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

E

ECONOMIC SUBSTANCE

09-SBE-001 James A. Alyn and Lisa E. Alyn, May 27, 2009.
07-SBE-002 Larry Geisel and Rhoda Geisel, Dec. 12, 2007.
87-SBE-054 Echt, David W. and Carole, July 28, 1987
62-SBE-013 Biltmore Homes, Inc. Feb. 26, 1962
58-SBE-062 Krandill Mortgage and Investment Co. Dec. 29, 1958
48-SBE-035 Parma, Agnes Patten Dec. 15, 1948
48-SBE-034 Fenton, Henry G. Dec. 15, 1948
48-SBE-032 Halliburton, Erle P. Dec. 16, 1948
48-SBE-031 Berg, M. F. Dec. 16, 1948

EDUCATION EXPENSE

87-SBE-055 Gelmini, Peter J. and Sandra S., July 28, 1987
85-SBE-070 Allard, Terrence J. and Michele, July 30, 1985
84-SBE-167 Byrd, Richard, Dec. 13, 1984
82-SBE-289 Burrows, Donald M. and Leslie G., Dec. 7, 1982
82-SBE-172 Smith, Don E. and M. L., July 26, 1982
81-SBE-138 Gillespie, Edward B. and Betty G., Oct. 27, 1981
81-SBE-092 Johnson, Allyn W., et al., July 29, 1981
80-SBE-164 Sebring, Frederick A., Dec. 9, 1980
80-SBE-129 Leonard, May Joan, Oct. 28, 1980
80-SBE-021 Aptaker, Irving M. and Norma, Mar. 4, 1980
79-SBE-148 Weber, Jeff W. and Kum C., Aug. 16, 1979
75-SBE-072 Wahba, Ray M. and Sigred S., Oct. 21, 1975

EFFECTIVE DATE OF STATUTE

78-SBE-082 Frankel, Herbert J. and Sheila, Sept. 27, 1978

EMPLOYEE V. INDEPENDENT CONTRACTOR

87-SBE-017 Lipps, Inc., Mar. 3, 1987
63-SBE-094  L'aiglon Apparel, Inc., Aug. 7, 1963
62-SBE-051 H. C. Smith Oil Tool Co., Sept. 20, 1962
58-SBE-061 Snap-On Tools Corp., Dec. 29, 1958

EMPLOYEE – STATUTORY V. COMMON LAW

93-SBE-0017 Tofig, Maurice and Lainey, Oct. 28, 1993

EMPLOYMENT BENEFITS

93-SBE-016 House, George R. II, and Edna, Oct. 28, 1993
76-SBE-010 Livesay, Curtis W. and Biserka V., Feb. 2, 1976

ENERGY CONSERVATION (see CREDIT – ENERGY CONSERVATION)

EQUITABLE ESTOPPEL

93-SBE-015 Boone, Dennis L., Oct. 28, 1993
84-SBE-127 Freer, Harry H. and Alice P., Sept. 12, 1984
84-SBE-119 Miller, Frank and Joan, Aug. 1, 1984
83-SBE-215 Sanguin, Jack and Sandra M., Sept. 15, 1983
83-SBE-150 Wheat, Jerold E., June 21, 1983
83-SBE-103 Duffin, Robert W., Sr., May 4, 1983
83-SBE-102 Dippolito, Estate of Joseph, Deceased, May 4, 1983
83-SBE-038 Sal, E. J., Jr. and Dorothy, Feb. 1, 1983
83-SBE-036 Norton, Herschel L. and Josephine M., Feb. 1, 1983
83-SBE-018 Sherman, Steve E., Jan. 3, 1983
83-SBE-002 Diebold, Inc., Jan. 3, 1983
82-SBE-298 Presley, Raymond D. and Adelaide L., Dec. 9, 1982
81-SBE-041 Kraft Liquidating Co., et al., May 19, 1981
80-SBE-161 Keay, Merlyn R. and Marilyn A., Dec. 9, 1980
80-SBE-158 Goforth, Mary M., Dec. 9, 1980
80-SBE-126 Erb, Herbert B. and Norma P., Oct. 28, 1980
80-SBE-124 Blazina, C. and B. F., Oct. 28, 1980
79-SBE-067 Cadenasso, Frank G. and Joan, Apr. 10, 1979
79-SBE-045 O’Connor, Keith C., Feb. 8, 1979
79-SBE-035 Campbell, Priscilla L., Feb. 8, 1979
78-SBE-117 Stein, Henry L. and Joyce, Dec. 5, 1978
78-SBE-071 Western Colorprint, Aug. 15, 1978
77-SBE-095 Yamachi, Amy M., June 28, 1977
77-SBE-019 United Linens, Inc., Feb. 3, 1977
76-SBE-096 Laude, Duane H., Oct. 6, 1976
76-SBE-092 Jensen, Steven H. and Anna J., Oct. 6, 1976
76-SBE-053 Gamble, Virgil E. and Izora, May 4, 1976
75-SBE-077 Makieve, Michael M. and Olivia D., Nov. 19, 1975
75-SBE-049 Campbell, Richard W. and Ellen, Aug. 19, 1975
75-SBE-048 Bresler, Jerome S. and Mildred C., Aug. 19, 1975
75-SBE-019 Browne, Idella I., Mar. 18, 1975
74-SBE-045 Smith, Arden K. and Dorothy S., Oct. 7, 1974
73-SBE-058 Smith, Donald D. and Virginia C., Oct. 17, 1973
68-SBE-039 Normandy Investments Ltd., Sept. 12, 1968
63-SBE-084 Appleford, W. L. and Ann, June 25, 1963

EQUITABLE RECOUPMENT

95-SBE-003 Joe E. and Betty S. Davis, June 29, 1995
92-SBE-002-A Lipinsky, Bernard and Doris, Dec. 3, 1992
74-SBE-019 Bartlett, Frank and Elsie M., May 15, 1974
72-SBE-032 Howes, Floyd E. and Hilda, Oct. 24, 1972
64-SBE-077 King, James T., Oct. 27, 1964
61-SBE-054 North American Aviation, Inc., Aug. 9, 1961
58-SBE-058 French, George, Jr. And Mary E., Dec. 16, 1958

ERRONEOUS REFUNDS

88-SBE-001 Edward N. Duran, Jan. 5, 1987
77-SBE-112 Planck, Bruce H. and Norah E., Aug. 16, 1977
77-SBE-080 Page, Dorothy M., May 10, 1977

ESTATES

88-SBE-002 Estate of Baldwin M. Baldwin, et al., Apr. 1, 1988
86-SBE-187 Jernberg, Folke, et al., Nov. 19, 1986
85-SBE-076 Israel, Carma, Deceased, July 30, 1985
84-SBE-063 Odelia D. Lynn Trust, Apr. 5, 1984
84-SBE-019 Elliott, Mary, Jan. 31, 1984
83-SBE-102 Dippolito, Estate of Joseph, Deceased, May 4, 1983
82-SBE-130 Murphy, Estate of Ray, Deceased, June 29, 1982
81-SBE-039 Yates, Vera Ralston, Mar. 30, 1981
75-SBE-032 Monroe, Estate of Marilyn, Deceased, Apr. 22, 1975
68-SBE-052 Strauss, Ferdinand E. And Clayetta A., Nov. 19, 1968
66-SBE-001 Alexander, Estate of Douglas C., Jan. 4, 1966
63-SBE-029 Macmillan, Douglas A. And Rosemarie, Nov. 5, 1963
59-SBE-030 Karpen, Estate of Michael, Deceased, Sept. 15, 1959
58-SBE-068 Lange, Estate of H. C., Dec. 29, 1958

ESTIMATED TAX PENALTY (see PENALTY – ESTIMATED TAX)

EXEMPT INCOME

98-SBE-004 Alpha Therapeutic Corporation, Dec. 10, 1998
94-SBE-001 Daks, Joseph, Jan. 5, 1994
93-SBE-016 House, George R. II, and Edna, Oct. 28, 1993
91-SBE-005 Smith, Richard R. & Diane K., Oct. 9, 1991
87-SBE-012 Coachella Valley Savings and Loan Assn., et al, Mar. 3, 1987
86-SBE-201 Delahunte, Marie, Dec. 3, 1986
86-SBE-020 La Montaine, John, Feb. 4, 1986
86-SBE-005 Building Industry Association of Superior California, Feb. 4, 1986
85-SBE-071 Bertrand, David G., July 30, 1985
82-SBE-029 Nuttall, Ralph E., Feb. 1, 1982
80-SBE-126 Erb, Herbert B. and Norma P., Oct. 28, 1980
80-SBE-043 Boca Chino Corp., May 21, 1980
78-SBE-038 Los Angeles Area Dodge Dealers Assn., June 29, 1978
77-SBE-023 Flanagan, Charles W. and Kathleen E., Feb. 3, 1977
77-SBE-002 Unity Credit Union, Jan. 6, 1977
75-SBE-082 Friedmann, Claude T.H., Mar. 8, 1975
75-SBE-020 Ludlow, Lester A. and Catherine B., Feb. 4, 1975
68-SBE-040 Anderson, John F. And Elizabeth L., Sept. 12, 1968
68-SBE-003 Foster, Ruth, Jan. 8, 1968
66-SBE-028 Challenger, Harold L., Apr. 21, 1966
57-SBE-008 Lydon, Mary Ann, June 12, 1957
50-SBE-018 Rogers, Joseph A., Oct. 3, 1950
49-SBE-017 Canham Dairies, Inc., Mar. 29, 1949
46-SBE-006 Carpenter, Lewis G., June 19, 1946
42-SBE-042 Miller, A. B., Sept. 9, 1943
42-SBE-002 Gibbons, Dolores Del Rio, June 16, 1942
39-SBE-017 Reclaimed Island Lands Co., Nov. 15, 1939
32-SBE-038 Westinghouse Electric & Manufacturing Co., Oct. 12, 1932
32-SBE-004 Petroleum Rectifying Co. Of California, Apr. 20, 1932
31-SBE-038 Hugh B. Evans, Inc., Dec. 16, 1931
31-SBE-032 Coronet Comedies, Inc., Dec. 14, 1931
30-SBE-019 Douglas Aircraft Co., Inc., Nov. 20, 1930
30-SBE-017 Vortox Manufacturing Co., Aug. 4, 1930

EXEMPT INTEREST / DIVIDEND

96-SBE-006 H. Lon Henry, Mar. 14, 1996
86-SBE-020 La Montaine, John, Feb. 4, 1986
65-SBE-007 Southern California Central Credit Union Feb. 3, 1965
64-SBE-064 Openheimer, M.G. And Faye W. June 29, 1964
43-SBE-021 Herrscher, Fannie May July 15, 1943
32-SBE-040 Howard Automobile Co. Oct. 25, 1932
32-SBE-037 Pope Estate Co. Oct. 12, 1932
32-SBE-009 Homestake Mining Co. May 10, 1932
31-SBE-021 Howard Automobile Co. May 15, 1931

EXEMPTION CREDIT

86-SBE-065 Antle, Robert V. and Sue, Apr. 9, 1986
72-SBE-007 Leblock, John J. and Gladys A., Feb. 15, 1972
70-SBE-041 Donica, Charles L. and Ellen M., Nov. 6, 1970
64-SBE-030 Spivak, Leslie A. Mar. 17, 1964

EXPENSES – ALLOCATION

98-SBE-001 Zenith National Insurance Corp., Jan. 8, 1998
80-SBE-138 Rowles, Clare E., Oct. 28, 1980
78-SBE-016 California Dental Political Action Committee, Mar. 1, 1978
77-SBE-002 Unity Credit Union, Jan. 6, 1977
76-SBE-006 Pacific Associates, Inc., Feb. 2, 1976
76-SBE-004 Del Mar Turf Club, Feb. 2, 1976
75-SBE-002 Mission Equities Corp., Jan. 7, 1975
67-SBE-016 Max Factor And Co., Apr. 24, 1967
66-SBE-008 Crockett, Fred W. and Constance, Jan. 4, 1966
62-SBE-024 Jack, William S. And Betty V., May 17, 1962
61-SBE-044 Credit Union, California Teachers Assn., Southern Section, July 19, 1961
43-SBE-029 Swift And Co., July 15, 1943
43-SBE-018 E. K. Wood Lumber Co., July 15, 1943
43-SBE-008 American Insurance Agency, a Corporation, June 18, 1943
43-SBE-003 Great Northern Railway Co., June 14, 1943
36-SBE-005 Tidings Publishing Co., Dec. 16, 1936

EXPENSES – ATTORNEY’S FEES

80-SBE- 104 Carboneau, Edmund L., Sept. 30, 1980

EXPENSES – EXEMPT INCOME

98-SBE-001 Zenith National Insurance Corp., Jan. 8, 1998
80-SBE-084 Redwood Mutual Water Co., Aug. 1, 1980
78-SBE-016 California Dental Political Action Committee, Mar. 1, 1978
77-SBE-002 Unity Credit Union, Jan. 6, 1977
76-SBE-006 Pacific Associates, Inc., Feb. 2, 1976
75-SBE-002 Mission Equities Corp., Jan. 7, 1975
66-SBE-008 Crockett, Fred W. and Constance, Jan. 4, 1966
62-SBE-024 Jack, William S. and Betty V., May 17, 1962
61-SBE-007 Howard, Bernard B. and Dorothy, Mar. 7, 1961
52-SBE-032 American Airlines, Inc., Dec. 18, 1952

EXPENSES – ORDINARY V. CAPITAL

71-SBE-002 Orange Savings and Loan Assn., Feb. 16, 1971
61-SBE-018 Superweld Corp. Apr. 6, 1961
36-SBE-005 Tidings Publishing Co. Dec. 16, 1936

EXPENSES – PERSONAL V. BUSINESS

85-SBE-061 Kellogg, William c. and Jane J., June 25, 1985
82-SBE-157 Faber, Don and Pat, July 26, 1982
81-SBE-171 Pardini, Joseph L and Elaine et al., Dec. 10, 1981
81-SBE-141 Morland, Henry G. and Dorothy L., Oct. 27, 1981
79-SBE-090 Page, Carroll P., May 9, 1979
79-SBE-081 Sherbondy, Walter E. and Gladys M., Apr. 10, 1979
79-SBE-043 Liegerot, Giles F. and Helen E., Feb. 8, 1979
77-SBE-077 O’Connell, Barbara J., May 10, 1977
77-SBE-043 Fucilla, Ivan S. and Judith A., Mar. 2, 1977
77-SBE-022 Bradley, Noel C. and Marian E., Feb. 3, 1977
75-SBE-068 Newland, John E. and Amet Z., Sept. 17, 1975
75-SBE-025 Aine, Harry E. and Mildred J., Apr. 22, 1975
75-SBE-011 Whetstone, Stuart D. and Kathleen, Jan. 7, 1975
74-SBE-036 Ezer, Mitchel J. and Frances L., Sept. 23, 1974
74-SBE-025 Friden, James E. and E. Elizabeth., June 13, 1974
68-SBE-026 Cooper, Abelardo H. G. and Edith E., May 7, 1968
67-SBE-051 Looney, Robert C. and Joan E., Aug. 30, 1967
48-SBE-010  Smith, L. R. and Agnes G., Apr. 1, 1948