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

G

GAIN – ORDINARY V. CAPITAL

92-SBE-009 Crinklaw, William and Margaret, Apr. 23, 1992
88-SBE-008 Michael S. Luft, Apr. 1, 1988
87-SBE-008 Prohoroff, John T. and Jean, and Prohoroff, Morris, Jan. 6, 1987
85-SBE-143 Savage, Robert J., Nov. 6, 1985
82-SBE-292 Grenner, Warde E. and Janice N., Dec. 7, 1982
82-SBE-064 Iversen, Judd C. and Mimi W., July 26, 1982
79-SBE-179 Orbach, Morris A. and Mary, Dec. 11, 1979
74-SBE-028 Blanck, Jacob and Goldie., Aug. 1, 1974
62-SBE-065 Richards, T. H., et al. Nov. 26, 1962
62-SBE-057 Johnston, John M. And Marian B. Oct. 9, 1962
48-SBE-025 Johnson, L. A. Nov. 17, 1948
47-SBE-015 Mitchell, Joseph Francis Dec. 11, 1947

GAIN OR LOSS – GENERAL

92-SBE-019 Bryant, David M. and Gladys, July 30, 1992
86-SBE-181 Day, Kenneth G. and Nadine E. and John A. and Darlene Donaldson, Nov. 19, 1986
86-SBE-085 Arnold, Dennis and Cynthia, May 6, 1986
86-SBE-081 Stiles, John R. and Dorothy M., Apr. 9, 1986
86-SBE-077 Kahn, Estate of Albert (Dec’d) and Lillian, 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-016 Giesea, Frederick A. and Jean C., Feb. 4, 1986
86-SBE-009 Corso, Joe, Feb. 4, 1986
84-SBE-071 Chaparteguy, Marie, May 8, 1984
84-SBE-015 John Norton Farms, Jan. 31, 1984
83-SBE-255 Cornish, Francis and Louise, Dec. 13, 1983
83-SBE-207 Lorda, Frances A., Sept. 15, 1983
83-SBE-192 Almarg Co., Sept. 15, 1983
76-SBE-045 Tingley, Evelyn I., Apr. 5, 1976
76-SBE-007 Garcia, Glenn A. and Sandra, Feb. 2, 1976
70-SBE-048 Paul Greening Trust, Dec. 7, 1970
69-SBE-026 Preferred Savings and Loan Assn. Aug. 7, 1969
63-SBE-001 Hawkins, Roe C. And Rhoda M. Jan. 10, 1963
59-SBE-009 Clayton, Benjamin Feb. 17, 1959
58-SBE-056 Gable, Sylvia Dec. 16, 1958
58-SBE-052 Plum, Claude D. And Jessie V. Nov. 19, 1958
56-SBE-016 American A-One Investment Co. Nov. 27, 1956
56-SBE-014 Jacmar Orchards, Inc. Nov. 27, 1956
42-SBE-058 Touchstone, W. W. Dec.2, 1942
35-SBE-005 Long Beach Building and Loan Assn. Oct. 25, 1935

GAMBLING LOSS

86-SBE-064 Wheeler, Abner and Lillie M., Mar. 4, 1986
83-SBE-090 Pagano, Ralph and Phyllis, Apr. 5, 1983
70-SBE-030 Panuzzi, Estate of Edith C., Sept. 14, 1970
70-SBE-011 Shiosaki, James T., Mar. 23, 1970
62-SBE-004 Panuzzi, Edith C. Feb. 13, 1962
62-SBE-003 Klassman, Harry And Beverly Feb. 13, 1962
59-SBE-027 Primm, Ernest J. And Evelyn July 23, 1959
59-SBE-015 Irvine, Patrick E. And Mildred Apr. 21, 1959
55-SBE-008 Van Cleave, Margaret R. And Jules V. May 11, 1955
55-SBE-007 Hetzel, Herman E. May 11, 1955
42-SBE-052 Moore, Beecher Dec.2, 1942

GIFTS

86-SBE-107 Baruch, Konstantyn and Rose, June 10, 1986
86-SBE-087 Chung, Constance Y., May 6, 1986
80-SBE-090 Hatfield, Guy E. and Dorothy, Aug. 1, 1980
78-SBE-097 Chan, Neville O., and Doris C., Oct. 18, 1978
76-SBE-077 Prat, George J. and Catherine, July 26, 1976
76-SBE-076 Mraz, John Z. and Diane W., July 26, 1976
74-SBE-036 Ezer, Mitchel J. and Frances L., Sept. 23, 1974
71-SBE-032 Sayer, Mary Frances., Oct. 27, 1971
64-SBE-009 Gish, Glen and Genevieve Dec. 18, 1964
56-SBE-012 Livingston, Irma Nov. 27, 1956
56-SBE-011 Rogers, Ida A. Nov. 27, 1956
46-SBE-006 Carpenter, Lewis G. June 19, 1946
43-SBE-006 Wormser, Paul June 14, 1943
33-SBE-022 Mcgilvray Co. June 3, 1933

GOODWILL

91-SBE-007 Trico Bancshares, Nov. 21, 1991
84-SBE-099 Walter Mortensen Insurance, Inc., June 27, 1984
32-SBE-020 Solana Beach Drug Co. May 11, 1932

GRANTS / SCHOLARSHIPS

81-SBE-019 Feinstein, Donald A. and Beverly, Mar. 2, 1981
79-SBE-168 Groupe, Alvin and Irene, 79-SBE-168, Nov. 14, 1979
77-SBE-068 Clover, William M. and Barbara R., May 10, 1977
76-SBE-071 Larkin, Charles B. and Irene L., June 22, 1976

GROSS INCOME

97-SBE-010 Kelly Services, Inc., and Subsidiary Corporations, May 8, 1997
93-SBE-016 House, George R. II, and Edna, Oct. 28, 1993
92-SBE-017 John C. Dukes, July 30, 1992
89-SBE-030 Victor P. Abegg, , Nov. 29, 1989
87-SBE-076 Aiello, Frank A., , Dec. 3, 1987
87-SBE-035 Kurtaneck, Nickolas and Mabel H., , May 7, 1987
87-SBE-010 Wolfe, John R. and Louise R., Jan. 6, 1987
86-SBE-099 Sherpa, Karlden, May 6, 1986
86-SBE-097 Markus, Estate of Marion, May 6, 1986
86-SBE-094 Jacobo, Jesus aka Jessie Jacabo, May 6, 1986
86-SBE-093 Jackson, Gayle, May 6, 1986
86-SBE-085 Arnold, Dennis and Cynthia, May 6, 1986
86-SBE-082 Wille, Kurt and Elise, Apr. 9, 1986
86-SBE-073 Healy, Joseph J., Apr. 9, 1986
85-SBE-015 Kodyra, Edward A. and Leonora F., Feb. 5, 1985
84-SBE-129 Huntington Alloys, Inc., Sept. 12, 1984
83-SBE-216 Simmons, Freddie L., Sept. 15, 1983
82-SBE-282 Strobel, William J. and Esther L., Nov. 17, 1982
81-SBE-170 Nagano, George K and Ann H., Dec. 10, 1981
81-SBE-166 Glazebrook, Y. W. and Lois M., Dec. 10, 1981
81-SBE-103 Clark, Iris E., Sept. 19, 1981
81-SBE-091 Hoiles, Sandra, July 29, 1981
81-SBE-059 White, James E., May 19, 1981
81-SBE-056 Pearson, Francis J., May 19, 1981
79-SBE-165 Frame, James H. and Heloise A., Nov. 14, 1979
79-SBE-059 Helton, David H., Mar. 7, 1979
79-SBE-024 Rosner, Martin M. and Judith M., Jan. 9, 1979
76-SBE-114 Seidman, Richard H. and Miriam W., Dec. 15, 1976
76-SBE-077 Prat, George J. and Catherine, July 26, 1976
76-SBE-071 Larkin, Charles B. and Irene L., June 22, 1976
76-SBE-044 Snyder, Dennis L. and Carolyn A., Apr. 5, 1976
76-SBE-038 Falcone, Emidio and Theresa, Apr. 5, 1976
76-SBE-010 Livesay, Curtis W. and Biserka V., Feb. 2, 1976
75-SBE-059 Siff, Philip F. and Aida, Aug. 19, 1975
75-SBE-039 Gillentine, Sammie W. and Harriet C., June 3, 1975
75-SBE-017 Bolfing, Harry F. and Patricia M., Mar. 18, 1975
71-SBE-032 Sayer, Mary Frances., Oct. 27, 1971
70-SBE-023 San Antonio Water Co., July 1, 1970
68-SBE-037 Affiliated Government Employees Distributing Co. Sept. 12, 1968
68-SBE-016 La Torre, Vito J. Mar. 25, 1968
68-SBE-003 Foster, Ruth Jan. 8, 1968
68-SBE-002 Carignani, Raymond and Juanita M. Jan. 8, 1968
66-SBE-086 Hoffman, William L. and Helen M. Dec. 15, 1966
66-SBE-068 Elam, Edna Elizabeth Troescher Nov. 23, 1966
66-SBE-065 Henderson, Jennie Crocker Oct. 6, 1966
61-SBE-024 Perinati, Peter and Joy M. Apr. 6, 1961
60-SBE-021 T.E. Connolly, Incorporated Sept. 13, 1960
58-SBE-069 Miller, Helen D. Dec. 29, 1958
49-SBE-016 Street, Webster and Margaret C. Mar. 10, 1949
48-SBE-032 Halliburton, Erle P. Dec. 16, 1948
48-SBE-031 Berg, M. F. Dec. 16, 1948
43-SBE-020 Eichelberger, H. M. July 15, 1943
38-SBE-012 Furlong Estate Co. Dec. 14, 1938
35-SBE-005 Long Beach Building and Loan Assn. Oct. 25, 1935
31-SBE-038 Hugh B. Evans, Inc. Dec. 16, 1931

GUARANTY / GUARANTEE

86-SBE- 160 Mekjian, George and Helen S., Sept. 10, 1986