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

N

NEGLIGENCE (see PENALTY – NEGLIGENCE)

NET INCOME – COMPUTATION

86-SBE-194 Signal Companies, Inc., Nov. 19, 1986
61-SBE-071 Gilmore, Howard N. And Thelma Nov. 6, 1961
42-SBE-039 Katleman, Jake W. And Mary Aug. 4, 1942
38-SBE-009 Retailers Credit Assn. Of Alameda County June 22, 1938

NET OPERATING LOSS

95-SBE-008 Harminder S. and Harpal Chana, Aug. 31, 1995
92-SBE-012 Two’s Company Interiors, , May 7, 1992
92-SBE-010 Grigg, Kenneth, May 7, 1992
89-SBE-031 Carmel Mortgage Corporation, Nov. 29, 1989
79-SBE-096 Asquith, Wally H. and Maria Teresa, June 28, 1979
77-SBE-053 Anthony, Myron P. and Marilyn, Apr. 7, 1977

NEW ISSUE ON APPEAL

97-SBE-003 Yvonne M. Goodwin,   Mar. 19, 1997
96-SBE-001 Beneficial California, Inc., Feb. 22, 1996
94-SBE-002 Sierra Pacific Industries, Jan. 5, 1994
93-SBE-006 Barry, George and Linda, Et Al., Apr. 22, 1993
86-SBE-052 French, Alan, Mar. 4, 1986
85-SBE-141 Mendelsohn, David G. and Helen, Nov. 6, 1985

NEXUS

86-SBE-086 Bredero California, Inc., Bredero Consulting, Inc., and Best Blocks, Inc., May 6, 1986
80-SBE-115 John H. Grace Co., Oct. 28, 1980
69-SBE-018 E.F. Timme and Son, Inc. Apr. 7, 1969

NON-CALIFORNIA SOURCE INCOME

01-SBE-004 Samuel L. Flores, June 21, 2001
89-SBE-004 Robert M. and Ann T. Bass, et al., Jan. 25, 1989
85-SBE-079 Paesel, Carl M. and Sandra K., July 30, 1985
85-SBE-042 Guido, John and Haroula, May 8, 1985
82-SBE-282 Strobel, William J. and Esther L., Nov. 17, 1982
82-SBE-108 Arviso, Edward T. and Pamela A., June 29, 1982
82-SBE-028 Neudauer, Albert E. and Donna B., Feb. 1, 1982
71-SBE-010 Wojack, Lee J. and Charlotte, Mar. 22, 1971
38-SBE-004 California Dispatch Line Mar. 10, 1938
31-SBE-023 Marchant Calculating Machine Co. May 15, 1931
31-SBE-004 R. J. Reynolds Tobacco Co. Jan. 19, 1931
30-SBE-017 Vortox Manufacturing Co. Aug. 4, 1930

NON-FILER

05-SBE-002 Robert E. Wesley, et al., Nov. 15, 2005
01-SBE-001 Michael E. Myers, May 31, 2001
92-SBE-001 Bailey, Walter R., Feb. 20, 1992
84-SBE-064 Muncaster, Joan, Apr. 5, 1984
83-SBE-219 Williams, Oliver, Sept. 15, 1983
83-SBE-210 Matheson, Ronald W., Sept. 15, 1983
83-SBE-205 Johnson, Mildred C., Sept. 15, 1983
83-SBE-188 Nichols, Willie, Aug. 17, 1983
83-SBE-186 Hansen, Ronald E., Aug. 17, 1983
83-SBE-184 Fernandez, Thomas L., Aug. 17, 1983
83-SBE-179 Avila, J. A., Aug. 17, 1983
83-SBE-173 Robart, Linda P., July 28, 1983
83-SBE-169 Mangrum, Richard H.,  July 28, 1983
83-SBE-163 Dean, Donald L., July 28, 1983
83-SBE-156 Abolitin, Robert R., Jr., et al., July 28, 1983
83-SBE-151 Workman, Charles, June 21, 1983
83-SBE-146 Sebastian, Ray J., June 21, 1983
83-SBE-142 Merlet, John H., June 21, 1983
83-SBE-137 Koubeck, David, June 21, 1983
83-SBE-131 Geary, Paul J., June 21, 1983
83-SBE-130 Dnald, Marion, June 21, 1983
83-SBE-124 Baldwin, Jerry L., et al., June 21, 1983
83-SBE-122 Arnold, Larry W., June 21, 1983
83-SBE-108 Hope, Blair, May 4, 1983
83-SBE-092 Rio, Edward, Jr., Apr. 5, 1983
83-SBE-086 Kurth, Norman, Apr. 5, 1983
83-SBE-080 Griess, Thomas G., Feb. 1, 1983
83-SBE-074 Brown, Carol, et al., Apr. 5, 1983
83-SBE-061 Nichols, Willie, Mar. 1, 1983
83-SBE-059 James, Ronald E., Mar. 1, 1983
83-SBE-057 Hicks, James E., Mar. 1, 1983
83-SBE-056 Harris, James R., Mar. 1, 1983
83-SBE-054 Hamm, James W., Mar. 1, 1983
83-SBE-052 Grant, M. Leslie and Alice M., Mar. 1, 1983
83-SBE-051 Gordon, Olin S., Mar. 1, 1983
83-SBE-044 Bock, Gary and Lucie, Mar. 1, 1983
83-SBE-043 Bluthenthal, James, Mar. 1, 1983
83-SBE-032 Frandsen, Richard, Feb. 1, 1983
83-SBE-026 Autenrieth, Otto A., Feb. 1, 1983
83-SBE-023 Warkentin, Dave, Jan. 1, 1983
83-SBE-015 Preston, Jimmy W., Jan. 3, 1983
83-SBE-014 Pettit, Greg, Jan. 3. 1983
83-SBE-013 Meier, Daniel F., Jan. 3, 1983
83-SBE-008 Hutchins, Charles W., Jan. 3, 1983
82-SBE-287 Aganza, Alexander S., et al., Dec. 7, 1982
82-SBE-262 Berger, Alfred H., Nov. 17, 1982
82-SBE-260 Bengtson, David R., June 29, 1982
82-SBE-174 Willbanks, Dan, June 9, 1982
82-SBE-173 Steinhardt, Leon, July 26, 1982
82-SBE-163 Huber, Dustin A., July 26, 1982
82-SBE-131 Ohl, David F., June 29, 1982
82-SBE-112 Bosko, John B., June 29, 1982
82-SBE-090 Phelps, Harold, Mar. 31, 1982
82-SBE-088 Meier, Daniel F., Mar. 3, 1982
82-SBE-082 Dauberger, Fred R., et al., Mar. 31, 1982
82-SBE-078 Barker, David K., Mar. 3, 1982
82-SBE-077 Ziser, Richard R., Mar. 3, 1982
82-SBE-075 Smigielski, Chester J., Feb. 1, 1982
82-SBE-065 Hahn, Lowell, A., Mar. 31, 1982
82-SBE-059 Danrich, Dan A., Mar. 31, 1982
82-SBE-057 Bluthenthal, James A., Mar. 31, 1982
82-SBE-055 Allen, James, et al., Mar. 31, 1982
82-SBE-050 Tinson, L., Mar. 3, 1982
82-SBE-034 Suggs, Fred H. and Wilma, Feb. 1, 1982
82-SBE-032 Skower, Robert A., Feb. 1, 1982
82-SBE-031 Ratzlaff, Brandon L., Feb. 1, 1982
82-SBE-027 Lear, Harry, Jr., Feb. 1, 1982
82-SBE-026 Kuhl, P. R., Dec. 10, 1981
82-SBE-021 Albrecht, David M., Feb. 1, 1982
82-SBE-017 Wikoff, Austin and Lovella A., Jan. 5, 1982
82-SBE-016 Stude, E. R., Jan. 5, 1982
82-SBE-015 Sabo, Bertram M. and Patti K., Jan. 5, 1982
82-SBE-013 Ratzlaff, Orick, Jan. 5, 1982
82-SBE-012 Mendelle, Michael, Jan. 5, 1982
82-SBE-010 Lattimer, Ralph E., Jan. 5, 1982
82-SBE-009 Horton, Arthur G., Jr., Jan. 5, 1982
82-SBE-008 Hice, Wallace R. and Valerie K., Jan. 5, 1982
82-SBE-007 Hendricks, R., Jan. 5, 1982
82-SBE-005 Donald, Conrad and Marion, Jan. 5, 1982
82-SBE-003 Carlson, Grant W., Jan. 5, 1982
81-SBE-180 Purcell, W. E. and Billie Jean, Dec. 10, 1981
81-SBE-174 Donald, Conrad and Marion, Nov. 16, 1981
81-SBE-164 Flock, Doyle H., Mar. 2, 1981
81-SBE-162 Brodie, Phillip J., Oct. 27, 1981
81-SBE-160 Williams, Oliver, Nov. 16, 1981
81-SBE-153 Hellman, Cyrena P., Nov. 16, 1981
81-SBE-146 Taufer, Stanford, Oct. 27, 1981
81-SBE-133 Tyler, Richard L., Sept. 29, 1981
81-SBE-132 Storc, Stan, Sept. 29, 1981
81-SBE-131 Shope, William, Sept. 29, 1981
81-SBE-128 Normandy, Edwin W.,  Sept. 29, 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-111 White, William C. and Kathleen J., June 23, 1981
81-SBE-106 Offord, Jack V. and Allene J., June 23, 1981
80-SBE-152 Long, Gerald, Nov. 18, 1980
80-SBE-150 Jaacks, Anell M., Nov. 18, 1980
80-SBE-148 Garris, Thomas, Nov. 18, 1980
80-SBE-146 Durso, Ralph, Nov. 18, 1980
80-SBE-144 Bagley, Charles A., Nov. 18, 1980
80-SBE-096 Snyder, Thomas M. and M., Aug. 1, 1980
80-SBE-068 Steinsmith, William, May 21, 1980
80-SBE-067 Shope, William Harold, May 21, 1980
80-SBE-063 Matheson, James R., May 21, 1980
80-SBE-061 Le Doux, Robert E., May 21, 1980
80-SBE-024 Durham, K. L., Mar. 4, 1980
80-SBE-012 Balle, Ottar G., Feb. 6, 1980
79-SBE-169 Herrington, Richard T., Nov. 14, 1979
79-SBE-019 Porth, Arthur J., Jan. 9, 1979
78-SBE-108 Harwood, Leon C., Dec. 5, 1978
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
76-SBE-097 Lichtle, Donald H., Oct. 6, 1976

NONPROFIT ORGANIZATION

85-SBE-154Inglewood Park Cemetery Assn. Endowment Care Fund, July 30, 1985
83-SBE-224 Crafton Water Co., et al., Oct. 26, 1983
83-SBE-001 California Rifle and Pistol Assn., Jan. 3, 1982
80-SBE-082 California State Automobile Assn., Aug. 1, 1980
64-SBE-085 Construction Industries Exposition and Home Show of Southern California Nov. 17, 1964

NONRESIDENT

01-SBE-004 Samuel L. Flores, June 21, 2001
99-SBE-008 John Manter, Dec. 9, 1999
99-SBE-003 Daniel Q. and Janice R. Callister, Feb. 25, 1999
93-SBE-015 Boone, Dennis L., Oct. 28, 1993
91-SBE-006 Kuhn, Charles E., Nov. 21, 1991
87-SBE-065 Donnell, Harold., Jr., and Rosemary G., Oct. 6, 1987
87-SBE-026 Carroll, Joseph Barry, Apr. 7, 1987
86-SBE-187 Jernberg, Folke, et al., Nov. 19, 1986
86-SBE-121 Spiegel, Sam and Betty, June 10, 1986
84-SBE-159 Foster, George and Sheila J., Nov. 14, 1984
84-SBE-153 Bernhardt, Karl, Nov. 14, 1984
83-SBE-256 Donner, Fred E. and Betty N., Dec. 13, 1983
83-SBE-254 Butler, Blaine S. and Barbara G., Dec. 13, 1983
82-SBE-140 Washburn, Aldean and Clara, June 29, 1982
80-SBE-162 Moser, Munson E. and Dorothy, Dec. 9, 1980
80-SBE-159 Hickey, Herbert D., et al., Dec. 9, 1980
80-SBE-154 Seltzer, Oscar D. and Agatha E., Nov. 18, 1980
80-SBE-131 McAneeley, Edward and Carol, Oct. 28, 1980
76-SBE-101 Webber, Robert L., Oct. 6, 1976
76-SBE-099 Rule, Janice, Oct. 6, 1976
76-SBE-009 Lattin, Norman D. and Harriet P., Feb. 2, 1976

NOTE - AT RISK / RECOURSE / NONRECOURSE / VALUE / GUARANTY

94-SBE-010 Haggard, Merle R. and Williams, Leona, Nov. 30, 1994
86-SBE-106 Armour Oil Company, June 10, 1986
86-SBE-089 Dreyfuss Development Corporation May 6, 1986
86-SBE-083 Wybenga, Jack and Lian N., Apr. 9, 1986
86-SBE-075 House, Andrew F. and Opal M. and Kenneth G. and Marjorie L. Houser, Apr. 9, 1986
86-SBE-051 Fletcher, Paul, Mar. 4, 1986
86-SBE-034 Seedlock, Robert F. and Hortense N., Feb. 4, 1986
86-SBE-033 Pacific Bridge Company, Feb. 4, 1986
86-SBE-025 Mendoza, Rafael E., Feb. 4, 1986
86-SBE-009 Corso, Joe, Feb. 4, 1986
83-SBE-265 Lewis, Seymour and Jeanette, Dec. 13, 1983
83-SBE-218 Watson, Robert D. and Lorna, Sept. 15, 1983

NOTICE AND DEMAND (see PENALTY – NOTICE AND DEMAND)

64-SBE-095 American Photocopy Equipment Co. Dec. 18, 1964

NOTICE OF ACTION (NOA)

84-SBE-030 Rietz Manufacturing Co., Feb. 28, 1984
81-SBE-072 Martin, Edward L., June 23, 1981
75-SBE-041 Peringer, Paul, Sept. 17, 1975

NOTICE OF PROPOSED ASSESSMENT (NPA)

86-SBE-118 Neeme, Emil and Melvene B., June 10, 1986
84-SBE-094 Rain Bird Sprinkler Mfg. Corp., et al., June 27, 1984
84-SBE-036 Kahelin, Paul H. and Elizabeth M., Feb. 28, 1984
81-SBE-101 Jenkel-Davidson Optical Co., May 19, 1981
80-SBE-042 Automation Industries, Inc., May 21, 1980
79-SBE-174 Waldroff, Kenneth R., Nov. 14, 1979
79-SBE-158 Pyle, Robert F. and Clara B., Sept. 25, 1979
79-SBE-008 Crosno, King and Dorothy, et al., Jan. 9, 1979
77-SBE-125 Sennett, James T. and Janice, Sept. 28, 1977
76-SBE-082 Paul A. Laymon, Inc., Oct. 6, 1976
72-SBE-031 Collamore, Melvin D., Oct. 24, 1972
64-SBE-005 Sheranian, Herond N. And Marie Jan. 7, 1964
62-SBE-094 Kimberly Clark Corp. Dec. 19, 1962
61-SBE-054 North American Aviation, Inc. Aug. 9, 1961
50-SBE-012 Campbell, Robert E., Executor June 20, 1950
50-SBE-007 Edison California Stores, Inc. May 18, 1950