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

O

OPTIONS

96-SBE-014 Gene and Paula Ray, July 25, 1996
88-SBE-003 James F. and Deborah J. Cahil, Apr. 1, 1988
86-SBE- 033 Pacific Bridge Company, Feb. 4, 1986
85-SBE-132 Wolf, Stephan J., Estate of, Oct. 9, 1985
42-SBE-052 MOORE, BEECHER Dec.2, 1942

ORDINARY V. CAPITAL LOSS / GAIN

84-SBE-012Vorne, Richard A. and Diana SJune 27, 1984
78-SBE-068 Wills, Robert V. and Maralys K., July 26, 1978
77-SBE-027 Pfau, Robert G. and Patricia A., Feb. 3, 1977
76-SBE-059 Widmer, J. Arthur, May 4, 1976
66-SBE-083 Buccola, George D. and Catherine C. Dec. 15, 1966
66-SBE-013 Moore, Ben F. and Emily Jan. 4, 1966
65-SBE-017 Cuddy, Florence L. May 12, 1965
62-SBE-042 Whittell, George, Jr. and Elia Aug. 6, 1962
61-SBE-035 Kirschenmann, Adolph and Bertha Apr. 4, 1961
61-SBE-017 Vetter, Joseph W. and Edna R. Apr. 4, 1961
60-SBE-025 Cotton, Logan R. and Della M. Oct. 19, 1960
60-SBE-019 Arthur, James H. and Eula G. Aug. 3, 1960
53-SBE-010 Culp, Elzie L. and Jennie L. July 21, 1953

ORIGINAL ISSUE DISCOUNT (OID)

86-SBE- 095 Lamoreaux, Norbert R. and Joan M. May 6, 1986

OTHER STATE TAXES (see CREDIT – OTHER STATE TAXES)

88-SBE-012 Harry and Eleanor H. Gonick, May 3, 1988
55-SBE-001 Coro, Inc. Mar. 30, 1955
42-SBE-022 Fitch, Franke C. July 7, 1942
39-SBE-023 Wilcon, C. H. Nov. 15, 1939