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

L

LACHES

86-SBE-191 Renshaw, Charles C. and Elynor W.

LAST-KNOWN ADDRESS RULE

97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
86-SBE-091 Findley, Eugene C., May 6, 1986
83-SBE-238 Johnston, Jon W. and Antoinette O., Oct. 26, 1983
83-SBE-003 Floria, Ronald A., Jan. 3, 1982

LATE FILING PENALTY (see PENALTY - LATE FILING)

86-SBE-091 Findley, Eugene C., May 6, 1986
64-SBE-095 American Photocopy Equipment Co. Dec. 18, 1964
64-SBE-068 Armstrong, Estate of Anna, Deceased Oct. 27, 1964
55-SBE-006 Thomas, Robert C. and Marian Apr. 20, 1955

LATE PAYMENT PENALTY (see PENALTY – LATE PAYMENT)

LAWSUIT PROCEEDS

96-SBE-004 Charter Point Homeowners Association, Mar. 14, 1996
88-SBE-024 Sharon L. Hayden, Oct. 18, 1988
85-SBE-152 O. S. C., Corporation, et al., Dec. 3, 1985
79-SBE-111 Reeves, Ray R. and Nellie A., June 28, 1979
77-SBE-042 Feld, Ernest Z. and Shoshana R., Mar. 2, 1977
76-SBE-077 Prat, George J. and Catherine, July 26, 1976
66-SBE-032 Rifkind, Gogi Grant May 10, 1966

LEASE

60-SBE-026 Hagood, L.N. and Mary C. Nov. 14, 1960

LEASE V. CONDITIONAL SALE

95-SBE-001 Alameda Bancorporation, Inc., et al., Mar. 9, 1995
92-SBE-004 Bender Machine, Inc., Apr. 23, 1992
64-SBE-098 Western Asphalt and Refinery Co. Dec. 18, 1964

LIKE-KIND EXCHANGE

89-SBE-002 Brookfield Manor, Inc., Taxpayer, and Christie F. Smith, Haviland V. Smith, Frances F. Smith,
         Donna S. Pomeroy, Assumers and/or Transferees and Haviland V. and Frances F. Smith, et al., , Jan. 11, 1989
87-SBE-045 Lull, Raymond J. and Lillian I., June 17, 1987
87-SBE-014 Crockett, James H., Mar. 3, 1987
86-SBE-075 House, Andrew F. and Opal M. and Kenneth G. and Marjorie L. Houser, Apr. 9, 1986
85-SBE-114 Continental Desert Properties, Inc., Oct. 9, 1985
85-SBE-061 Lavalle, Peter, Feb. 5, 1985
81-SBE-017 Appel, Martin S. and Audrey B., et al., Mar. 2, 1981
76-SBE-007 Garcia, Glenn A. and Sandra, Feb. 2, 1976
74-SBE-028 Blanck, Jacob and Goldie, Aug. 1, 1974

LIMITED PARTNERSHIP

65-SBE-013 H.F. Ahmanson and Co Apr. 5, 1965

LOAN OR CONTRIBUTION TO CAPITAL

69-SBE-022 Kim Lighting and Manufacturing Co., Inc. June 2, 1969
65-SBE-039 Lakehurst Construction Co., Et Al. Oct. 5, 1965
64-SBE-050 Newton, George E. May 12, 1964
61-SBE-028 Stayner Corp. May 2, 1961

LOAN – RECOURSE / NONRECOURSE

94-SBE-005 Olson, Mary J., July 1, 1994
86-SBE- 090 Emmanuel N. MBA, M. D., Inc., May 6, 1986
86-SBE- 076 Joelson, Marshall D. and Una F., Apr. 9, 1986
86-SBE- 070 Faria Dairy, Inc., Apr. 9, 1986
86-SBE- 051 Fletcher, Paul, Mar. 4, 1986
86-SBE- 019Kershaw, Charles H. and Margaret N., and John R. and Lois E. Kershaw, Feb. 4, 1986
86-SBE- 018 Hart, Dean L. and Carol R., Feb. 4, 1986
86-SBE- 006Carver, Bruce A. and Susan E., and Randall B. and Suzette Carver, Feb. 4, 1986
80-SBE-071 Avery, Estate of Lewis Havens, Deceased, June 30, 1980

LOAN V. CAPITAL CONTRIBUTION

87-SBE-064 Vick, Samuel S. and Janet R., Aug. 18, 1987
86-SBE-128 Wise, Stephen T. and Eleanor, June 10, 1986
85-SBE-104 Southwestern Development Company, Sept. 10, 1985
84-SBE-150 Shutt, Stanley R. and Helen C., Oct. 10, 1984
84-SBE-090 Hinshaw’s Department Stores, Inc., June 27, 1984
83-SBE-239 Liederman, Donald E. and Judith E., Oct. 26, 1983
83-SBE-223 Bowerman’s Pharmacy, Inc., Oct. 26, 1983
83-SBE-082 Hink, Robert E. and M. E., Apr. 5, 1983
80-SBE-130 Lerner, Richard M., Oct. 28, 1980
80-SBE-116 Margo Leavin Gallery, Inc., Oct. 28, 1980
78-SBE-067 Varner, Bruce D. and Donna G., July 26, 1978
77-SBE-005 Harris, Cecil W., Jan. 6, 1977
76-SBE-003 Armored Transport, Inc., Feb. 2, 1976
70-SBE-002 Atkinson, George E., Jr. and Alice J., Feb. 18, 1970

LOAN V. DIVIDEND

87-SBE-046 Maecon, Inc., June 17, 1987
87-SBE-045 Lull, Raymond J. and Lillian I., June 17, 1987
86-SBE-183 Galardo, Michael J. and Maria,  Nov. 19, 1986
86-SBE-135 Jensen, Lynn P. and Sandra K., July 29, 1986
85-SBE-151 Lewis, Sam I. and Marjorie H.,   Dec. 3, 1985
84-SBE-102 Croft, Estate of Arthur C., June 27, 1984
84-SBE-050 Williams, George H. and Sky, Feb. 28, 1984
82-SBE-258 Beverly Design Center Corp., Nov. 17, 1982
81-SBE-170 Nagano, George K and Ann H., Dec. 10, 1981
81-SBE-050 Horn, William R. and May R., May 19, 1981
80-SBE-074 Golden, Edgar A. and Barbara A., June 30, 1980
77-SBE-072 Jenkins, Robert H. and Carole R., May 10, 1977
77-SBE-038 Eisenberg, Ben B., Mar. 2, 1977
76-SBE-117 Vicini, Joseph J. and Lillian, Dec. 15, 1976
76-SBE-050 Bertolucci, Richard M. and Beverly, May 4, 1976
76-SBE-008 Hellman, Joel, Feb. 2, 1976
73-SBE-030 Carpenter, Harold F. and Mary L., June 6, 1973
71-SBE-013 Radnitz, Robert B. and Joanna C., May 6, 1971
68-SBE-024 Rogers, Gordon A. and Zelda May 7, 1968
68-SBE-020 Steinberg, William and Pauline Mar. 25, 1968
66-SBE-087 Key, Goodwin D. and Bessie M. Dec. 15, 1966

LOAN V. INCOME

78-SBE-042 Beam, Byron C., June 29, 1978
75-SBE-036 Warner, Harry P. and Florence O., Apr. 22, 1975

LOSS - SITUS

96-SBE-007 Sonia G. Drimmer, et al., Feb. 22, 1996
87-SBE-025 W. R. Thomason, Inc., Mar. 3, 1987
87-SBE-007 Peel Construction, Inc., Jan. 6, 1987
85-SBE-029 Midway Homes, Apr. 9, 1985
77-SBE-009 Custom Component Switches, Inc., Feb. 3, 1977
65-SBE-013 H.F. Ahmanson and Co Apr. 5, 1965
62-SBE-033 Avon Products, Inc. June 6, 1962

LOSSES – GENERAL

87-SBE-059 Scudder, Franklin E. and Suzanne, H., July 28, 1987
87-SBE-051 Umansky, Eduardo and Estela, June 17, 1987
87-SBE-037 Morley, Robert J. and Jan W., May 7, 1987
87-SBE-020 Naniche, George R. and Tatiana, Mar. 3, 1987
86-SBE-134 International Bay Clubs, Inc., July 29, 1986
86-SBE-124 Time Furniture Company, June 10, 1986
85-SBE-062Kloos, Richard A., June 25, 1985
84-SBE-171 Lee, Robert C. and Mary P., Dec. 13, 1984
83-SBE-100 Boyd, Harold C., May 4, 1983
81-SBE-021 Stockton, Richard C. and Nell, Mar. 2, 1981
80-SBE-097 Wiener, Paul J., Aug. 1, 1980
76-SBE-051 Biagi, Richard C. and Emily A., May 4, 1976
73-SBE-006 People’s Federal Savings and Loan Assn., Feb. 06, 1973
65-SBE-021 Berman, Matthew June 28, 1965
65-SBE-003 E.L. Reitz Co. Feb. 3, 1965
64-SBE-096 Inn at La Jolla, Inc. Dec. 18, 1964
62-SBE-085 Ersted, Alfred J. and Margaret J. Dec. 19, 1962
58-SBE-045 California Jockey Club, Inc. Nov. 7, 1958
54-SBE-005 Bright View Realty Corp. Feb. 18, 1954
47-SBE-007 Howard, Lindsay C. July 24, 1947
42-SBE-038 Hillis, Cloyd C. and Carrie S. Aug. 4, 1942
42-SBE-035 Goldenberg, George B. Aug. 4, 1942
42-SBE-012 Utah Construction Co. July 7, 1942
35-SBE-011 Delta Manufacturing Co. Oct. 25, 1935
35-SBE-010 Fidelity Securities Corp. Oct. 25, 1935
35-SBE-006 Jeffries Banknote Co. Oct. 25, 1935
35-SBE-004 Odd Fellows Temple Assn. Of Pasadena Oct. 25, 1935
35-SBE-002 Malcolm Brock Co. Oct. 25, 1935
34-SBE-018 J. D. and A. B. Spreckels Investment Co. May 17, 1934
33-SBE-020 Welch Holding Co. June 5, 1933
32-SBE-023 Cecil B. Demille Productions, Inc. June 7, 1932
32-SBE-022 R. C. Mason & Co., Ltd. June 6, 1932
31-SBE-019 Berkeley Guarantee Building, and Loan Assn. May 15, 1931
31-SBE-018 J. S. Garnett Co. May 14, 1931
30-SBE-013 San Christina Investment Co., Et Al. Aug. 4, 1930

LOSSES – ORDINARY V. CAPITAL

92-SBE-019 Bryant, David M. and Gladys, July 30, 1992
92-SBE-009 Crinklaw, William and Margaret, Apr. 23, 1992
86-SBE-102 Vogel, Philip J. and Genevieve, May 6, 1986
86-SBE-095 Lamoreaux, Norbert R. and Joan M., May 6, 1986
86-SBE-067 Collins, James A. and Carol A., Apr. 9, 1986
77-SBE-132 Pressman, Jerrold and Alayne, Oct. 18, 1977
73-SBE-010 Yates, J. Perry and Sybil N., Feb. 6, 1973

LOSSES – YEAR SUSTAINED

86-SBE-117 Merchants Furniture Warehouse of Long Beach, Inc., June 10, 1986
84-SBE-158 Elsinore Naval and Military School, Nov. 14, 1984
84-SBE-121 Stewart, William C. and Margaret M., Aug. 1, 1984
80-SBE-155 Lambert-California Corp., Dec. 9, 1980
80-SBE-111 Baingo Brothers, Inc., Sept. 30, 1980
80-SBE-093 Ritchie, Robert W., Aug. 1, 1980
80-SBE-070 J & J Film Services, Inc., June 30, 1980
80-SBE-057 Gold, Robert N. and Charlotte, May 21, 1980
78-SBE-078 Valley View Sanitarium and Rest Home, Inc., Sept. 27, 1978
78-SBE-002 Business Exchange, Inc., Jan.  11, 1978
76-SBE-084 Baumgartner, Fred and Barbara, Oct. 6, 1976
73-SBE-028 Athearn, Lucille F., May 8, 1973
72-SBE-011 Wool, Justin M., Apr. 10, 1972
71-SBE-029 Brattain Contractors, Inc., Oct. 27, 1971
68-SBE-008 De Quesada, Jorge and Elena Feb. 5, 1968
65-SBE-041 Holt, Nat and Blanche Oct. 5, 1965
65-SBE-034 Kuhn Enterprises, Inc. Aug. 3, 1965
64-SBE-021 Breitman, Harry B. and Maizie E. Feb. 18, 1964
63-SBE-109  Isenberg, A. H. Oct. 1, 1963
61-SBE-019 Sgawm Everett R. and Cleo F. Apr. 6, 1961
61-SBE-016 Teacher, Isadore Apr. 4, 1961
61-SBE-008 Crocker-Anglo National Bank Mar. 7, 1961
56-SBE-008 Anderson, Ray R. And Dorothy D. Aug. 9, 1956
47-SBE-011 Spicer, G. M. Aug. 21, 1947
44-SBE-036 Seward, George S. and Myrtle Seamans Oct. 26, 1944
44-SBE-034 Hubbard, Carson B. and Bessie H. Oct. 26, 1944
44-SBE-030 Tiscornia, Edward July 19, 1944
44-SBE-028 Sells, Ogden S. and Lou V. July 19, 1944
44-SBE-016 Lewis, Raymond and Mary Lucile May 11, 1944
42-SBE-063 Milton H. Esberg Co. Dec. 16, 1942
42-SBE-053 Reordan, W. C. Dec.2, 1942
42-SBE-044 Sturges, George and Marie Carter Sept. 9, 1943
42-SBE-043 Snook, George J. Sept. 9, 1943
42-SBE-033 Broomfield, R. A. Aug. 4, 1942
42-SBE-030 Schumacher, J. J. Aug. 4, 1942
42-SBE-011 Wakefield Building, Inc. July 7, 1942
42-SBE-006 Johnson, Bertine T. June 16, 1942
39-SBE-016 Peterson Lumber and Finance Co. Nov. 15, 1939
39-SBE-013 Jones, Fowler D. and Wilma Deroos Nov. 15, 1939
39-SBE-011 Imperial Gypsum and Oil Corp. Nov. 15, 1939
38-SBE-015 Arbud Investment Co. Dec. 14, 1938
38-SBE-011 Samuel Hamburger, Inc. June 22, 1938
38-SBE-006 Newport Harbor Publishing Co. Apr. 7, 1938
38-SBE-001 Vallejo Electric Light and Power Co. Mar. 10, 1938
36-SBE-006 Wilbur-Ellis Co. Dec. 16, 1936
36-SBE-004 Victor Belting and Rubber Co., Inc. Dec. 16, 1936
35-SBE-002 Malcolm Brock Co. Oct. 25, 1935