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

F

FAIR MARKET VALUE (see also VALUATION)

84-SBE-058 Colley, E. J. and Virginia S., Apr. 5, 1984
79-SBE-170 Kleitman, David and Judith G., Nov. 14, 1979
77-SBE-029 Rutherford, Edgar C. and Barbara J., Feb. 3, 1977
66-SBE-007 Cherroff, Harry A. and Selma, Jan. 4, 1966
63-SBE-089 Meyer, William S. and Helen L., July 11, 1963
63-SBE-001 Hawkins, Roe C. and Rhoda M., Jan. 10, 1963
62-SBE-058 Stern, Joseph and Nina, Nov. 13, 1962
60-SBE-036 O. T. Johnson Corp., Dec. 13, 1960
42-SBE-038 Hillis, Cloyd C. and Carrie S., Aug. 4, 1942
34-SBE-021 Lincoln Realty Co., May 21, 1934
32-SBE-030 Pioneer Laundry Co., et al., Oct. 10, 1932
32-SBE-012 United States Oil & Royalties Co., May 10, 1932
32-SBE-007 Stanley Hiller, Ltd., Apr. 20, 1932
31-SBE-035 Fred B. Neuhoff Co., Dec. 14, 1931
31-SBE-030 Delta Warehouse Co., Dec. 1, 1931

FAMILY TRUST

83-SBE-234 Bradford, Eugene F.and Marilyn C., Oct. 26, 1983
83-SBE-214 Rutigliano, Devra G., Sept. 15, 1983
83-SBE-201 Gulick, George M.and Ruby L., Sept. 15, 1983
83-SBE-197 Alaska, Charles E.and Jeannette A., Sept. 15, 1983
83-SBE-106 Griffin, Desmond B.and Karen A., May 4, 1983
82-SBE-167 Moe, Richard and Kathleen, July 26, 1982
82-SBE-040 Goodwin, Robert R. and Marjorie M., Mar. 3, 1982
81-SBE-094 Milo, Hans F. and M., July 29, 1981
81-SBE-015 Young, Kenneth L and Lucille G., Feb. 2, 1981

FARM LOSS

96-SBE-007 Sonia G. Drimmer, et al., Feb. 22, 1996
93-SBE-012 Goldstein, Joseph M. and Frances, June 24, 1993
86-SBE-196 Sinton, Silas J. and Laurie, Nov. 19, 1986
86-SBE-190 Porter, Oakley W. and Fern A., Nov. 19, 1986
86-SBE-138 Moss, Julian T., Jr. and Margery L., July 29, 1986
86-SBE-103 Winger, Richard C. and Diane, May 6, 1986
86-SBE-097 Markus, Estate of Marion, May 6, 1986
86-SBE-079 Kurt Willie Electric, Inc., Apr. 9, 1986
86-SBE-067 Collins, James A. and Carol A., Apr. 9, 1986
86-SBE-065 Antle, Robert V. and Sue, Apr. 9, 1986
86-SBE-047 Collins, Wieland H. and Jennie, Mar. 4, 1986
85-SBE-037 Caldwell, Thomas M. and Mary H., May 8, 1985
84-SBE-174 Correia, Joe J. and Elvira, Oct. 10, 1984
84-SBE-143 Bidart, John A. and Betty M., Oct. 10, 1984
84-SBE-117 Fellows, Russel Q. and Thyra N., Aug. 1, 1984
84-SBE-066 Roberts, Richard H. and Joanne, Apr. 5, 1984
84-SBE-035 Duffel, Joseph A. and Lora J., Feb. 28, 1984
84-SBE-020 Hansen, Walter O. and Barbara S., Jan. 31, 1984
84-SBE-004 Freidberg, Edward P. and Jeanette F., Jan. 17, 1984
83-SBE-199 Burns, William C., Sept. 15, 1983
83-SBE-147 Swanston, Robert III and Helen, June 21, 1983
83-SBE-139 Larsen, Ernest R. and Dorothy A., June 21, 1983
82-SBE-311 Swanston, Robert III and Helen, Nov. 17, 1982
82-SBE-310 Larsen, Ernest R. and Dorothy A., Nov. 17, 1982
82-SBE-047 Rudnick, Marcus and Marcia, Mar. 3, 1982
82-SBE-030 Ortloff, James A. and Sheila L., Feb. 1, 1982
81-SBE-157 Reyes, Vincent O. and Jovita L., Nov. 16, 1981
81-SBE-136 Eisen, Harry and Hilda, Oct. 27, 1981
81-SBE-135 Chuck, Donald S. and Maxine, Oct. 27, 1981

FEDERAL ACTION

95-SBE-015 Don L. and Marilu Eddlemon,, Dec. 12, 1995
95-SBE-010 Ralph F. Lewis, Aug. 31, 19
94-SBE-013 Schaffer, Clifford L. and Linda, Dec. 14, 1994
94-SBE-002 Sierra Pacific Industries, Jan. 5, 1994
87-SBE-072 Thorpe, Freemon and Dorothy, Oct. 6, 1987
86-SBE-195 Signal Companies, Inc., Nov. 19, 1986
86-SBE-169 Silverton, Ronald R. and Fawn, Silverton, Ronald R., and Silverton, Ronald R. and Hilda, Sept. 10, 1986
86-SBE-142 Sherriffe, Louie H. and Muriel B., July 29, 1986
86-SBE-130 Chow, David, July 29, 1986
86-SBE-119 Roseglen Construction, Inc., June 10, 1986
86-SBE-118 Neeme, Emil and Melvene B., June 10, 1986
86-SBE-109 Brockett, Sheldon I. and Helen E. June 18, 1986
86-SBE-045 Blomsterberg, Kenneth and Saundra P., Mar. 4, 1986
86-SBE-041 Whisenhunt, Robert C., Feb. 4, 1986
86-SBE-037 Toushin, Charles R., Feb. 4, 1986
86-SBE-012 Engelbrecht, Frederick and Carol, Feb. 4, 1986
84-SBE-078 Newberry, Charles B. and Joyce A., May 8, 1984
84-SBE-061 Johnson, T. K. and Maralind, Apr. 5, 1984
84-SBE-022 Locke, James E. and Susan, Jan. 31, 1984
84-SBE-016 Nitty Gritty Productions, Jan. 31, 1984
84-SBE-008 O’Neal, Dale W. and Carol J., Jan. 17, 1984
83-SBE-277 Vidlock, Wilford E. and Reva C., Dec. 13, 1983
83-SBE-271 Royster, Robert H. and Mary I., Dec. 13, 1983
83-SBE-243 Pollak, Michael E. and Charla J., Oct. 26, 1983
83-SBE-212 Pryke, Raymond and Rosemarie J., Sept. 15, 1983
83-SBE-198 Bowers, Melvin R., Sept. 15, 1983
83-SBE-197 Alaska, Charles E. and Jeannette A., Sept. 15, 1983
83-SBE-185 Hale, Clyde W. and Florean, Aug. 17, 1983
83-SBE-172 Reed, Garland, July 28, 1983
83-SBE-161 Cabieles, Lucky, July 28, 1983
83-SBE-144 Peters, Kenneth W. and Shirley A., June 21, 1983
83-SBE-132 Haynes, Corine C., June 21, 1983
83-SBE-127 Burgett, Frank J. and Barbara D., June 21, 1983
83-SBE-088 Miley, James M., Apr. 5, 1983
83-SBE-066 Vesely, Eric G. and Lynette Y., Mar. 1, 1983
83-SBE-050 Fadem, Robert S. and Mary O., Mar. 1, 1983
83-SBE-028 Benner, Edward, Feb. 1, 1983
82-SBE-104 Abney, Robert and Bonnie, June 29, 1982
82-SBE-086 Lee, De Vaughn C., Mar. 31, 1982
82-SBE-024 Freeland, Herbert C. and Isabelle E., Feb. 1, 1982
81-SBE-054 McCrary, John M. and Linda S., May 19, 1981
81-SBE-037 Villalobos, Antonio and Lucky, Mar. 30, 1981
81-SBE-014 Wickman, Hubbard D. and Cleo M., Feb. 2, 1981
80-SBE-151 Kriske, Glenn, Nov. 18, 1980
80-SBE-149 Ippolito, Ronald, Nov. 18, 1980
80-SBE-147 Franzblau, Michael J. and Donna C., Nov. 18, 1980
80-SBE-120 Acrea, Douglas H., Oct. 28, 1980
80-SBE-097 Wiener, Paul J., Aug. 1, 1980
80-SBE-094 Schneider, Jerry N., Aug. 1, 1980
80-SBE-088 Engelberg, Nathan and Claire F., Aug. 1, 1980
80-SBE-077 Manes, William C. and Margaret E., June 30, 1980
80-SBE-064 Nichols, Thomas William, May 21, 1980
80-SBE-062 Marks, Burton A. and Jeannie A., May 21, 1980
80-SBE-056 Frey, C. Donald and Loretta, May 21, 1980
80-SBE-053 Ceguerra, Luz C., May 21, 1980
80-SBE-052 Bothke, Hans J., May 21, 1980
80-SBE-050 Bartz, Allen E. and Lucy R., May 21, 1980
80-SBE-047 Surrey House, Inc., May 21, 1980
80-SBE-035 Gessele, Helen G., Apr. 8, 1980
80-SBE-031 Stabler, Bennie and Mary, Mar. 4, 1980
80-SBE-026 Griffin, Harry and Judy, Mar. 4, 1980
80-SBE-025 Gonzalez, Jesus, Mar. 4, 1980
80-SBE-023 Castillo, Gregorio and Martha, Mar. 4, 1980
80-SBE-011 Bachrach, Ronald J. and Eileen, Feb. 6, 1980
80-SBE-008 Sullivan, John L., Jan. 8, 1980
80-SBE-005 Ross, Raymond H and Kathlee L., Jan. 8, 1980
79-SBE-178 Nesbit, Vida E. Hayward, Dec. 11, 1979
79-SBE-177 Hunter, Excel and Veronica L., Dec. 11, 1979
79-SBE-174 Waldroff, Kenneth R., Nov. 14, 1979
79-SBE-143 Slattery, William J. and Josephine I., Aug. 16, 1979
79-SBE-135 Gross, Carl H., Jr. and Madonna, Aug. 16, 1979
79-SBE-108 Nemish, Charles A. and Evelyn W., June 28, 1979
79-SBE-099 Emerson, John W. and Joyce M., June 28, 1979
79-SBE-075 Jones, Herman D. and Russell Mae, Apr. 10, 1979
79-SBE-026 Smith, Bernard J. and Elia C., Jan. 9, 1979
79-SBE-003 Berard, John R. and Betty J., Jan. 9, 1979
78-SBE-114 Moultry, Melvin, Dec. 5, 1978
78-SBE-112 McDaniel, Samuel, Dec. 5, 1978
78-SBE-109 Johnson, Marion, Dec. 5, 1978
78-SBE-102 Murray, Henry M., Oct. 18, 1978
78-SBE-093 Thomassen, Elmer H. and Joan C., Sept. 27, 1978
78-SBE-092 Shultz, Khristi A., Sept. 27, 1978
78-SBE-090 Schalman, Solomon and Eleanor, Sept. 27, 1978
78-SBE-074 McLaughlin, Timothy L. and Ruth J., Aug. 15, 1978
78-SBE-073 Lew, Wing E. and Faye D., Aug. 15, 1978
78-SBE-056 Chelner, Sam and Jeanne, July 26, 1978
78-SBE-020 Fischer, Earle J. and Mildred H., Apr. 6, 1978
78-SBE-012 Kohm, Harry and Jeanette, Feb. 8, 1978
77-SBE-125 Sennett, James T. and Janice, Sept. 28, 1977
77-SBE-094 Smith, Edward L., June 28, 1977
77-SBE-091 MacDonald, James A., June 28, 1977
77-SBE-044 Kaye, Ronald L. and Tobye F., Mar. 2, 1977
77-SBE-006 Rothstein, Loren and Lilly Ann, Jan. 6, 1977
76-SBE-118 Wills, Thomas and Vera, Dec. 15, 1976
76-SBE-115 Smith, Dudley A. and Sherrill M., Dec. 15, 1976
76-SBE-109 Harmon, Cecelia M., Dec. 15, 1976
76-SBE-080 Vertullo, John A. and Barbara J., July 26, 1976
76-SBE-073 Willett, George E. and Delores, June 22, 1976
76-SBE-060 Wolfson, William and Alma, May 4, 1976
76-SBE-047 White, J. Douglas, Apr. 5, 1976
76-SBE-043 Smith, Casper W. and Svea, Apr. 5, 1976
76-SBE-030 Wilt, William G., Jr. and Mary D., Mar. 8, 1976
76-SBE-023 Kenison, Alan R. and Vera M., Mar. 8, 1976
76-SBE-019 Clark, Iris E., Mar. 8, 1976
76-SBE-017 Brenner, Herbert T., Mar. 8, 1976
76-SBE-011 Pajus, Jean and Bessie, Feb. 2, 1976
75-SBE-061 Webb, Donald G. and Franceen, Aug. 19, 1975
75-SBE-050 Forbes, J. Morris and Estate of Leila J., Aug. 19, 1975
75-SBE-040 Luer, Avis J., June 3, 1975
75-SBE-030 Johnston, Robert J. and Evelyn A., Apr. 22, 1975
75-SBE-018 Breitman, Edwin R. and Joyce E., Mar. 18, 1975
75-SBE-009 Phillips, Jack E. and Corinne, Jan. 7, 1975
75-SBE-005 Barnes, Shedrick I., Jan. 7, 1975
74-SBE-052 Tool Research and Engineering Corp., Dec. 17, 1974
74-SBE-051 Tilton, Peter D. and Kathryn C., Nov. 12, 1974
74-SBE-041 Brown, M. Hunter and Martha J., Oct. 7, 1974
74-SBE-010 Lint, Curtis W., Feb. 19, 1974
73-SBE-070 Gore, Thomas L. and Wylma, Dec. 11, 1973
73-SBE-058 Smith, Donald D. and Virginia C., Oct. 17, 1973
73-SBE-054 Schoellerman, Willard D. and Esther J., Sept. 17, 1973
73-SBE-034 Air Handlers, Inc., July 31, 1973
73-SBE-025 Buegeleisen, Sidney and De Daun., Apr. 9, 1973
73-SBE-024 Braun, John R. and Pauline, Apr. 9, 1973
72-SBE-002 Poonian, Paritem and Janie, Jan. 4, 1972
71-SBE-039 Morris, Joseph B. and Cora, Dec. 13, 1971
71-SBE-033 Schifano, Ann., Oct. 27, 1971
71-SBE-031 Krieger, Hyman and Mabel K., Oct. 27, 1971
71-SBE-019 Taylor, Everett R. and Emeline H., June 2, 1971
71-SBE-015 Regal Gold Loan and Rental Co., June 2, 1971
71-SBE-009 Reisman, Samuel and Ruth, Mar. 22, 1971
70-SBE-050 Stanley, Boris S., Dec. 7, 1970
70-SBE-042 Hill, Richard W. and Hazel R., Nov. 6, 1970
70-SBE-037 Jackson Appliance, Inc., Nov. 6, 1970
70-SBE-021 Tuchinsky, Herbert, July 1, 1970
70-SBE-012 Jenings, Hugh S. and Barbara L., Apr. 7, 1970
70-SBE-001 Frakes, Jesse W. and Louella M., June 6, 1968
68-SBE-020 Holden, Charles K., Jan. 6, 1970
69-SBE-012 Spivak, William B. And Sally, Feb. 26, 1969
69-SBE-007 Anders, Hilde H., Feb. 26, 1969
68-SBE-042 Hartdegen, Merlin L., Sept. 12, 1968
68-SBE-028 Steinberg, William and Pauline, Mar. 25, 1968
68-SBE-019 Somers, Harry and Tessie, Mar. 25, 1968
67-SBE-032 Hearn, Reginald G. and Mary Louise, May 10, 1967
66-SBE-088  Koehl, Robert B., Dec. 15, 1966
64-SBE-044 Spear, Albion W. and Virginia B., Apr. 20, 1964
63-SBE-145 Vance, Aaron F., Dec.11, 1963
63-SBE-144 Randall, Frank and Laura J., Dec.11, 1963
63-SBE-035 Conlon, Arthur B. and Helen V., Mar. 19, 1963
61-SBE-012 Hubbard, Horace H. and Mildred E., Dec. 13, 1961
60-SBE-029 Gordon, Leonard S. and Frances M., Nov. 14, 1960
59-SBE-010 Hermoyne, Inc., Feb. 17, 1959
58-SBE-067 Linde, Rose J., Dec. 29, 1958
58-SBE-047 Yordan, Philip, Nov. 7, 1958
52-SBE-002 Blattenberger, Pearl R., Mar. 27, 1952
49-SBE-004 Andreson Co., Jan. 5, 1949
48-SBE-021 Gaylord, George S. and Gertrude H., Nov. 17, 1948

FILING STATUS – GENERAL

85-SBE-040 D’Eustachio, Anthony J. and Ann S., May 8, 1985
82-SBE-226 O’Connell, George L., Sept. 21, 1982
79-SBE-060 Hewitt, Robert, Mar. 7, 1979
76-SBE-068 Green, Patricia A., June 22, 1976
76-SBE-040 Ingalls, Daniel H. H., Jr. and Jane S., Apr. 5, 1976
75-SBE-080 Seaman, Allen L. and Jacqueline M., Dec. 16, 1975
74-SBE-035 Busch, Emma A., Sept. 23, 1974
57-SBE-005 Peterman, Max and Lily, June 12, 1957

FINAL FEDERAL DETERMINATION

72-SBE-040 Vinemore Co., Dec. 12, 1972

FOREIGN CORPORATION – RIGHT TO APPEAL

2001-SBE-002 Reitman Atlantic Corp., May 31, 2002
01-SBE-002-A Reitman Atlantic Corp., Nov 29, 2001
01-SBE-001 Reitman Atlantic Corp., May 31, 2001
97-SBE-007 Al Tirpa & Associates, Inc., Apr. 24, 1997
87-SBE-066 Fairco, Inc., Oct. 6, 1987
63-SBE-102 Celeron Realty Corp., Aug. 7, 1963

FRANCHISE TAX – COMPUTATION

76-SBE-062 Craft International Travel, Inc., June 22, 1976
75-SBE-038 Western Kraft Corp., June 3, 1975
74-SBE-048 Surfcomber, Inc., Nov. 12, 1974
73-SBE-051 Manning Securities, Inc., Sept. 17, 1973
72-SBE-016 Madera Development Co., May 11, 1972
70-SBE-036 Cal-West Business Services, Inc., Nov. 6, 1970
64-SBE-036 Montgomery Land Co. Mar. 17, 1964
64-SBE-017 Riverside Cement Co. Feb. 18, 1964
64-SBE-004 Acme Acceptance Corp. Dec. 11, 1963
64-SBE-003 No-Sag Spring Co. Jan. 7, 1964
61-SBE-012 Hild Floor Machine Co., Inc. Mar. 7, 1961
60-SBE-044 Mount Shasta Milling Co. Dec. 13, 1960
60-SBE-008 First Federal Savings and Loan Assn. Of Altadena Apr. 4, 1960
60-SBE-001 Rosenberg Bros. and Co., Inc., Apr. 4, 1960
52-SBE-010 West Missouri Power Co., July 22, 1952
52-SBE-005 Harrison Pontiac Co., May 29, 1952
50-SBE-006 Edward M. Ornitz and Co., Inc. Mar. 2, 1950
49-SBE-022 Title Insurance and Trust Co., Sept. 15, 1949
39-SBE-019 Serial Producing Corp., Nov. 15, 1939
39-SBE-017 Reclaimed Island Lands Co., Nov. 15, 1939

FRANCHISE TAX BOARD – ACTIONS / RULINGS

86-SBE-043 Bancal Tri-State Corporation, Mar. 4, 1986
86-SBE-037 Toushin, Charles R., Feb. 4, 1986
69-SBE-025 Lytton Savings and Loan Assn., Aug. 7, 1969

FRANCHISE TAX BOARD – ACTIONS / RULINGS – WEIGHT

97-SBE-011 Royand Phyllis Watts, May 8, 1997
97-SBE-008 Brooks, R. and Daniell Walker, et al., Apr. 24, 1997

FRAUD

90-SBE-012 Adickes, Robert F. and Helen R., Nov. 27, 1990
86-SBE-130 Chow, David, July 29, 1986
85-SBE-146 Armstrong, Gary O., Dec. 3, 1985
85-SBE-002 Bellamy, Stephen, Jan. 8, 1985
83-SBE-110 Lopez, Juan F. and Elizabeth M., May 4, 1983
81-SBE-177 Armstrong, Gary O., Dec. 10, 1981
81-SBE-014 Wickman, Hubbard D. and Cleo M., Feb. 2, 1981
76-SBE-107 Erdy, Emery I. and Ingrid M., Dec. 15, 1976
76-SBE-030 Wilt, William G., Jr. and Mary D., Mar. 8, 1976
76-SBE-025 Owen, Charles L. and Phyllis R., Mar. 8, 1976
75-SBE-004 Allec, Eli A. and Virginia, Jan. 7, 1975
74-SBE-050 Erilane, Robert V., Nov. 12, 1974
74-SBE-041 Brown, M. Hunter and Martha J., Oct. 7, 1974
72-SBE-035 Cal-Russ Construction Corp., Nov. 14, 1972
71-SBE-030 Fairchild, George W., Oct. 27, 1971
70-SBE-021 Tuchinsky, Herbert, July 1, 1970
65-SBE-046 Sherwood, Robert C., Nov. 30, 1965
64-SBE-039 Ewert, Richard A. and Virginia R., Apr. 7, 1964
60-SBE-029 Gordon, Leonard S. and Frances M., Nov. 14, 1960
59-SBE-011 Obritsch, Nicholas H., Feb. 17, 1959
43-SBE-026 Murphy, Ellen E., July 15, 1943

FRIVOLOUS ARGUMENTS

05-SBE-002 Robert E. Wesley, et al., Nov. 15, 2005
02-SBE-001 LaVonne A. Hodgson, Feb. 6, 2002
01-SBE-001 Michael E. Myers, May 31, 2001
92-SBE-001 Bailey, Walter R., Feb. 20, 1992
85-SBE-123 Joyce, James E. and Sharon L., Oct. 9, 1985
85-SBE-034 Tonsberg, R. and Sonja J., Apr. 9, 1985
83-SBE-269 O’Neill, Frank D. and Else, Dec. 13, 1983
83-SBE-210 Matheson, Ronald W., Sept. 15, 1983
83-SBE-188 Nichols, Willie, Aug. 17, 1983
83-SBE-186 Hansen, Ronald E., Aug. 17, 1983
83-SBE-159 Bothke, Hans, July 28, 1983
83-SBE-156 Abolitin, Robert R., Jr., et al., July 28, 1983
83-SBE-124 Baldwin, Jerry L., et al., June 21, 1983
83-SBE-074 Brown, Carol, et al., Apr. 5, 1983
83-SBE-056 Harris, James R., Mar. 1, 1983
83-SBE-052 Grant, M. Leslie and Alice M.,    Mar. 1, 1983
83-SBE-048 Cookston, Don A., Jan. 3, 1983
82-SBE-260 Bengtson, David R., June 29, 1982
82-SBE-186 Bothke, Hans J., June 29, 1982
82-SBE-173 Steinhardt, Leon, July 26, 1982
82-SBE-171 Simmons, Marvin W. and Iva G., July 26, 1982
82-SBE-092 Purcell, W. E. and Billie Jean, Dec. 10, 1982
82-SBE-090 Phelps, Harold, Mar. 31, 1982
82-SBE-082 Dauberger, Fred R., et al., Mar. 31, 1982
82-SBE-059 Danrich, Dan A., Mar. 31, 1982
82-SBE-034 Suggs, Fred H. and Wilma, Feb. 1, 1982
82-SBE-021 Albrecht, David M., Feb. 1, 1982
81-SBE-179 Hahn, Lowell A., Nov. 16, 1981
81-SBE-178 Kuhl, P. R., Dec. 10, 1981
81-SBE-153 Hellman, Cyrena P., Nov. 16, 1981
81-SBE-144 Rose, James H., Oct. 27, 1981
81-SBE-143 Newman, Alan M., Oct. 27, 1981
81-SBE-126 Mielcarek, Frank L., Sept. 29, 1981
81-SBE-124 Koerner, Harry, Sept. 29, 1981
81-SBE-123 Johnson, Mildred C., Sept. 29, 1981
81-SBE-122 Grandpre, Ronald D.,    Sept. 29, 1981
81-SBE-120 Cerwinski, Stanley E., Sept. 29, 1981
81-SBE-111 White, William C. and Kathleen J., June 23, 1981
81-SBE 106 Offord, Jack V. and Allene J., June 23, 1981
81-SBE-057 Steinsmith, William, May 19, 1981
81-SBE-056 Pearson, Francis J., May 19, 1981
81-SBE-055 Means, Robert S., May 19, 1981
81-SBE-033 Rodenbaugh, Robert B., Mar. 30, 1981
81-SBE-030 Mitchell, Stanley and Lou, Mar. 30, 1981
81-SBE-028 Mason, Michael, Mar. 30, 1981
81-SBE-026 Bush, I. E., Mar. 30, 1981
80-SBE-136 Rose, James H., Oct. 28, 1980
80-SBE-125 Downey, Richard H., Oct. 25, 1980
80-SBE-121 Area, Dale, Oct. 28, 1980
80-SBE-120 Acrea, Douglas H., Oct. 28, 1980
80-SBE-040 Sievert, Harry, Apr. 8, 1980
79-SBE-155 Froeber, Helmut F. and Gisela H., Sept. 25, 1979
79-SBE-149 Wikoff, Austin C. and Louella, Aug. 16, 1979
79-SBE-109 Newman, Alan M., June 28, 1979
79-SBE-082 Sieben, Sam, Apr. 10, 1979
79-SBE-074 Ivy, Pete and Margery H., Apr. 10, 1979
79-SBE-046 Schmitz, John Noehl, Feb. 8, 1979
79-SBE-022 Robey, Marvin L. and Betty J., Jan. 9, 1979
79-SBE-019 Porth, Arthur J., Jan. 9, 1979
79-SBE-018 Means, Robert S., Jan. 9, 1979
79-SBE-016 Leideneker, Frank H., Jan. 9, 1979
79-SBE-011 Grant, M. Leslie and Alice, Jan. 9, 1979
77-SBE-110 Cox, Gloria Shannon, Aug. 16, 1977
77-SBE-103 Keech, Arthur W., July 26, 1977
77-SBE-099 Condo, Armen B., July 26, 1977
77-SBE-093 Oaks, Terrence D., June 28, 1977
77-SBE-057 Hanks, William A., Apr. 6, 1977
77-SBE-024 Krey, Richard E., Feb. 3, 1977
77-SBE-020 Area, Dale, Feb. 3, 1977

FUNCTIONAL / TRANSACTIONAL TESTS

00-SBE-001 Consolidated Freightways, Inc., Sept. 14, 2000
93-SBE-005 CTS Keene, Inc., et al., Feb. 10, 1993
92-SBE-026 American Biltrite Inc., Nov. 19, 1992
87-SBE-002 VSI Corporation, etc., May 2, 1991
87-SBE-002 Fibreboard Corporation, Jan. 6, 1987
86-SBE-204 Mark Controls Corporation, Dec. 3, 1986
84-SBE-116 Trus-Joist Corp., Aug. 1, 1984
84-SBE-096 Triangle Publications, Inc., June 27, 1984
84-SBE-086 Centennial Equities Corp., June 27, 1984
83-SBE-178 Johns-Manville Sales Corp., Aug. 17, 1983
82-SBE-257 Beck Industries, Inc., Sept. 29, 1981
80-SBE-083 Fairchild Industries, Inc., Aug. 1, 1980
77-SBE-050 Kroehler Manufacturing Co., Apr. 6, 1977
77-SBE-014 New York Football Giants, Inc., Feb. 3, 1977
77-SBE-007 Borden, Inc., Feb. 3, 1977
72-SBE-021 Western Pacific Railroad Co., July 31, 1972