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

P

PARTNERSHIPS

98-SBE-003 Douglas and Barbara Broyles, et al., May 1, 1998
97-SBE-014 Eugene and Lily Heller, Nov. 20, 1997
96-SBE-010 Thomas J. and Gerd Perkins, et al., Apr. 11, 1996
96-SBE-008 Amman & Schmid Finanz AG, et al., Apr. 11, 1996
95-SBE-010 Ralph F. Lewis, Aug. 31, 1995
94-SBE-017 Young, Gene and Donna F., Dec. 14, 1994
88-SBE-009 Jesse A. and Patricia E. Nimocks, Apr. 1, 1988
87-SBE-054 Echt, David W. and Carole, July 28, 1987
87-SBE-037 Morley, Robert J. and Jan W., May 7, 1987
87-SBE-025 W. R. Thomason, Inc., Mar. 3, 1987
87-SBE-020 Naniche, George R. and Tatiana, Mar. 3, 1987
86-SBE-174 Burkleo, Homer V., et al., Nov. 19, 1986
86-SBE-164 O’Haren, William E., Sept. 10, 1986
86-SBE-154 Cal-American Management, Sept. 10, 1986
86-SBE-153 Briglia, Donald D., Sept. 10, 1986
86-SBE-097 Markus, Estate of Marion, May 6, 1986
86-SBE-083 Wybenga, Jack and Lian N., Apr. 9, 1986
86-SBE-074 Holiday Inns, Inc., Apr. 9, 1986
86-SBE-051 Fletcher, Paul, Mar. 4, 1986
86-SBE-031 Norton, John H. and Marie E., Feb. 4, 1986
86-SBE-019 Kershaw, 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-011 Emmerson, Carolyn I., George Emmerson and Mark Emmerson, Feb. 4, 1986
85-SBE-111 Bittner, George D., Oct. 9, 1985
84-SBE-138 Twine, Inc., Sept. 12, 1984
84-SBE-107 Lacey, John and Dolores, June 27, 1984
84-SBE-105 Kimbrough, Dennis and Dianne, June 27, 1984
83-SBE-247 Angelus Hudson, Inc., Dec. 13, 1983
83-SBE-100 Boyd, Harold C., May 4, 1983
83-SBE-084 Jenkins, Horace C. and Mary M., Apr. 5, 1983
82-SBE-240 Gerhart, Estate of Joseph J., Deceased, Aug. 18, 1982
82-SBE-060 Davenport, Elizabeth D. (Mayberry), Mar. 31, 1982
81-SBE-021 Stockton, Richard C. and Nell, Mar. 2, 1981
79-SBE-055 Bense, Gerald H. and Dorothy A., Mar. 7, 1979
78-SBE-104 Angelus Industries, Inc., Dec. 5, 1978
78-SBE-003 Pup’N’Taco Drive Up, Jan. 11, 1978
77-SBE-009 Custom Component Switches, Inc., Feb. 3, 1977
76-SBE-115 Smith, Dudley A. and Sherrill M., Dec. 15, 1976
76-SBE-110 Katleman, Jerald L. and Joan, Dec. 15, 1976
74-SBE-044 Eckenweiler, Richard E. and June M., Oct. 7, 1974
67-SBE-027 Alvada, Inc. Apr. 27, 1967
65-SBE-020 Andrews, William S. and Camilla A., et al. June 28, 1965
65-SBE-009 Doe, Ronald G., et al. Apr. 5, 1965
65-SBE-004 Meshekoff, Michael and Helena, et al. Feb. 3, 1965
63-SBE-038 Radil, J. W. Mar. 19, 1963
61-SBE-031 Matzger, Edward May 2, 1961
58-SBE-062 Krandill Mortgage and Investment Co. Dec. 29, 1958
57-SBE-009 Woods, R. Glen and Irene June 24, 1957
56-SBE-010 Yarbrough, Fern A. and Zola R. Oct. 23, 1956
53-SBE-014 Malouf, Joseph T. July 21, 1953
49-SBE-027 Paschall, Estate of Jack, Deceased, et al. Sept. 15, 1949
48-SBE-018 Thalberg, Estate of Irving Grant, Deceased Nov. 17, 1948
48-SBE-011 Smith, L. R. Apr. 1, 1948
47-SBE-007 Howard, Lindsay C. July 24, 1947

PART-YEAR RESIDENTS

87-SBE-044 Dobbs, Odis L. (Deceased) and Lois N., June 17, 1987
87-SBE-036 Million, Louis N., May 7, 1987
85-SBE-064 Munoz, Roberto and Maria, et al., June 25, 1985

PASSIVE ACTIVITY

97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
88-SBE-009 Jesse A. and Patricia E. Nimocks, Apr. 1, 1988
86-SBE-174 Burkleo, Homer V., et al., Nov. 19, 1986

PAYMENT OF TAX

80-SBE-038 Lucas, James, Jr., Apr. 8, 1980
72-SBE-002 Poonian, Paritem and Janie, Jan. 4, 1972
61-SBE-022 Compas, James W. Apr. 4, 1961

PAYROLL FACTOR

87-SBE-017 Lipps, Inc., Mar. 3, 1987
86-SBE-189 Photo-Marker Corporation of California,  Nov. 19, 1986
86-SBE-101 United Parcel Service, Inc., May 6, 1986
86-SBE-049 Evergreen Marine Corporation (Calif.) Ltd., Mar. 4, 1986
84-SBE-142 Armco Steel Corporation, Oct. 10, 1984
83-SBE-121 Unitco, Inc., June 21, 1983
81-SBE-022 Sealite, Inc., Mar. 30, 1981
79-SBE-182 New York Football Giants, Inc., June 28, 1979
79-SBE-093 Milwaukee Professional Sports and Services, Inc., June 28, 1979
77-SBE-014 New York Football Giants, Inc., Feb. 3, 1977
61-SBE-056 Interstate Finance Co. Aug. 9, 1961
58-SBE-015 Union Carbide Corp. July 22, 1958
53-SBE-017 Times-Mirror Co. Oct. 27, 1953
53-SBE-002 Farmers Underwriters Assn. Feb. 18, 1953
52-SBE-028 Calmar Steamship Corp. Dec. 18, 1952
48-SBE-014 Great Western Cordage, Inc. Apr. 22, 1948

PENALTY – ESTIMATED TAX

01-SBE-007 David & Marilee Duff, Dec. 20, 2001
97-SBE-004 USC Surgeons, Inc., Mar. 19, 1997
96-SBE-021 Capitol Architectural Products Co., Dec. 4, 1996
89-SBE-026 Northridge Fashion Center, Inc, Sept. 26, 1989
86-SBE-030 NAAP Systems (USA), Inc., Feb. 4, 1986
85-SBE-092 North American Exploration Co., Inc., Aug. 20, 1985
85-SBE-091 McEwen, George S. and Jean D., Aug. 20, 1985
84-SBE-088 Familian Corp., June 27, 1984
84-SBE-044 Risser, J. Ray, Feb. 28, 1984
83-SBE-248 Elixir Industries, Dec. 14, 1983
83-SBE-196 Sunglass Products of California, Sept. 15, 1983
83-SBE-195 Prime Computer, Inc., Sept. 15, 1983
83-SBE-194 La Mesa Associates, Inc., Sept. 15, 1983
82-SBE-095 Empire Gas Corp., June 29, 1982
82-SBE-054 International Bay Clubs, Inc., Mar. 31, 1982
82-SBE-038 Danis, George H. and Evelyn B., Mar. 3, 1982
80-SBE-054 Cook, Donald W., May 21, 1980
80-SBE-048 Weaver Equipment Co., May 21, 1980
80-SBE-044 Duao International Corp., May 21, 1980
80-SBE-041 Allegheny Ludlum Industries, Inc., May 21, 1980
79-SBE-175 Jhirmack Enterprises, Inc., Dec. 11, 1979
79-SBE-163 Automation Pools, Inc., Nov. 14, 1979
79-SBE-120 J. F. Shea Co., Inc., Aug. 16, 1979
79-SBE-119 International Business Machines Corp., Aug. 16, 1979
78-SBE-071 Western Colorprint, Aug. 15, 1978
78-SBE-070 Cerwin-Vega International, Aug. 15, 1978
78-SBE-054 Kerr Glass Manufacturing Corp., July 26, 1978
78-SBE-052 Bechtel, Inc., July 26, 1978
76-SBE-103 Lumbermans Mortgage Co., Dec. 15, 1976
76-SBE-032 Decoa, Inc., Apr. 5, 1976
75-SBE-003 Uniroyal, Inc., Jan. 7, 1975
73-SBE-038 Dean, Kenton A., Sept. 17, 1973
73-SBE-019 Rothchild, Thomas P. E. And Barbara, Mar. 27, 1973
72-SBE-041 Mackey, Raymond O. and Barbara, Dec. 12, 1972
71-SBE-034 Schloss, Alden, Oct. 27, 1971

PENALTY – FRAUD

92-SBE-020 Castillo, Alfons, July 30, 1992
86-SBE-130 Chow, David, July 29, 1986
82-SBE-022 Armstrong, Gary O., Dec. 10, 1981
76-SBE-107 Erdy, Emery I. And Ingrid M., Dec. 15, 1976
76-SBE-025 Owen, Charles L. and Phyllis R., Mar. 8, 1976
74-SBE-041 Brown, M. Hunter and Martha J., Oct. 7, 1974
73-SBE-042 McGillicuddy, Matthew F., July 31, 1973
71-SBE-030 Fairchild, George W., Oct. 27, 1971
65-SBE-031 Wickham, George R. Aug. 3, 1965
64-SBE-039 Ewert, Richard A. And Virginia R. Apr. 7, 1964
61-SBE-021 Lewis, Estate of Samuel L. Apr. 4, 1961

PENALTY – FRIVOLOUS APPEAL

05-SBE-002 Robert E. Wesley, et al., Nov. 15, 2005
01-SBE-001 Michael E. Myers, May 31, 2001
92-SBE-020 Castillo, Alfons, July 30, 1992
92-SBE-001 Bailey, Walter R., Feb. 20, 1992
83-SBE-043 Bluthenthal, James, Mar. 1, 1983
82-SBE-287 Aganza, Alexander S., et al., Dec. 7, 1982
82-SBE-268 Froeber, Helmut F., Sept. 21, 1982
82-SBE-247 Matheson, Ronald W., Aug. 17, 1982
82-SBE-082 Dauberger, Fred R., et al., Mar. 31, 1982

PENALTY – LATE FILING

01-SBE-007 David & Marilee Duff, Dec. 20, 2001
01-SBE-002 Reitman Atlantic Corp., May 31, 2001
01-SBE-001 Michael E. Myers, May 31, 2001
97-SBE-014 Eugene and Lily Heller, Nov. 20, 1997
97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
96-SBE-021 Capitol Architectural Products Co., Dec. 4, 1996
95-SBE-008 Harminder S. and Harpal Chana, Aug. 31, 1995
94-SBE-011 Lillian Price Trust, Nov. 30, 1994
89-SBE-032 Charles and Penny Dreiling, Nov. 29, 1989
88-SBE-023 Charles W. Fowlks, Aug. 25, 1988
87-SBE-019 Michael K. Schmier, A Professional Corporation, Mar. 3, 1987
86-SBE-197 Vidal Sassoon, Inc., Nov. 19, 1986
86-SBE-091 Findley, Eugene C., May 6, 1986
86-SBE-085 Arnold, Dennis and Cynthia, May 6, 1986
86-SBE-057 Miller, Roger D. and Mary, Mar. 4, 1986
86-SBE-021 Lash, Terry R., Feb. 4, 1986
85-SBE-134 Boehme, Thomas K. and Gail G., Nov. 6, 1985
85-SBE-052 Arnold, Lloyd and Nancy, June 25, 1985
84-SBE-151 Woodview Properties, Inc., Oct. 10, 1984
84-SBE-087 Dynamic Speaker Corp., June 27, 1984
84-SBE-054 Krofft Entertainment, Inc., Apr. 5, 1984
83-SBE-250 Paramount Development Associates, Inc., Dec. 14, 1983
82-SBE-271 Hobson, Andre L. and Dorothy C., Nov. 17, 1982
81-SBE-042 Mary Kay Cosmetics, Inc., May 19, 1981
81-SBE-005 Sorenson, Robert E. and Argentina, Jan. 6, 1981
80-SBE-119 Sonora Mfg. Co., Oct. 18, 1980
80-SBE-112 Breneman, Inc., Oct. 28, 1980
80-SBE-099 Paramount Pictures Corp., Aug. 18, 1980
80-SBE-054 Cook, Donald W., May 21, 1980
80-SBE-014 Beverly Bolton Fisher Trust, Feb. 6, 1980
79-SBE-163 Automation Pools, Inc., Nov. 14, 1979
79-SBE-114 Silver, Robert M. and Rose, June 28, 1979
79-SBE-109 Newman, Alan M., June 28, 1979
79-SBE-087 Chandler, Dorothy, May 9, 1979
79-SBE-027 Tons, Howard G. and Mary, Jan. 9, 1979
78-SBE-083 Goode, James H., Sept. 27, 1978
78-SBE-042 Beam, Byron C., June 29, 1978
78-SBE-029 Telonic Altair, Inc., May 4, 1978
77-SBE-116 Durlester, George H. and Miriam B., Sept. 28, 1977
77-SBE-025 McAfee, James A., Feb. 3, 1977
77-SBE-021 Beadling, David A. and Barbara L., Feb. 3, 1977
76-SBE-100 Vanderpool, John E., Oct. 6, 1976
76-SBE-057 Marks, Richard L. and Mary D., May 4, 1976
76-SBE-029 Ryan, Robert W. and Nancy F., Mar. 8, 1976
76-SBE-001 Citicorp Leasing, Inc., Jan. 6, 1976
75-SBE-035 Schwyhart, Winston R., Apr. 22, 1975
75-SBE-032 Monroe, Estate of Marilyn, Deceased, Apr. 22, 1975
74-SBE-043 Crittenden, Thomas J., Oct. 7, 1974
74-SBE-010 Lint, Curtis W., Feb. 19, 1974
74-SBE-003 International Wood Products Corp., Feb. 1, 1974
73-SBE-053 Lew, Wing Edwin and Faye, Sept. 17, 1973
73-SBE-050 Loew’s San Francisco Hotel Corp., Sept. 17, 1973
73-SBE-020 Walker, Samuel R. and Eleanor H., Mar. 27, 1973
72-SBE-040 Vinemore Co., Dec. 12, 1972
70-SBE-049 Ramlose, Robert R., Dec. 7, 1970
70-SBE-027 Electrochimica Corp., Aug. 3, 1970
70-SBE-021 Tuchinsky, Herbert, July 1, 1970
70-SBE-014 Spatz, David and Hazel, May 4, 1970
68-SBE-039 Normandy Investments Ltd. Sept. 12, 1968
68-SBE-010  Orr, William T. And Joy P. Feb. 5, 1968
67-SBE-042 Forbes, J. Morris And Leila G. Aug. 7, 1967
64-SBE-095 American Photocopy Equipment Co. Dec. 18, 1964
64-SBE-068 Armstrong, Estate Of Anna, Deceased Oct. 27, 1964
61-SBE-021 Lewis, Estate Of Samuel L. Apr. 4, 1961
58-SBE-024 Ferguson, J. B., Sept. 15, 1958
55-SBE-006 Thomas, Robert C. And Marian Apr. 20, 1955

PENALTY – LATE PAYMENT

86-SBE-172 Berolzheimer, Philip C. and Anne, Nov. 19, 1986
86-SBE-048 Curry, Robert T. and M. R., Mar. 4, 1986
85-SBE-112 Campbell, J. B. and P. R., Oct. 9, 1985
85-SBE-072 Bragg Crane Service, Inc., July 30, 1985
84-SBE-044 Risser, J. Ray, Feb. 28, 1984
83-SBE-248 Elixir Industries, Dec. 14, 1983
83-SBE-244 Sleight, Roger W., Oct. 26, 1983
83-SBE-195 Prime Computer, Inc., Sept. 15, 1983
83-SBE-002 Diebold, Inc., Jan. 3, 1983
82-SBE-249 Scott, M. B. and G. M., Oct. 14, 1982
80-SBE-054 Cook, Donald W., May 21, 1980
80-SBE-045 Foerstel Construction Co., May 21, 1980
79-SBE-161 Shubert, John M., Sept. 25, 1979
79-SBE-125 Seaside Extended Care Center,   Aug. 16, 1979
79-SBE-084 Avco Financial Services, Inc., May 9, 1979
78-SBE-070 Cerwin-Vega International, Aug. 15, 1978

PENALTY – MISCELLANEOUS

86-SBE-018 Hart, Dean L. and Carol R., Feb. 14, 1986

PENALTY – NEGLIGENCE
09-SBE-001 James A. Alyn and Lisa E. Alyn, May 27, 2009.
86-SBE-088 Dexter, Greg L., May 6, 1986
86-SBE-085 Arnold, Dennis and Cynthia, May 6, 1986
85-SBE-064 Munoz, Roberto and Maria, et al., June 25, 1985
83-SBE-214 Rutigliano, Devra G., Sept. 15, 1983
83-SBE-148 Tulberg, Ellsworth E. and Carolyn, June 21, 1983
81-SBE-018 Cardinalli, Sal J., Mar. 2, 1981
80-SBE-054 Cook, Donald W., May 21, 1980
80-SBE-035 Gessele, Helen G., Apr. 8, 1980
80-SBE-027 McCarthy, Alexander F., Mar. 4, 1980
78-SBE-073 Lew, Wing E. and Faye D., Aug. 15, 1978
74-SBE-014 Thomassen, Elmer H. and Joan C., Feb. 19, 1974
70-SBE-049 Ramlose, Robert R., Dec. 7, 1970

PENALTY – NOTICE AND DEMAND

01-SBE-002 Reitman Atlantic Corp., May 31, 2002
01-SBE-006-A Raymond H. and Margaret R. Berner, Aug. 1, 2001
01-SBE-002 Reitman Atlantic Corp., May 31, 2001
97-SBE-003 Yvonne M. Goodwin,   Mar. 19, 1997
96-SBE-009 BSR USA, Ltd., et al., Apr. 11, 1996
87-SBE-042 Ames, Amyas and Evelyn P., et al., June 17, 1987
86-SBE-091 Findley, Eugene C., May 6, 1986
86-SBE-088 Dexter, Greg L., May 6, 1986
86-SBE-021 Lash, Terry R., Feb. 4, 1986
85-SBE-025 Halaburka, Michael J. and Diane M., Apr. 9, 1985
84-SBE-151 Woodview Properties, Inc., Oct. 10, 1984
83-SBE-238 Johnston, Jon W. and Antoinette O., Oct. 26, 1983
83-SBE-180 Bryant, W. L., Aug. 17, 1983
83-SBE-148 Tulberg, Ellsworth E. and Carolyn, June 21, 1983
83-SBE-140 Malakoff, Elmer R. and Barbara, June 21, 1983
83-SBE-053 Hamilton, Loretta L., Mar. 1, 1983
83-SBE-003 Floria, Ronald A., Jan. 3, 1982
82-SBE-291 Edwards, Vern A., Dec. 7, 1982
82-SBE-259 Bazan, Irma E., Nov. 17, 1982
82-SBE-207 Supernaw, W. Scott and Christy S., Aug. 17, 1982
82-SBE-185 Bima, A. J., Aug. 17, 1982
82-SBE-148 Bieneman, Stephen C., July 26, 1982
82-SBE-061 Day, Glenn V., Mar. 31, 1982
81-SBE-018 Cardinalli, Sal J., Mar. 2, 1981
81-SBE-005 Sorenson, Robert E. and Argentina, Jan. 6, 1981
77-SBE-102 Hublou, Frank E. and Lilia Z., July 26, 1977
76-SBE-025 Owen, Charles L. and Phyllis R., Mar. 8, 1976
75-SBE-035 Schwyhart, Winston R., Apr. 22, 1975
74-SBE-043 Crittenden, Thomas J., Oct. 7, 1974
73-SBE-053 Lew, Wing Edwin and Faye, Sept. 17, 1973
70-SBE-049 Ramlose, Robert R., Dec. 7, 1970
66-SBE-071 La Salle Hotel Co. Nov. 23, 1966
64-SBE-095 American Photocopy Equipment Co. Dec. 18, 1964
62-SBE-012 Hoeppel, J. H. Feb. 26, 1962
61-SBE-021 Lewis, Estate of Samuel L. Apr. 4, 1961

PENSION PLANS

68-SBE-035 Goodman, Haskell M. And Cecile C. Aug. 5, 1968
66-SBE-026  Silver, Vera H. Mar. 8, 1966
64-SBE-047 United California Bank May 12, 1964
53-SBE-017 Times-Mirror Co. Oct. 27, 1953
50-SBE-001 Tydeman, Dr. F. W. L. Jan. 5, 1950
42-SBE-004 Hammond, Charles E. June 16, 1942

PENSION PLANS/QUALIFIED PLANS (see DEFERRED COMPENSATION)

69-SBE-003 Flaherty, Edward B. And Marion R. Jan. 6, 1969

PERSONAL EXPENSE

85-SBE-105 Spiering, Chester H. and Virginia B., Sept. 10, 1985
85-SBE-043 Martin, William and Charlotte, May 8, 1985
85-SBE-020 Clopper, Paul W. and Joanne B., Apr. 9, 1985
72-SBE-038 Karpe, A. H. and Adelaide, Nov. 14, 1972
71-SBE-009 Reisman, Samuel and Ruth, Mar. 22, 1971
70-SBE-011 Shiosaki, James T., Mar. 23, 1970
70-SBE-006 Dodge, Glenn T. and Stella, Feb. 18, 1970
70-SBE-003 Babros, Joseph H., Feb. 18, 1970
69-SBE-031 Wood, R. Edwin Dec. 8, 1969
62-SBE-038 Whayne, Trevor July 10, 1962

PETITION FOR REHEARING

10-SBE-001 NASSCO Holdings, Inc., Nov. 17, 2010
07-SBE-001-A Benjamin R. Du and Carmela L. Du, opinion on petition for rehearing
06-SBE-004 Patricia Tyler-Griffs, Dec. 12, 2006
02-SBE-002 Save Mart Supermarkets & Subsidiary, Feb. 6, 2002
02-SBE-001 LaVonne A. Hodgson, Feb. 6, 2002
01-SBE-002-A Reitman Atlantic Corp., May 31, 2001
99-SBE-005-A Huffy Corporation, Sept. 1, 1999
98-SBE-001-A Zenith National Insurance Corp., June 25, 1998
97-SBE-011-A Roy and Phyllis Watts, Aug. 1, 1997
97-SBE-009-A CRG Holdings, Inc., formerly Charles of the Ritz Group, Ltd., Aug. 26, 1997
97-SBE-008-A Brooks, R. and Danielle Walker, et al., Sept. 10, 1997
97-SBE-006-A William Tierney, Sept. 10, 1997
96-SBE-021-A Capitol Architectural Products Co., April 24, 1997
96-SBE-016 Alcon Realty Corporation, etc., et al, Oct. 10, 1996
96-SBE-013-A Thomas P. and Ancella P. Toldrain, Oct. 10, 1996
96-SBE-012-A Jack and Arla Meyer, Nov. 13, 1996
96-SBE-010-A Thomas J. and Gerd Perkins, et al., Nov. 13, 1996
96-SBE-008-A Amman & Schmid Finanz AG, et al., Aug. 22, 1996
96-SBE-007-A Sonia G. Drimmer, et al., Aug. 22, 1996
96-SBE-002-A Control Data Corp., Et At., Feb. 22, 1996
95-SBE-012-A Ralph F. Lewis, Apr. 11, 1996
95-SBE-007 W.W. and Linda George, Aug. 2, 1995
95-SBE-001-B Alameda Bancorporation, Inc., et al., Oct. 26, 1995
95-SBE-001-A Alameda Bancorporation, Inc., et al., Aug. 2, 1995
94-SBE-017-A Young, Gene and Donna F., Apr. 5, 1994
94-SBE-015-A S.C.V. Realty and Development Co., etc., Aug. 2, 1994
94-SBE-007 Wilson Development, Inc., Oct. 5, 1994
94-SBE-004-A Schwartz, Murray, May 26, 1994
94-SBE-003-A Dayton Hudson Corp., Sept. 1, 1994
94-SBE-001-A Daks, Joseph, June 29, 1995
93-SBE-002-A PPG Industries, Aug. 17, 1993
92-SBE-022-A Lakeside Village Apartments, Inc., Aug. 26, 1992
92-SBE-018-A Weyehaeuser Company, June 23, 1992
92-SBE-016-A Yellow Freight System, Inc., June 24, 1992
92-SBE-013-A Pace, Russell B., Jr., and Margaret A., Feb. 10, 1992
92-SBE-009-A Crinklaw, William and Margaret, Apr. 23, 1992
92-SBE-008-A Stein, Lenore M., July 30, 1992
92-SBE-006-A Harvey, Brian L. and Phyllis, July 30, 1992
92-SBE-003-A Bauer Stock Trust, etc., July 30, 1992
92-SBE-001-A Bailey, Walter R., Apr. 23, 1992
90-SBE-001-A Meadows Realty Company, et al., June 6, 1990
88-SBE-007-A Chien Jen Lee, July 26, 1988
86-SBE-103 Winger, Richard C. and Diane,   May 6, 1986
86-SBE-102 Vogel, Philip J. and Genevieve, May 6, 1986
86-SBE-075 House, Andrew F. and Opal M. and Kenneth G. and Marjorie L. Houser, Apr. 9, 1986
86-SBE-072 Hagen, Magnus F. and Denise, Apr. 9, 1986
86-SBE-066 Cogswell, Estate of Anna, Apr. 9, 1986
86-SBE-065 Antle, Robert V. and Sue, Apr. 9, 1986
86-SBE-046 Buckles, Arnold R. and Bessie, Mar. 4, 1986
86-SBE-043 Bancal Tri-State Corporation, Mar. 4, 1986
86-SBE-038 Trails End, Inc., Feb. 4, 1986
86-SBE-028 Motown Record Corporation, Jobete Music Company, Inc., and Multi-Media Management Corporation, May. 6, 1986
86-SBE-015 Gabrik, Michael T. and Patricia C., May 6, 1986
85-SBE-156 Lee, Robert C. and Mary P., June 25, 1985
85-SBE-154 Elliott, Mary, Feb. 5, 1985
84-SBE-108 Royster, Robert H. and Mary I., June 27, 1984
84-SBE-070 Barnathan, Herman and Sandra J., May 8, 1984
82-SBE-303 Randle, Clarence Lewis, Jr., Jan. 3, 1982
81-SBE-149 Barmach, Edwin V., Nov. 16, 1981
81-SBE-142 Harwood, Milton K. and Irene T., Feb. 2, 1981
81-SBE-077 Moser, Munson E. and Dorothy, June 23, 1981
81-SBE-010 Rowles, Clare E., Jan. 6, 1981
79-SBE-182 New York Football Giants, Inc., June 28, 1979
79-SBE-166 Frame, James H. and Heloise A., Dec. 11, 1979
79-SBE-159 Pyle, Robert F. and Clara B., Nov. 14, 1979
79-SBE-156 Froeber, Helmut F. and Gisela H., Nov. 14, 1979
79-SBE-145 Snider, Clifford C., Nov. 14, 1979
79-SBE-126 Zuckerman-Mandeville, Inc., Sept. 25, 1979
79-SBE-123 Oildale Mutual Water Co., Sept. 25, 1979
79-SBE-064 Der Wienerschnitzel International, Inc.,  June 28, 1979
79-SBE-056 Bense, Gerald H. and Dorothy A., Mar. 28, 1979
79-SBE-047 Schmitz, John Noehl, Apr. 10, 1979
79-SBE-020 Porth, Arthur J., Apr. 10, 1979
79-SBE-017 Leideneker, Frank H., Apr. 10, 1979
79-SBE-006 Corbett, George T. and Annette, Apr. 10, 1979
77-SBE-108 Whitey Research Tool Co., et al., Sept. 28, 1977
77-SBE-097 Revere Copper and Brass, Inc., Sept 28, 1977
77-SBE-087 Burns, Emmett and Alyce L., Aug. 16, 1977
77-SBE-079 Padwa, Stephen M., June 28, 1977
77-SBE-076 McCoye, Thurlow O. and Cora W., June 28, 1977
77-SBE-059 Jindrich, Harold G., June 28, 1977
77-SBE-041 Eldor, Paul V., June 28, 1977
77-SBE-039 Eisenberg, Ben, B., June 28, 1977
77-SBE-018 Symbra’ette, Inc., Apr. 6, 1977
77-SBE-015 New York Football Giants, Inc., June 28, 1977
77-SBE-013 Donald M. Drake Co., Mar. 2, 1977
77-SBE-010 Custom Component Switches, Inc., Apr. 6, 1977
77-SBE-001Yaron, George D., Feb. 3, 1977
75-SBE-063 General Dynamic Corp., Sept. 17, 1975
75-SBE-045 Vohs, Richard W., June 3, 1975
75-SBE-042Peringer, Paul, Sept. 17, 1975
74-SBE-040Western Outdoor Markets, Oct. 7, 1974
74-SBE-020 Bartlett, Frank and Elise M., Aug. 1, 1974
66-SBE-067 Cunningham, Roger and Harriet Nov. 23, 1966
66-SBE-066 Cunningham, Roger And Harriet Nov. 23, 1966
63-SBE-093 St. Francis Hotel Corp. Aug. 7, 1963
63-SBE-082 Mccoy, Robert M. June 16, 1963
63-SBE-081 Stearns, Marcellus and Eileen B. June 16, 1963
63-SBE-074 Carl M. Halvorson, Inc. May 28, 1963
63-SBE-073 Karseal Corp. May 28, 1963
62-SBE-001 Peskin, Joseph and Rebecca Feb. 13, 1962
59-SBE-005 Plum, Claude D. and Jessie V. Feb. 17, 1959
58-SBE-032 United Linen Supply Co. Sept. 15, 1958
58-SBE-015 Union Carbide Corp. July 22, 1958
58-SBE-013 Rko Radio Pictures, Inc. May 6, 1958
57-SBE-003 Superior Motor Sales, Inc. Feb. 5, 1957
46-SBE-002 Charteris, Leslie Mar. 28, 1946

PIERCING THE CORPORATE VEIL

88-SBE-010 Clifford T. Robinson, Apr. 1, 1988
83-SBE-070 Sam Armstrong Realty, Inc., Apr. 5, 1983
75-SBE-081 Winkenbach, Wilfred and Gertrude, Dec. 16, 1975
74-SBE-004 Penn Co., Ltd., Feb. 19, 1974
58-SBE-019 Wood, Estate of Dora A., Deceased July 22, 1958
47-SBE-001 Fish Machinery Corp. Feb. 20, 1947
43-SBE-014 Citizens National Trust and Savings Bank Of Riverside July 15, 1943

PREFERENCE TAX / INCOME

97-SBE-008 Brooks, R. and Danielle Walker, et al., Apr. 24, 1997
97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
96-SBE-010 Thomas J. and Gerd Perkins, et al., Apr. 11, 1996
96-SBE-005 Ury Family 1978 Residual Trust, Mar. 14, 1996
93-SBE-012 Goldstein, Joseph M. and Frances, June 24, 1993
93-SBE-006 Barry, George and Linda, et al., Apr. 22, 1993
92-SBE-019 Bryant, David M. and Gladys, July 30, 1992
92-SBE-006 Harvey, Brian L. and Phyllis, Apr. 23, 1992
89-SBE-020 Charles A. Drace, Aug. 2, 1989
89-SBE-019 Diane L. Morris Trust, et al., Aug. 2, 1989
88-SBE-025 Bing M. and Irene Leong and Shirley J. Leong, Oct. 18, 1988
87-SBE-059 Scudder, Franklin E. and Suzanne, H., July 28, 1987
86-SBE-188 Lennane, James P., Nov. 19, 1986
86-SBE-141 Salt, Haddon N. and Grace, July 29, 1986
86-SBE-103 Winger, Richard C. and Diane, May 6, 1986
86-SBE-077 Kahn, Estate of Albert (Dec’d) and Lillian, Apr. 9, 1986
86-SBE-072 Hagen, Magnus F. and Denise, Apr. 9, 1986
86-SBE-067 Collins, James A. and Carol A., Apr. 9, 1986
86-SBE-066 Cogswell, Estate of Anna, Apr. 9, 1986
86-SBE-065 Antle, Robert V. and Sue, Apr. 9, 1986
85-SBE-118 Furer, Lewis and Martha I., Oct. 9, 1985
85-SBE-115 Cuniberti, Remo C. and Jean, Oct. 9, 1985
85-SBE-099 Gonick, Harry and Eleanor H., Sept. 10, 1985
84-SBE-174 Correia, Joe J. and Elvira, Oct. 10, 1984
84-SBE-143 Bidart, John A. and Betty M., Oct. 10, 1984
84-SBE-133 McBride, William J. and Marian P., Sept. 12, 1984
84-SBE-117 Fellows, Russel Q. and Thyra N., Aug. 1, 1984
84-SBE-114 Zimmerman, Stanley A. and Leone M., , June 27, 1984
84-SBE-079 Ohanesian, John and Ethel, May 8, 1984
84-SBE-072 Currier, Don P. and Evelyn L., May 8, 1984
84-SBE-066 Roberts, Richard H. and Joanne Apr. 5, 1984
84-SBE-035 Duffel, Joseph A. and Lora J., Feb. 28, 1984
84-SBE-020 Hansen, Walter O. and Barbara S., Jan. 31, 1984
84-SBE-004 Freidberg, Edward P. and Jeanette F., Jan. 17, 1984
83-SBE-274 Schramm, Donald and Nada, Dec. 13, 1983
83-SBE-261 Holmes, Claire M., Deceased, Dec. 13, 1983
83-SBE-199 Burns, William C., Sept. 15, 1983
83-SBE-147 Swanston, Robert III and Helen, June 21, 1983
82-SBE-047 Rudnick, Marcus and Marcia, Mar. 3, 1982
82-SBE-030 Ortloff, James A. and Sheila L., Feb. 1, 1982
81-SBE-139 McLaughlin, Dorsey H. and Barbara D., Oct. 27, 1981
81-SBE-136 Eisen, Harry and Hilda, Oct. 27, 1981
81-SBE-135 Chuck, Donald S. and Maxine, Oct. 27, 1981
81-SBE-032 Rockwell, Harold A. and Doris C., Mar. 30, 1981
81-SBE-012 Cadwalader, George L. and Louise G., Feb. 2, 1981
80-SBE- 163 Ray, Edwin L. Terry, Dec. 9, 1980
79-SBE-172 Ryan, Martin S., Nov. 14, 1979
79-SBE-103 Jaeger, Estate of Marion C., Deceased, June 28, 1979
79-SBE-028 Van Otteren, Wilbur M. and Helen K., Jan. 9, 1979
78-SBE-006 Bancroft, James R. and Jane M., Jan. 11, 1978
78-SBE-005 Abrams, Paul and Melba, Jan. 11, 1978
77-SBE-137 Bradley, Richard and Diane, Dec. 6, 1977
77-SBE-073 Luckman, Charles and Harriet M., May 10, 1977
77-SBE-071 Friedman, Mark M. and Dorothy, May 10, 1977
77-SBE-064 Schmid, Paul B. and Mary E., Apr. 6, 1977
77-SBE-063 Mellinger, Frederick N. and Harriett, Apr. 6, 1977
77-SBE-062 McAlister, Robert S. and Barbara J., Apr. 6, 1977
77-SBE-053 Anthony, Myron P. and Marilyn, Apr. 7, 1977
77-SBE-032 Voegelin, Harold S. and Winifred L., Feb. 3, 1977
76-SBE-110 Katleman, Jerald L. and Joan, Dec. 15, 1976
76-SBE-108 Geis, Homer E., Dec. 15, 1976
76-SBE-051 Biagi, Richard C. and Emily A., May 4, 1976

PREPAID EXPENSES

81-SBE-066 Freeman, Verne D. and Joanne O., June 23, 1981
81-SBE-063 Correia, Maurice F. and Mary D., June 23, 1981

PRESUMPTION OF CORRECTNESS

84-SBE-144 De Filippis, J. Pascal, 84-SBE-144, Oct. 10, 1984
84-SBE-111 Turner, Robert Dea, June 27, 1984
84-SBE-031 Ames, Lawrence S. and Joy A., Feb. 28, 1984
83-SBE-242 Plunkett, Donald R., Oct. 26, 1983
83-SBE-159 Bothke, Hans, July 28, 1983
83-SBE-069 ITO Cariani Sausage Co., Inc., Apr. 5, 1983
83-SBE-048 Cookston, Don A., Jan. 3, 1983
83-SBE-035 Lew, Wing Edwin, Feb. 1, 1983
80-SBE- 154 Seltzer, Oscar D. and Agatha E., Nov. 18, 1980
74-SBE-010 Lint, Curtis W., Feb. 19, 1974
74-SBE-005 Santa Paula Savings and Loan Assn., Feb. 19, 1974
73-SBE-070 Gore, Thomas L. and Wylma, Dec. 11, 1973
68-SBE-028 Frakes, Jesse W. and Louella M. June 6, 1968
67-SBE-032 Hearn, Reginald G. and Mary Louise May 10, 1967
63-SBE-144 Randall, Frank and Laura J. Dec.11, 1963
62-SBE-026 E. V. Lane Corp. May 17, 1962

PROPERTY FACTOR

93-SBE-003 Union Carbide Corporation, Jan. 13, 1993
91-SBE-003 Retail Marketing Services, Inc., Aug. 1, 1991
89-SBE-028 The Proctor & Gamble Manufacturing Company, et al., Sept. 26, 1989
87-SBE-069 Oscar Enterprises, L.T.D, Oct. 6, 1987
87-SBE-043 Castle & Cooke, Inc., et al., June 17, 1987
87-SBE-024 U-Haul Co. of Van Nuys, Mar. 3, 1987
87-SBE-013 Craig Corporation Mar. 3, 1987
86-SBE-179 Crocker National Corporation,    Nov. 19, 1986
86-SBE-101 United Parcel Service, Inc., May 6, 1986
84-SBE-142 Armco Steel Corporation, Oct. 10, 1984
84-SBE-057 Union Carbide Corp. Apr. 5, 1984
82-SBE-098 Kikkoman International, Inc., June 29, 1982
82-SBE-093 American Telephone and Telegraph Co., June 29, 1982
82-SBE-019 Pauley Petroleum, Inc., Feb. 1, 1982
80-SBE-142 Tosco Corp., Nov. 18, 1980
80-SBE-032 Thor Power Tool Co., Apr. 8, 1980
77-SBE-051 O.K. Earl Corp., Apr. 6, 1977
75-SBE-014 Ethyl Corp., Mar. 18, 1975
72-SBE-039 Universal C.I.T. Credit Corp., Dec. 12, 1972
65-SBE-009 John Blair And Co. Mar. 4, 1965
64-SBE-084 Union Oil Co. Of California Nov. 17, 1964
64-SBE-083 Richfield Oil Corp. Nov. 17, 1964
64-SBE-014 Atlantis Sales Corp Jan. 7, 1964
63-SBE-072 Woodward, Baldwin And Co., Inc. May 28, 1963
63-SBE-034 Montgomery Ward And Co., Inc. Mar. 23, 1963
61-SBE-005 American President Lines, Ltd. Jan. 5, 1961
58-SBE-059 St. Regis Paper Co. Dec. 16, 1958
57-SBE-030 Ames Harris Neville Co. Nov. 21, 1957
56-SBE-006 Gibson Wine Co. June 22, 1956
53-SBE-002 Farmers Underwriters Assn. Feb. 18, 1953
52-SBE-031 Douglas Aircraft Co., Inc. Dec. 18, 1952
52-SBE-028 Calmar Steamship Corp. Dec. 18, 1952

PROPERTY SETTLEMENT

42-SBE-003 Hall, Alexander June 16, 1942

PROSPECTIVE APPLICATION – NEW LAW / DECISIONS

99-SBE-005-A Huffy Corporation, Sept. 1, 1999
99-SBE-005 Huffy Corporation, Apr. 22, 1999
79-SBE-152 Westland Foods Corp., Sept. 25, 1979
74-SBE-038 Horstmier, Arthur W., Sept. 23, 1974

PUBLIC LAW 86-272

99-SBE-005 Huffy Corporation, Apr. 22, 1999
93-SBE-013 Hauserman, Inc., , Sept. 30, 1993
88-SBE-014 Schwinn Sales West, Inc., May 3, 1988
85-SBE-133 Aqua Aerobics Systems, Inc., Nov. 6, 1985
84-SBE-092 Olga Co., June 27, 1984
82-SBE-181 Mark IV Metal Products, Inc., Aug. 17, 1982
80-SBE-103 Learner Co., et al., Sept. 30, 1980
80-SBE-046 Schmid Brothers, Inc., May 21, 1980
79-SBE-095 CITC Industries, Inc., June 28, 1979
79-SBE-001 Allright, Cal, Inc., Jan. 9, 1979
78-SBE-096 Kelsey-Hayes Co., Oct. 18, 1978
77-SBE-084 Knoll Pharmaceutical Co., Inc., June 28, 1977
75-SBE-024 Nardis of Dallas, Inc., Apr. 22, 1975
69-SBE-018 E.F. Timme and Son, Inc. Apr. 7, 1969
67-SBE-064 Riblet Tramway Co. Dec. 12, 1967
66-SBE-070 Joyce, Inc. Nov. 23, 1966
60-SBE-005 Smith, Kline & French Laboratories Apr. 4, 1960
60-SBE-004 American Snuff Co. Apr. 4, 1960