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

H

HEAD OF HOUSEHOLD

99-SBE-001 Patrick R. Lobo, Jan. 7, 1999
98-SBE-006 Godek, Barbara, Nov. 19, 1998
97-SBE-013 Louis P. Halvas, Nov. 20, 1997
97-SBE-012 Michael E. Curtis, Aug. 1, 1997
97-SBE-006-A William Tierney, Sept. 10, 1997
97-SBE-006 William Tierney, Apr. 10, 1997
89-SBE-002 Juanita A. Diaz and Constance B. Watts, Aug. 2, 1989
86-SBE-054 Gordy, Berry, Jr., Mar. 4, 1986
85-SBE-054 Benedik, Martin J., June 25, 1985
85-SBE-039 Davis, Jared, May 8, 1985
85-SBE-019 White, Ronald C., Feb. 5, 1985
84-SBE-172 Shulman, Herman, Dec. 13, 1984
84-SBE-167 Byrd, Richard, Dec. 13, 1984
84-SBE-162 Pembroke, Gary L., Nov. 14, 1984
83-SBE-266 Maliaros, Peter, Dec. 13, 1983
83-SBE-258 Eden, Lawrence E., Dec. 13, 1983
83-SBE-213 Ruffin, Barbara, Sept. 15, 1983
83-SBE-209 MacDonald, James R., Sept. 15, 1983
83-SBE-175 Thornton, Paul C., July 28, 1983
83-SBE-170 McGimpsey, William W., July 28, 1983
83-SBE-168 Kubo, Raymond K., July 28, 1983
83-SBE-167 Johnson, Ervin, July 28, 1983
83-SBE-166 Jardin, Beverly A., July 28, 1983
83-SBE-157 Anderson, Larry, July 28, 1983
83-SBE-141 Mattiaccia, Joseph R., June 21, 1983
83-SBE-134 Humerickhouse, Carl D., June 21, 1983
83-SBE-129 Cline, Julie Ann (De La Hoya), June 21, 1983
83-SBE-125 Barham, Jerry R., June 21, 1983
83-SBE-107 Herron, Rose, May 4, 1983
83-SBE-101 Carr, John W., May 4, 1983
83-SBE-097 Twyman, Vernon R., Apr. 5, 1983
83-SBE-091 Rabasa, Sebastian A., Jr., Apr. 5, 1983
83-SBE-087 Mendosa, Gabriela, Arp. 5, 1983
83-SBE-078 Cummings, Billy R., Apr. 5, 1983
83-SBE-073 Brooke, Richard H., Apr. 5, 1983
83-SBE-018 Sherman, Steve E., Jan. 3, 1983
83-SBE-012 Long, Cheryl, Jan. 3, 1983
83-SBE-006 Griffon, Brian J., Jan. 3, 1983
82-SBE-294 Harbison, Mary A., Dec. 7, 1982
82-SBE-230 Suderman, David R., Sept. 21, 1982
82-SBE-169 Schwartz, Nelson J., July 26, 1982
82-SBE-168 Savage, Richard F., July 26, 1982
82-SBE-156 Evans, Timothy J., July 26, 1982
82-SBE-132 Parsons, Charles F., June 29, 1982
82-SBE-129 Mojica, George W., June 29, 1982
82-SBE-118 Hayton, James D., June 29, 1982
82-SBE-107 Anderson, Larry M., June 29, 1982
82-SBE-051 Vaccaro, Norma (Alvarez), Mar. 3, 1982
81-SBE-168 Jansen, Jennifer, Dec. 10, 1981
81-SBE-074 Rooney, James H., June 23, 1981
81-SBE-062 Brown, Lawrence D., Jr., June 23, 1981
81-SBE-061 Bailey, Paul S., June 23, 1981
81-SBE-051 Johnson, Sheila R., May 19, 1981
81-SBE-031 Pointer, Judy L., Mar. 30, 1981
81-SBE-013 Patel, Raman H., Feb. 2, 1981
80-SBE-153 Metzler, Richard L., Nov. 18, 1980
80-SBE-143 Aparicio, Kenneth J., Nov. 18, 1980
80-SBE-087 Dowdle, Fred, Aug. 1, 1980
80-SBE-072 Caesar, Verney C., June 30, 1980
80-SBE-065 Purcell, Kermit K., May 21, 1980
80-SBE-030 Rozcicha, Edward J., Mar. 4, 1980
80-SBE-029 Owen, Don G., Mar. 4, 1980
80-SBE-025 Gonzalez, Jesus, Mar. 4, 1980
80-SBE-018 Huynh, Loc, Feb. 6, 1980
79-SBE-181 Valentine, Lucille, Dec. 11, 1979
79-SBE-176 Hough, Charles J., Dec. 11, 1979
79-SBE-167 Gonzalez, Humberto, Nov. 14, 1979
79-SBE-162 Wilson, Dale L., Sept. 25, 1979
79-SBE-154 Bruce, Calvin A., Sept. 25, 1979
79-SBE-146 Spielman, Sylvia, Aug. 16, 1979
79-SBE-142 Roberts, Jay D., Aug. 16, 1979
79-SBE-134 Foreman, Joyce A., Aug. 16, 1979
79-SBE-132 Chiappara, Frank P., Aug. 16, 1979
79-SBE-129 Branum, John William, Aug. 16, 1979
79-SBE-128 Aker, Katherine C., Aug. 16, 1979
79-SBE-100 Felts, Herbert T., June 28, 1979
79-SBE-097 Bassas, Armando, June 28, 1979
79-SBE-092 Zollo, Louis F., May 9, 1979
79-SBE-088 Fecher, Anton J., May 9, 1979
79-SBE-086 Boroski, Linda M., May 9, 1979
79-SBE-083 Walby, Mark D., Apr. 10, 1979
79-SBE-080 Russell, Judith Ann, Apr. 10, 1979
79-SBE-079 Rahaeuser, Robert, Apr. 10, 1979
79-SBE-078 Murray, Lottie D., Apr. 10, 1979
79-SBE-077 Manriquez, Ismael R., Apr. 10, 1979
79-SBE-076 Kephart, George, Apr. 10, 1979
79-SBE-068 Carlson, Richard J., Apr. 10, 1979
79-SBE-066 Butcher, Cecilia Andrew, Apr. 10, 1979
79-SBE-061 Tensfeldt, Donald R., Mar. 7, 1979
79-SBE-058 Goodwin, George, Mar. 7, 1979
79-SBE-053 Ackworth, Dorothy J., Mar. 7, 1979
79-SBE-049 Vircks, Nancy L., Feb. 8, 1979
79-SBE-044 Malberti, Jose, Feb. 8, 1979
79-SBE-042 Ingram, Nancy L., Feb. 8, 1979
79-SBE-037 Ferguson, Albert, Feb. 8, 1979
79-SBE-030 White, Linda L., Jan. 9, 1979
79-SBE-025 Salata, Dorothy H., Jan. 9, 1979
79-SBE-023 Rodriquez, Alfonso G., Jan. 9, 1979
79-SBE-021 Raguse, Pat M., Jan. 9, 1979
79-SBE-014 Kalsi, A. S., Jan. 9, 1979
79-SBE-013 Housteen, Dennie, Jan. 9, 1979
79-SBE-007 Cortez, John C., Jan. 9, 1979
78-SBE-116 Piano, Eduardo A., Dec. 5, 1978
78-SBE-110 Kramer, Paul F., Dec. 5, 1978
78-SBE-107 Davidson, Jean E., Dec. 5, 1978
78-SBE-106 Cozzens, Stanley T., Dec. 5, 1978
78-SBE-102 Murray, Henry M., Oct. 18, 1978
78-SBE-100 Lewis, Mary L., Oct. 18, 1978
78-SBE-099 Hotchkiss, James A., Oct. 18, 1978
78-SBE-098 Grant, Robert L., Oct. 18, 1978
78-SBE-091 Shoemaker, Richard E., Sept. 27, 1978
78-SBE-087 Owen, Don G., Sept. 27, 1978
78-SBE-086 Kracht, John A., Sept. 27, 1978
78-SBE-085 Jacobs, Steven B., Sept. 27, 1978
78-SBE-081 Angenet, Carl B., Sept. 27, 1978
78-SBE-075 Railey, Douglas R., Sept. 27, 1978
78-SBE-069 Wright, Jefrey N., Aug. 15, 1978
78-SBE-065 Sitam, Harry J., Sept. 27, 1978
78-SBE-049 Neville, Richard, June 29, 1978
78-SBE-047 Johnson, Barbara D., June 29, 1978
78-SBE-041 Bailey, Lillian J., June 29, 1978
78-SBE-040 Agerton, May C., June 29, 1978
78-SBE-033 Lynch, Judith O., May 4, 1978
78-SBE-032 Hurst, Charley, May 4, 1978
78-SBE-026 Walls, Barbara J., Apr. 6, 1978
78-SBE-021 Hamilton, Dennis Clyde, Apr. 6, 1978
78-SBE-019 Charles, Henry A., Apr. 6, 1978
78-SBE-015 Wallace, Lynn F., Mar. 1, 1978
78-SBE-011 Jackson, Andrew, Feb. 8, 1978
78-SBE-008 Mitchell, John R., Jan. 11, 1978
77-SBE-138 Desmond, Robert James, Dec. 6, 1977
77-SBE-136 Abeles, Judith, Dec. 6, 1977
77-SBE-134 Van Westerhuyzen, Dora B., Oct. 18, 1977
77-SBE-131 Graham, Harlan D., Oct. 18, 1977
77-SBE-113 Randolph, Rebecca Smith, Aug. 16, 1977
77-SBE-091 MacDonald, James A., June 28, 1977
77-SBE-090 Harrison, Enis V., June 28, 1977
77-SBE-089 Gillespie, Shirley A., June 28, 1977
77-SBE-082 Smith, Manciel L., May 10, 1977
77-SBE-078 Padwa, Stephen M., May 10, 1977
77-SBE-074 Marshall, Judith A., May 10, 1977
77-SBE-070 Fondren, Gwen R., May 10, 1977
77-SBE-004 Evans, Robert J., Jan. 6, 1977
74-SBE-053 Hsiung, Henry C. H., Dec. 17, 1974
74-SBE-013 Schwabe, Willard S., Feb. 19, 1974
73-SBE-046 Vore, Dennis M., July 31, 1973
73-SBE-015 Horspool, Glen A., Mar. 27, 1973
72-SBE-028 Siddiqui, Mohammed M., Sept. 1, 1972
68-SBE-036 Hutchinson, J. Albert and Aug. A F. Aug. 5, 1968
67-SBE-052 Shinder, Dorothy Aug. 30, 1967
64-SBE-076 Hamilton, Lolita W. Oct. 27, 1964
63-SBE-127 Durand, John V. Nov. 5, 1963
60-SBE-043 Troxler, J.M. Dec. 13, 1960
50-SBE-008 Cotton, C. M. May 17, 1950

HEAD OF HOUSEHOLD – FOSTER CHILD

99-SBE-001 Patrick R. Lobo, Jan. 7, 1999
97-SBE-013 Louis P. Halvas, Nov. 20, 1997
97-SBE-012 Michael E. Curtis, Aug. 1, 1997

HOBBIES (see DEDUCTION – HOBBY LOSS)

HOLDING COMPANY

92-SBE-007 Insul-8 Corporation, Apr. 23, 1992
90-SBE-016 Power-Line Sales, Inc, Dec. 5, 1990
90-SBE-001-A Meadows Realty Company, et al., June 6, 1990
90-SBE-001 Meadows Realty Company, et al., Jan. 24, 1990
86-SBE-086 Bredero California, Inc., Bredero Consulting, Inc., and Best Blocks, Inc, May 6, 1986
86-SBE-043 Bancal Tri-State Corporation, Mar. 4, 1986
65-SBE-044 Cagan Homes, Inc. Nov. 20, 1965
42-SBE-032 Adamson, R. R. Aug. 4, 1942
33-SBE-005 Italian Vineyard Associates, et al. Feb. 17, 1932
32-SBE-032 Union Oil Associates Oct. 10, 1932

HOMEOWNER & RENTER PROPERTY TAX ASSISTANCE

02-SBE-008 Helen Cantor, Betty M. Asman & Yakov Kras, Nov. 13, 2002
01-SBE-003 Jeremiah Xavier Spicer, et al, May 31, 2001