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

R

REAL PROPERTY

86-SBE-202 Ensign Club, Dec. 3, 1986
86-SBE-115 Home Budget Loans, June 10, 1986
84-SBE-171 Lee, Robert C. and Mary P., Dec. 13, 1984
84-SBE-154 Carrasco, Abner E. and Lupe, Nov. 14, 1984
84-SBE-112 Vorne, Richard A. and Diana S., June 27, 1984
84-SBE-062 Korando, Richard, et al., Apr. 5, 1984
84-SBE-040 MacGregor, Charles A., and Hannah E., Feb. 28, 1984
84-SBE-015 John Norton Farms, Jan. 31, 1984
83-SBE-273 Sawelenko, John and Julie, Dec. 13, 1983
83-SBE-207 Lorda, Frances A., Sept. 15, 1983
83-SBE-189 Olson, Carl W. and Sylvia L., Aug. 17, 1983
83-SBE-076 Christensen, Herbert and E., Apr. 5, 1983
80-SBE-086 Crandall, Larry D. and Marjorie M., Aug. 1, 1980
80-SBE-057 Gold, Robert N. and Charlotte, May 21, 1980
80-SBE-032 Thor Power Tool Co., Apr. 8, 1980
76-SBE-066 Chase, Estate of Howard W., June 22, 1976
76-SBE-049 Aymann, George F. and Aida R., May 4, 1976
76-SBE-045 Tingley, Evelyn I., Apr. 5, 1976
76-SBE-021 Hatch, Estate of William S., et al., Mar. 8, 1976
76-SBE-007 Garcia, Glenn A. and Sandra, Feb. 2, 1976
71-SBE-024 Woodward Enterprises, Inc., Aug. 4, 1971
59-SBE-013 Nollenberger, Theresa M. Mar. 24, 1959
59-SBE-006 Newell, E. L. Feb. 17, 1959

REASONABLE CAUSE

94-SBE-012 McFeaters, Earl W. and Patricia A., Nov. 30, 1994
94-SBE-011 Lillian Price Trust, Nov. 30, 1994
86-SBE-091 Findley, Eugene C., May 6, 1986
86-SBE-057 Miller, Roger D. and Mary, Mar. 4, 1986
86-SBE-048 Curry, Robert T. and M. R., Mar. 4, 1986
84-SBE-018 Brown, Paul R., Jan. 31, 1984
80-SBE-014 Beverly Bolton Fisher Trust, Feb. 6, 1980
78-SBE-072 Avril, Michael and Antha L., Aug. 15, 1978
76-SBE-057 Marks, Richard L. and Mary D., May 4, 1976
70-SBE-014 Spatz, David and Hazel, May 4, 1970
68-SBE-039 Normandy Investments Ltd., Sept. 12, 1968
67-SBE-042 Forbes, J. Morris and Leila G., Aug. 7, 1967
62-SBE-042 Whittell, George, Jr. and Elia, Aug. 6, 1962
62-SBE-012 Hoeppel, J. H., Feb. 26, 1962
59-SBE-014 Cobb, Tyrus R., Mar. 26, 1959
58-SBE-024 Ferguson, J. B., Sept. 15, 1958

REASONABLE CAUSE – PENALTY ABATEMENT

97-SBE-014 Eugene and Lily Heller, Nov. 20, 1997
97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
86-SBE-197 Vidal Sassoon, Inc., Nov. 19, 1986
86-SBE-172 Berolzheimer, Philip C. and Anne, Nov. 19, 1986
86-SBE-021 Lash, Terry R., Feb. 4, 1986
85-SBE-134 Boehme, Thomas K. and Gail G., Nov. 6, 1985
85-SBE-025 Halaburka, Michael J. and Diane M., Apr. 9, 1985
84-SBE-044 Risser, J. Ray, Feb. 28, 1984
83-SBE-250 Paramount Development Associates, Inc., Dec. 14, 1983
83-SBE-244 Sleight, Roger W., Oct. 26, 1983
83-SBE-238 Johnston, Jon W. and Antoinette O., Oct. 26, 1983
83-SBE-180 Bryant, W. L., Aug. 17, 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
83-SBE-002 Diebold, Inc., Jan. 3, 1983
82-SBE-249 Scott, M. B. and G. M., Oct. 14, 1982
81-SBE-005 Sorenson, Robert E. and Argentina, Jan. 6, 1981
80-SBE-045 Foerstel Construction Co., May 21, 1980
79-SBE-084 Avco Financial Services, Inc. May 9, 1979
79-SBE-027 Tons, Howard G. and Mary, Jan. 9, 1979
75-SBE-032 Monroe, Estate of Marilyn, Deceased, Apr. 22, 1975
73-SBE-050 Loew’s San Francisco Hotel Corp., Sept. 17, 1973
73-SBE-023 Arnold, Hermine M., Apr. 9, 1973
59-SBE-014 Cobb, Tyrus R., Mar. 26, 1959

REASONABLE CAUSE – PENALTY ASSESSMENT

97-SBE-014 Eugene and Lily Heller, Nov. 20, 1997
97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
86-SBE-021 Lash, Terry R., Feb. 4, 1986
80-SBE-054 Cook, Donald W., May 21, 1980

REFUNDS

58-SBE-058 French, George, Jr. And Mary E. Dec. 16, 1958
41-SBE-003 Marshall, Phyllis Dec. 15, 1941

REFUNDS – GENERAL

81-SBE-035 Sevanian, Alex and Diana, Mar. 30, 1981

REFUND CLAIMS

97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
95-SBE-013 First Pacific Bank; First Pacific Bancorp, Inc., Nov. 9, 1995
95-SBE-002 Cullinet Software, Inc., et al., May 4, 1995
89-SBE-022 Juanita A. Diaz and Constance B. Watts, Aug. 2, 1989
86-SBE-120 Ross, Omer W. Deceased, June 10, 1986
86-SBE-113 Gleason, Marshall T. and Arlene W., June 10, 1986
86-SBE-081 Stiles, John R. and Dorothy M., Apr. 9, 1986
86-SBE-041 Whisenhunt, Robert C., Feb. 4, 1986
86-SBE-030 NAAP Systems (USA), Inc., Feb. 4, 1986
84-SBE-055 Newberry Pet Centers, Apr. 5, 1984
82-SBE-288 Baptista, Belle V., Dec. 7, 1982
82-SBE-014 Rossiter, Frank Joseph, Jan. 5, 1982
79-SBE-057 Browne, John D. and E. Jean, Mar. 7, 1979
78-SBE-076 General Telephone Co. of California, Sept. 27, 1978
77-SBE-080 Page, Dorothy M., May 10, 1977
77-SBE-008 Chromalloy American Corp., Feb. 3, 1977
73-SBE-044 Pickett, Robert L., July 31, 1973
48-SBE-001 Johnson, R. C. and Marguerite C., Jan. 7, 1948
41-SBE-003 Marshall, Phyllis, Dec. 15, 1941

REFUND CLAIMS - DEEMED DENIAL

43-SBE-032 Bank of America National Trust and Savings Assn. as Trustee, Sept. 23, 1943

RELATED-PARTY TRANSACTIONS

87-SBE-067 Martin, Nathan F. and Shirley W., Oct. 6, 1987
86-SBE-114 Hadady, Robert E. and Beth B., June 10, 1986
86-SBE-070 Faria Dairy, Inc., Apr. 9, 1986
86-SBE-006 Carver, Bruce A. and Susan E., and Randall B. and Suzette Carver, Feb. 4, 1986
85-SBE-008 State, David and Avis, Jan. 8, 1985
80-SBE-015 Forsell, Palmer C. and Norma K., Feb. 6, 1980
73-SBE-064 Ermshar, Lloyd G. and Melba, Nov.13, 1973
67-SBE-066 Dorward, David C. and June, Dec. 12, 1967
66-SBE-037 Hayward, Sam T. and Andrea K., June 28, 1966
62-SBE-013 Biltmore Homes, Inc., Feb. 26, 1962

RENTAL INCOME

97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
84-SBE-116 Trus-Joist Corp., Aug. 1, 1984
77-SBE-111 Glyer, Richard T. and Helen P., Aug. 16, 1977
43-SBE-007 Alaska Packers Assn., June 18, 1943
34-SBE-007 B. F. Coulter Association, Feb. 16, 1934

RENTERS CREDIT (see CREDIT – RENTERS)

RES JUDICATA

01-SBE-006-A Raymond H. and Margaret R. Berner, Aug. 1, 2001
84-SBE-050 Williams, George H. and Sky, Feb. 28, 1984
84-SBE-030 Rietz Manufacturing Co., Feb. 28, 1984
79-SBE-136 Jindrich, Harold G., Aug. 16, 1979
63-SBE-078 Lane Co., Inc. June 16, 1963

RESEARCH / DEVELOPMENT EXPENSE

88-SBE-015 Bobby L. and Joy C. Stephens, May 3, 1988
76-SBE-063 Hoffman Electronics Corp., June 22, 1976

RESIDENCY

03-SBE-002 Stephen D. Bragg, May 28, 2003
01-SBE-006-A Raymond H. and Margaret R. Berner, Aug. 1, 2001
92-SBE-005 Crozier, William G. and Susan G., Apr. 23, 1992
90-SBE-012 Adickes, Robert F. and Helen R., Nov. 27, 1990
89-SBE-032 Charles and Penny Dreiling, Nov. 29, 1989
88-SBE-028 Richard and Eva Taylor, Nov. 29, 1988
88-SBE-011 James R. and Wanda J. Veteto, Apr. 1, 1988
87-SBE-075 Tarring, Edward J., Nov. 18, 1987
87-SBE-044 Dobbs, Odis L. (Deceased) and Lois N., June 17, 1987
87-SBE-040 Resnick, Myron A., May 7, 1987
87-SBE-031 May, Richard H. and Doris J., Apr. 7, 1987
87-SBE-004 Lahey, Lawrence L., Jan. 6, 1987
87-SBE-001 Chamber, Mortimer and Catherine, Jan. 6, 1987
86-SBE-199 Young, John R., Nov. 19, 1986
86-SBE-138 Moss, Julian T., Jr. and Margery L., July 29, 1986
86-SBE-137 Levine, John J. and Rosemary, July 29, 1986
86-SBE-108 Bowen, Bernell R. and Lan L., June 10, 1986
86-SBE-104 Abbott, David A., June 10, 1986
86-SBE-103 Winger, Richard C. and Diane, May 6, 1986
86-SBE-101 Cromwell, Martin F. and Patricia G., Feb. 4, 1986
86-SBE-100 Stevens, Edwin O. and Wanda L., May 6, 1986
86-SBE-097 Markus, Estate of Marion, May 6, 1986
86-SBE-080 Penfold, Wilbet L. and Doris, Apr. 9, 1986
86-SBE-077 Kahn, Estate of Albert (Dec’d) and Lillian, Apr. 9, 1986
86-SBE-071 Fox, Basil K. and Floy C., Apr. 9, 1986
86-SBE-063 Twentyman, Jim W., Mar. 4, 1986
86-SBE-054 Gordy, Berry, Jr., Mar. 4, 1986
86-SBE-036 Strong, Scott T., Feb. 4, 1986
86-SBE-032 Orr, Berry J. and Beth L., Feb. 4, 1986
86-SBE-017 Harding, Robert E., Feb. 4, 1986
86-SBE-014 Gabrik, Michael T. and Patricia C., Feb. 4, 1986
85-SBE-138 Hauber, Charles A. and Judith, Nov. 6, 1985
85-SBE-134 Boehme, Thomas K. and Gail G., Nov. 6, 1985
85-SBE-124 Keeling, Barry H., Oct. 9, 1985
85-SBE-119 Giberson, Gene and Darnell, Oct. 9, 1985
85-SBE-103 Schram, Robert R., Sept. 10, 1985
85-SBE-098 Debski, Witold J. and Maria, Sept. 10, 1985
85-SBE-097 Boone, John R. and Nancy B., Sept. 10, 1985
85-SBE-087 Davis, Billy L and Suzette, Aug. 20, 1985
85-SBE-086 Clemons, Dean D., Aug. 20, 1985
85-SBE-083 Stephens, Russel R., Jr., July 30, 1985
85-SBE-078 Morgan, Joe and Gloria, July 30, 1985
85-SBE-075 Egeberg, Jeffrey L. and Donna S., July 30, 1985
85-SBE-068 Timo, Gasio and Theodora B., June 25, 1985
85-SBE-059 Harrison, Terance and Brenda, June 25, 1985
85-SBE-040 D'Eustachio, Anthony J. and Ann S., May 8, 1985
85-SBE-035 Weaver, Robert C. and Grace L., Apr. 9, 1985
85-SBE-017 Molton, Jerry K. and Ingeborg, Feb. 5, 1985
85-SBE-014 Jacobs, John, Feb. 5, 1985
85-SBE-011 Tindell, Harvard W., Jan. 8, 1985
84-SBE-137 Stefani, Raymond T. and Ann B., Sept. 12, 1984
84-SBE-104 Jacobs, John K. and Elizabeth K., June 27, 1984
84-SBE-101 Berk, Peter M. and Anita B., June 27, 1984
84-SBE-084 Wong, Robert L. and Frances K., May 8, 1984
84-SBE-081 Purkins, John A., May 8, 1984
84-SBE-077 Misskelley, Roy L. and Patricia A., May 8, 1984
84-SBE-048 Tambini, Albert L. and Anna D., Feb. 28, 1984
84-SBE-042 Milos, Frank J., Feb. 28, 1984
84-SBE-038 Loebner, Egon and Sonya, Feb. 28, 1984
84-SBE-021 Leggett, Dennis W. and Emiko, Jan. 31, 1984
83-SBE-276 Surette, Ronald L. and Joyce E., Dec. 13, 1983
83-SBE-262 Jones, Billy R. and Kathryn J., Dec. 13, 1983
83-SBE-259 Gaffaney, David J. and Roxana N., Dec. 13, 1983
83-SBE-257 Driver, George, Dec. 13, 1983
83-SBE-246 Williams, Robert R., Oct. 26, 1983
83-SBE-245 Speece, Frank and Shirley, Oct. 26, 1983
83-SBE-241 Manaka, Rinzi and Lily Y., Oct. 26, 1983
83-SBE-236 Fairchild, Estill William, Oct. 26, 1983
83-SBE-233 Akky, Mohamed R. and Leila S., Oct. 26, 1983
83-SBE-181 Christianson, Warren L., Aug. 17, 1983
83-SBE-136 Johnson, Earl and Mary J., June 21, 1983
83-SBE-128 Childs, Jimmy J., June 21, 1983
83-SBE-096 Thomas, Tommy H. and Leila J., Apr. 5, 1983
83-SBE-095 Steinman, Alfred L. and Jean M., Apr. 5, 1983
83-SBE-037 Pike, James H. and Leila P., Feb. 1, 1983
82-SBE-114 Deamicis, Nelson and Doris, June 29, 1982
82-SBE-108 Arviso, Edward T. and Pamela A., June 29, 1982
82-SBE-006 Duncan, James E., Jan. 5, 1982
82-SBE-002 Benedict, Harold L. and Wanda G., Jan. 5, 1982
82-SBE-001 Addington, Robert J., Jan. 5, 1982
81-SBE-147 Wensley, David C. and Livia P., Oct. 27, 1981
81-SBE-096 Paoli, Jorge R. and Eva E., July 29, 1981
81-SBE-089 Hanley, Robert and Nancy D., July 29, 1981
81-SBE-083 Bosnich, Mike, July 29, 1981
80-SBE-134 Olsen, Robert J. and Kyung Y., Oct. 28, 1980
80-SBE-127 Katleman, Beldon R. and Mildred, Oct. 17, 1980
80-SBE-091 Love, Bernie M., Aug. 1, 1980
80-SBE-080 Salinger, Pierre E. G. and Nicole, June 30, 1980
79-SBE-013 Housteen, Dennie, Jan. 9, 1979
79-SBE-005 Corbett, George T. and Annette, Jan. 9, 1979
77-SBE-124 Selma, Richard and Carolyn, Sept. 28, 1977
77-SBE-114 Salton, Alexander B. and Margaret E., Aug. 16, 1977
77-SBE-104 Varn, Charles P., July 26, 1977
77-SBE-083 Webster, George M. and Georgia M., May 10, 1977
77-SBE-046 Stevenson, David A. and Frances W., Mar. 2, 1977
76-SBE-119 Yaron, George D., Dec. 15, 1976
76-SBE-110 Katleman, Jerald L. and Joan, Dec. 15, 1976
76-SBE-096 Laude, Duane H., Oct. 6, 1976
76-SBE-086 Coffman, Malcolm A., Oct. 6, 1976
76-SBE-067 Duckworth, Benton R. and Alice J., June 22, 1976
76-SBE-058 Tuppein, Thomas J., May 4, 1976
76-SBE-054 Johnson, Larry J. and Donna M., May 4, 1976
76-SBE-042 Rand, Christopher T. and Hoda A., Apr. 5, 1976
76-SBE-041 Oberholtzer, William and Mary Louise, Apr. 5, 1976
76-SBE-036 Broadhurst, David J. and Amanda, Apr. 5, 1976
76-SBE-026 Rogers, Edmund J., Mar. 8, 1976
76-SBE-002 Zupanovich, Anthony V. and Beverly, Jan. 6, 1976
75-SBE-067 Miller, Thomas A., Sept. 17, 1975
75-SBE-060 Simpson, John B. and Beverly A., Aug. 19, 1975
75-SBE-053 Haring, John, Aug. 19, 1975
75-SBE-052 Hardman, Richards L. and Kathleen K., Aug. 19, 1975
75-SBE-041 Peringer, Paul, June 3, 1975
73-SBE-071 Long, Harry P., Dec. 11, 1973
73-SBE-055 Vohs, Richard W., Sept. 17, 1973
73-SBE-031 Jenkins, Jack E., June 6, 1973
73-SBE-029 Berger, Henry C., May 8, 1973
73-SBE-017 Kessel, Harlan R. and Esther A., Mar. 27, 1973
73-SBE-008 Dayton, Marion E. and Irene, Feb. 6, 1973
72-SBE-042 Peringer, Paul, Dec. 12, 1972
72-SBE-034 Macinnes, Donald E. and Betty J., Oct. 24, 1972
72-SBE-033 Jones, Morgan C. and Ann M., Oct. 24, 1972
72-SBE-022 Christianson, Warren L. and Marlys A., July 31, 1972
72-SBE-012 Massy, William F. and June A., Apr. 26, 1972
71-SBE-038 Livingston, Harold and Lois, Dec. 13, 1971
71-SBE-037 Ghali, Riad, Dec. 13, 1971
71-SBE-023 Jaffee, Walter W. and Ida J., July 6, 1971
71-SBE-022 Horrigan, Arthur and Frances E., July 6, 1971
71-SBE-018 Sanders, Cecil L. and Bonai G., June 2, 1971
71-SBE-016 Fernandez, Bernard and Helen, June 2, 1971
71-SBE-007 Berry, Brent L., Mar. 22, 1971
70-SBE-043 Kelmp, Fred C. and Dale N., Nov. 6, 1970
69-SBE-028 Broniwitz, Laurenece E., Sept. 10, 1969
69-SBE-008 Hooper, Herbert H. and Darlene B., Feb. 26, 1969
69-SBE-002 Currier, Ralph V. and Marvelle J., Jan. 6, 1969
68-SBE-041 Bowman, Robert B. and Katherine M., Sept. 12, 1968
68-SBE-018 Sevcsik, George J., Mar. 25, 1968
68-SBE-005 Manthei, Theodore W. and Mary A., Jan. 8, 1968
68-SBE-004 Juran, Nathan H. And Julia M., Jan. 8, 1968
67-SBE-026 Wiseman, Eve Golden, Apr. 24, 1967
66-SBE-043 Loyal, Ruby, Aug. 1, 1966
65-SBE-021 Berman, Matthew, June 28, 1965
65-SBE-001 Tarola, Joseph P. and Mary Joy, Jan. 5, 1965
64-SBE-043 Davis, George and Ruby, Apr. 20, 1964
63-SBE-143 Naylor, Harold L. and Miriam, Jane Dec.11, 1963
63-SBE-142 Walker, Carle C., Dec.11, 1963
63-SBE-126 Sasser, W. J., Nov. 5, 1963
63-SBE-114 Ben Amy, Benjamin B., Oct. 1, 1963
63-SBE-070 Eggen, George, May 28, 1963
63-SBE-042 Tush, Jess D. and Marguerite M., Mar. 19, 1963
63-SBE-032 Pritzlaff, Herbert F., Feb. 26, 1963
62-SBE-084 Ellis, Raymond C. and Marjorie, Dec. 19, 1962
62-SBE-082 Brucker, Earle F., Jr., Dec. 19, 1962
62-SBE-044 Dant, Mabelle M., Aug. 27, 1962
62-SBE-043 Sherman, James C. and Suzanne, Aug. 6, 1962
62-SBE-042 Whittell, George, Jr. and Elia, Aug. 6, 1962
62-SBE-001 Peskin, Joseph and Rebecca, Feb. 13, 1962
61-SBE-075 Cheney, Harry A. and Audrey, Dec. 13, 1961
61-SBE-074 Silverthorne, Jeannette D., Dec. 13, 1961
61-SBE-065 Schermer, C. I. Nov. 6, 1961
61-SBE-048 Smith, James M., July 19, 1961
61-SBE-045 Brucker, Earl F. and Helen W., July 18, 1961
61-SBE-039 Peskin, Joseph and Rebecca, July 18, 1961
61-SBE-027 Fields, Joseph A. and Marion, May 2, 1961
60-SBE-041 Langtry, Marguerite, Dec. 13, 1960
60-SBE-040 Cummings, Joseph W. and Elsie M., Dec. 13, 1960
60-SBE-039 First National Bank Of Chicago, Dec. 13, 1960
60-SBE-033 Klein, Hyman H. and Gertrude, Nov. 15, 1960
60-SBE-009 Akerstrom, Louis and Betzi, May 17, 1960
59-SBE-014 Cobb, Tyrus R., Mar. 26, 1959
58-SBE-055 Brumley, Edwin L., Dec. 16, 1958
58-SBE-053 Boyle, Clete L., Dec. 16, 1958
58-SBE-027 Mullen, Frank E. and Florence E., Sept. 15, 1958
58-SBE-026 Joslyn, Marcellus L., Sept. 15, 1958
58-SBE-025 Hill, Katherine Strickler, Sept. 15, 1958
58-SBE-023 Coleman, George L. and Elizabeth F., July 22, 1958
58-SBE-022 Cord, E. L. and Virginia K., July 22, 1958
58-SBE-021 Bright, David E. and Dolly D., July 22, 1958
57-SBE-024 Jones, Lloyd T., Oct. 2, 1957
57-SBE-016 Wrigley, Ada, E. July 17, 1957
55-SBE-012 Wrigley, Ada, E. Nov. 17, 1955
55-SBE-003 Amado, Maurice and Rose, Apr. 20, 1955
54-SBE-008 Betts, Lucille F., May 19, 1954
54-SBE-007 Valderhaug, Olav, Feb. 18, 1954
54-SBE-004 Steiner, Mary G., Jan. 20, 1954
51-SBE-005 Woolley, Edgar Montillion, July 19, 1951
51-SBE-004 Manchester, Madeleine C., July 19, 1951
51-SBE-003 Moss, Joel E., July 19, 1951
50-SBE-009 Lyon, Susie, May 17, 1950
48-SBE-023 Copley, I. C., Nov. 17, 1948
48-SBE-017 Rose, Jacob B., Nov. 17, 1948
48-SBE-005 Klement, Otto, Jan. 29, 1948
46-SBE-002 Charteris, Leslie, Mar. 28, 1946
44-SBE-026 Charteris, Leslie, July 19, 1944
42-SBE-046 Arlen, Jobyna Ralston, Dec.2, 1942
42-SBE-045 Arlen, Richard, Dec.2, 1942

RETAINED EARNINGS

96-SBE-019 Rapid-American Corporation, Oct. 10, 1996
86-SBE-046 Buckles, Arnold R. and Bessie, Mar. 4, 1986
86-SBE-006 Carver, Bruce A. and Susan E., and Randall B. and Suzette Carver, Feb. 4, 1986

RETIREMENT CONTRIBUTIONS

84-SBE-007 Levine, Benjamin and Carol, Jan. 17, 1984
84-SBE-006 Holliday, R. G. and Martha G., Jan. 17, 1984
78-SBE-045 Crane, Allan B., June 29, 1978
76-SBE-010 Livesay, Curtis W. and Biserka V., Feb. 2, 1976

RETROACTIVE APPLICATION – LAW / DECISION

89-SBE-010 Joseph Porrazzo, Apr. 6, 1989
88-SBE-023 Charles W. Fowlks, Aug. 25, 1988
86-SBE-043 Bancal Tri-State Corporation, Mar. 4, 1986
86-SBE-040 Ward, Guy and Alvena, Feb. 4, 1986
79-SBE-152 Westland Foods Corp., Sept. 25, 1979
79-SBE-065 Antos, Alan J. and Anna P., Apr. 10, 1979
77-SBE-122 Morris, Bea E., Sept. 28, 1977
74-SBE-038 Horstmier, Arthur W., Sept. 23, 1974
66-SBE-059 Agricultural Exchange Corp., Oct. 6, 1966
63-SBE-109 Isenberg, A. H., Oct. 1, 1963
59-SBE-010 Hermoyne, Inc., Feb. 17, 1959
43-SBE-023 Lindstrom, Ralph G., July 15, 1943
43-SBE-009 Anglo-American Mining Corp., Ltd., June 18, 1943
35-SBE-012 U. S. Royalty Oil Corp., et al., Oct. 25, 1935
34-SBE-027 Western States Gasoline Corp., July 23, 1934
32-SBE-021 Crown Realty Co., May 31, 1932
32-SBE-001 California National Bank of Sacramento, Apr. 20, 1932

RETURNS

86-SBE-091 Findley, Eugene C., May 6, 1986
86-SBE-088 Dexter, Greg L., May 6, 1986
84-SBE-026 Vivenzi, Edward P. and Patricia, Jan. 31, 1984
61-SBE-023 Theophelos, Chris T. and Arva, Apr. 4, 1961
61-SBE-022 Compas, James W., Apr. 4, 1961
51-SBE-001 C. E. Toberman Co., Feb. 15, 1951

ROLLOVER OF GAIN ON SALE OF PRINCIPAL RESIDENCE

86-SBE-040 Ward, Guy and Alvena, Feb. 4, 1986
84-SBE-154 Carrasco, Abner E. and Lupe, Nov. 14, 1984
84-SBE-148 McKell, Melburn E. and Judy, Oct. 10, 1984
80-SBE-086 Crandall, Larry D. and Marjorie M., Aug. 1, 1980