., Jan. 20, 1954
49-SBE-019 West Missouri Power Co., Aug. 17, 1949
49-SBE-018 J. J. Newberry Realty Co., Mar. 29, 1949
42-SBE-001 Emporium Capwell Corp., June 16, 1942
39-SBE-014 Marcus-Lesoine, Inc., Nov. 15, 1939
39-SBE-008 Gilmore Oil Co., Nov. 15, 1939
38-SBE-004 California Dispatch Line, Mar. 10, 1938
36-SBE-003 Apex Rotarex Manufacturing Co., Nov. 9, 1936
36-SBE-001 Walton N. Moore Dry Goods Co., Inc. Nov. 9, 1936
34-SBE-020 Rockgas Utilities Co., Ltd., May 21, 1934
32-SBE-028 Killefer Manufacturing Co., Oct. 10, 1932
30-SBE-011 Pacific Manifolding Book Co., Ltd. Aug. 4, 1930
30-SBE-001 Magalia Mining Co., Jan. 7, 1930

DOMICILE – COMMERCIAL

94-SBE-004 Schwartz, Murray, Mar. 9, 1994
86-SBE-106 Armour Oil Company, June 10, 1986
86-SBE-104 Abbott, David A., June 10, 1986
86-SBE-103 Winger, Richard C. and Diane, May 6, 1986
86-SBE-101 Cromwell, Martin F. and Patricia G., Feb. 4, 1986
86-SBE-080 Penfold, Wilbet L. and Doris, Apr. 9, 1986
86-SBE-071 Fox, Basil K. and Floy C., Apr. 9, 1986
86-SBE-036 Strong, Scott T., Feb. 4, 1986
86-SBE-017 Harding, Robert E., Feb. 4, 1986
86-SBE-014 Gabrik, Michael T. and Patricia C., Feb. 4, 1986
78-SBE-030 Vinnell Corp., May 4, 1978
72-SBE-015 Bristol-Myers Co., May 11, 1972
72-SBE-008 Norton Simon, Inc., Mar. 28, 1972
68-SBE-030 Rajaw Realty Co., June 6, 1968
66-SBE-069 Flexible, Inc., Nov. 23, 1966
63-SBE-013 V. C. A. Corp., Feb. 5, 1963
31-SBE-010 J. S. Garnett Co., Feb. 24, 1931

DOMICILE – INDIVIDUAL

03-SBE-002 Stephen D. Bragg, May 28, 2003
89-SBE-032 Charles and Penny Dreiling, Nov. 29, 1989
86-SBE-199 Young, John R., Nov. 19, 1986
86-SBE-138 Moss, Julian T., Jr. and Margery L., July 29, 1986
86-SBE-106 Armour Oil Company, June 10, 1986
86-SBE-104 Abbott, David A., June 10, 1986
86-SBE-103 Winger, Richard C. and Diane, May 6, 1986
86-SBE-101 Cromwell, Martin F. and Patricia G., Feb. 4, 1986
86-SBE-080 Penfold, Wilbet L. and Doris, Apr. 9, 1986
86-SBE-071 Fox, Basil K. and Floy C., Apr. 9, 1986
86-SBE-036 Strong, Scott T., Feb. 4, 1986
86-SBE-017 Harding, Robert E., Feb. 4, 1986
86-SBE-014 Gabrik, Michael T. and Patricia C., Feb. 4, 1986
85-SBE-059 Harrison, Terance and Brenda, June 25, 1985
84-SBE-077 Misskelley, Roy L. and Patricia A., May 8, 1984
84-SBE-075 Laks, Rhoda, May 8, 1984
84-SBE-048 Tambini, Albert L. and Anna D., Feb. 28, 1984
84-SBE-042 Milos, Frank J., Feb. 28, 1984
84-SBE-003 Ellingsen, Robert J. and Betty J., Jan. 17, 1984
83-SBE-020 Snider, William L. and Jeanne A., Jan. 1, 1983
82-SBE-114 Deamicis, Nelson and Doris, June 29, 1982
81-SBE-020 Scott, Robert M. and Mildred, Mar. 2, 1981
80-SBE-134 Olsen, Robert J. and Kyung Y., Oct. 28, 1980
80-SBE-132 Meadows, Nancy B., Oct. 28, 1980
76-SBE-041 Oberholtzer, William and Mary Louise, Apr. 5, 1976
76-SBE-016 Bailey, Annette, Mar. 8, 1976
73-SBE-071 Long, Harry P., Dec. 11, 1973
71-SBE-023 Jaffee, Walter W. and Ida J., July 6, 1971
71-SBE-022 Horrigan, Arthur and Frances E., July 6, 1971
71-SBE-018 Sanders, Cecil L. and Bonai G., June 2, 1971
71-SBE-007 Berry, Brent L., Mar. 22, 1971
69-SBE-008 Hooper, Herbert H. and  Darlene B.,  Feb. 26, 1969
63-SBE-042 Tush, Jess D. and Marguerite M., Mar. 19, 1963
61-SBE-075 Cheney, Harry A. and Audrey, Dec. 13, 1961
61-SBE-045 Brucker, Earl F. and Helen W., July 18, 1961
60-SBE-041 Kabgtrtm Nargyerute, Dec. 13, 1960
60-SBE-040 Cummings, Joseph W. and Elsie M., Dec. 13, 1960
54-SBE-007 Valderhaug, Olav, Feb. 18, 1954
48-SBE-017 Rose, Jacob B., Nov. 17, 1948
42-SBE-048 Charnley, W. S., Dec.2, 1942
42-SBE-045 Arlen, Richard, Dec.2, 1942

DOUBLE TAXATION

97-SBE-009 CRG Holdings, Inc., Formerly Charles of The Ritz Group, Ltd., May 8, 1997
86-SBE-002 Allen, Willis M. and Ruth A., Feb. 4, 1986
83-SBE-102 Dippolito, Estate of Joseph, Deceased, May 4, 1983
80-SBE-009 Western Power Products, Inc., Jan. 8, 1980
76-SBE-035 Bradberry, Elsie Z., Apr. 5, 1976
72-SBE-002 Poonian, Paritem and Janie, Jan. 4, 1972
44-SBE-013 Glaser, Grace R. May 11, 1944

DUE PROCESS

01-SBE-001 Michael E. Myers, May 31, 2001
92-SBE-001 Bailey, Walter R., Feb. 20, 1992
82-SBE-082 Dauberger, Fred R., et al., Mar. 31, 1982
81-SBE 149 Barmach, Edwin V., Nov. 16, 1981
81-SBE-018 Cardinalli, Sal J., Mar. 2, 1981
35-SBE-001 Carson Estate Co., Oct. 1, 1935

DUTY DAYS / WORKING DAYS

02-SBE-007 Garrison Hearst & Antonio Langham, Nov. 13, 2002
87-SBE-026 Carroll, Joseph Barry, Apr. 7, 1987
86-SBE-121 Spiegel, Sam and Betty, June 10, 1986
84-SBE-159 Foster, George and Sheila J., Nov. 14, 1984
80-SBE-131 Mcaneeley, Edward and Carol, Oct. 28, 1980
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-089 Eischeid, Michael D. and L. Joy, Oct. 6, 1976

DUTY TO FILE RETURN

97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
82-SBE-082 Dauberger, Fred R., et al., Mar. 31, 1982
78-SBE-089 Salas, Ruben B., Sept. 27, 1978