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

S

S - CORPORATIONS

99-SBE-008 John Manter, Dec. 9, 1999
99-SBE-004 Blaine B. and Bobbi J. Quick, Apr. 22, 1999
93-SBE-014 West Valley Land Management Co. etc., Aug. 2, 1995
92-SBE-011 Kurbo Corporation, May 7, 1992
82-SBE-018 Williams, George H. and Sky G., Jan. 5, 1982
81-SBE-119 Bernard, Albert J. and Janice, Sept. 29, 1981
78-SBE-115 Peterson, Maude, Dec. 5, 1978
74-SBE-049 Durham, Estate of Donald, Nov. 12, 1974
74-SBE-019 Bartlett, Frank and Elsie M., May 15, 1974
64-SBE-071 Burke, David W. And Marion, et al. Oct. 27, 1964

SALE V. LEASE

86-SBE-134 International Bay Clubs, Inc., July 29, 1986
83-SBE-131 Falkenstein, Paul and Nancy, Feb. 1, 1983
67-SBE-067 Holzwarth, Estate of Adam, Dec. 12, 1967

SALES FACTOR

02-SBE-005 Pacificorp, Sept. 12, 2003
95-SBE-016 Fluor Corporation, Dec. 12, 1995
94-SBE-009 Mazda Motors of America (Central), Inc., Nov. 29, 1994
92-SBE-024 Nutrasweet Company, The, Oct. 29, 1992
92-SBE-021 Dart Container Corporation of California, July 30, 1992
89-SBE-017 Merrill, Lynch, Pierce, Fenner & Smith, Inc., June 2, 1989
87-SBE-062 Christie Electric Corp., Aug. 18, 1987
86-SBE-179 Crocker National Corporation, Nov. 19, 1986
86-SBE-101 United Parcel Service, Inc., May 6, 1986
84-SBE-135 Pfizer, Inc., Sept. 12, 1984
84-SBE-096 Triangle Publications, Inc., June 27, 1984
83-SBE-121 Unitco, Inc., June 21, 1983
83-SBE-120 Pittsburgh-Des Moines Steel Co., June 21, 1983
83-SBE-118 Dresser Industries, Inc., Oct. 16, 1983
81-SBE-022 Sealite, Inc., Mar. 30, 1981
80-SBE-103 Learner Co., et al., Sept. 30, 1980
79-SBE-182 New York Football Giants, Inc., June 28, 1979
79-SBE-093 Milwaukee Professional Sports and Services, Inc., June 28, 1979
78-SBE-028 Pacific Telephone and Telegraph Co., May 4, 1978
78-SBE-001 Babcock and Wilcox Co., Jan. 11, 1978
77-SBE-135 Putnam Fund Distributors, Inc., et al., Dec. 6, 1977
77-SBE-015 New York Football Giants, Inc., June 28, 1977
77-SBE-014 New York Football Giants, Inc., Feb. 3, 1977
77-SBE-011 Danny Thomas Productions, Feb. 3, 1977
77-SBE-008 Chromalloy American Corp., Feb. 3, 1977
74-SBE-047 Royal Crown Cola Co., Nov. 12, 1974
73-SBE-027 Pfizer, Inc., May 8, 1973
66-SBE-074 R. N. B. Co., Taxpayer, Nov. 23, 1966
66-SBE-073 Perk Foods Co. of California Nov. 23, 1966
66-SBE-041 Citadel Industries, Inc. June 28, 1966
64-SBE-059 Sweets Company of America, Inc. June 23, 1964
64-SBE-018 Overseas Central Enterprise, Inc. Feb. 18, 1964
64-SBE-014 Atlantis Sales Corp Jan. 7, 1964
63-SBE-078 Lane Co., Inc. June 16, 1963
62-SBE-051 H. C. Smith Oil Tool Co. Sept. 20, 1962
62-SBE-045 New York Football Giants, Inc., Et Al. Aug. 27, 1962
62-SBE-025 Hammond Organ Co. May 17, 1962
61-SBE-081 John Deere Plow Co. Of Moline Dec 13, 1961
61-SBE-034 Pratt and Whitney Co., Inc. May 24, 1961
61-SBE-003 King Bros Productions, Inc. Jan. 5, 1961
60-SBE-006 Fourco Glass Co. Apr. 4, 1060
59-SBE-040 United States Shoe Corp. Dec. 16, 1959
59-SBE-039 Avco Manufacturing Corp. Dec. 16, 1959
59-SBE-017 Cagney Productions, Inc. Apr. 21, 1959
57-SBE-013 Screen Plays II Corp. June 25, 1957
57-SBE-002 Wesson Oil and Snowdrift Sales Co. Feb. 5, 1957
55-SBE-001 Coro, Inc. Mar. 30, 1955
54-SBE-001 Caltex Sportswear Co. of California, Inc. Jan. 20, 1954
48-SBE-014 Great Western Cordage, Inc. Apr. 22, 1948
48-SBE-004 Hammond Instrument Co. Jan. 29, 1948

SALES FACTOR – THROWBACK / THROW BACK

99-SBE-005 Huffy Corporation, Apr. 22, 1999
88-SBE-022-A Finnigan Corporation, Jan. 24, 1988
88-SBE-022 Finnigan Corporation, Aug. 25, 1988
86-SBE-013 Foothill Publishing Co. and The Record Ledger, Inc., Feb. 4, 1986
84-SBE-057 Union Carbide Corp., Apr. 5, 1984
83-SBE-118 Dresser Industries, Inc., Oct. 16, 1983
82-SBE-307 Dresser Industries, Inc., June 29, 1982

SAVINGS AND LOAN ASSOCIATION

87-SBE-012 Coachella Valley Savings and Loan Assn., et al., Mar. 3, 1987
86-SBE-175  Central Federal Savings and Loan Association of San Diego, Nov. 19, 1986
85-SBE-060 Independence Savings and Loan Assn., June 25, 1985
80-SBE-098 Fidelity Savings and Loan Assn., Aug. 18, 1980
78-SBE-039 State Mutual Savings and Loan Assn., June 29, 1978
77-SBE-034 California Federal Savings and Loan Assn., Mar. 2, 1977
76-SBE-105 Riverside Savings and Loan Assn., Dec. 15, 1976
71-SBE-002 Orange Savings and Loan Assn., Feb. 16, 1971
70-SBE-045 First Federal Savings and Loan Assn. of San Diego, Dec. 7, 1970
70-SBE-019 Newport Balboa Savings and Loan Assn., June 4, 1970
70-SBE-015 American Savings and Loan Association, June 4, 1970
69-SBE-032 Beverly Hills Federal Savings and Loan Assn., Dec. 8, 1969
69-SBE-021 Fullerton Savings and Loan Assn., June 2, 1969
66-SBE-016 Pioneer Investors Savings and Loan Assn., Jan. 4, 1966
59-SBE-038 Citrus Belt Savings and Loan Assn., Dec. 16, 1959
49-SBE-015 Autosurance Agency, Inc., Feb. 15, 1949
49-SBE-013 Franklin Savings and Loan Assn., et al., Jan. 27, 1949
49-SBE-012 First Federal Savings and Loan Assn. of Beverly Hills, Jan. 27, 1949

SELF-INCRIMINATION

01-SBE-001 Michael E. Myers, May 31, 2001
83-SBE-104 Ellsworth, Claude E., May 4, 1983
83-SBE-093 Rodriquez, Ronald A., Apr. 5, 1983
82-SBE-309 Jacques, Gloria, July 26, 1982
82-SBE-305 Cahill, Kathleen, Nov. 17, 1982
82-SBE-290 Clute, John J., Dec. 7, 1982
82-SBE-265 Cooper, Gregory R, Nov. 17, 1982
82-SBE-262 Berger, Alfred H., Nov. 17, 1982
82-SBE-232 Tyler, Richard L., July 26, 1982
82-SBE-208 Thomsen, Peter K., Aug. 17, 1982
82-SBE-158 Froeber, Helmut F., June 29, 1982
82-SBE-146 Alden, John C., July 26, 1982
82-SBE-136 Shafer, N. Eugene and I, June 29, 1982
82-SBE-112 Bosko, John B., June 29, 1982
82-SBE-082 Dauberger, Fred R., et al., Mar. 31, 1982
82-SBE-055 Allen, James, et al., Mar. 31, 1982
82-SBE-005 Donald, Conrad and Marion, Jan. 5, 1982
81-SBE-178 Kuhl, P. R., Dec. 10, 1981
81-SBE-162 Brodie, Phillip J., Oct. 27, 1981
81-SBE-134 Watt, Edward J., Sept. 29, 1981
81-SBE-127 Miller, Earl, Sept. 29, 1981
81-SBE-122 Grandpre, Ronald D., Sept. 29, 1981
81-SBE-052 Lisle, Helen, May 19, 1981
81-SBE-008 Webb, Edwin Y. III, Jan. 6, 1981
81-SBE-006 Starnes, Richard L., Jan. 6, 1981
79-SBE-019 Newman, Alan M., June 28, 1979
79-SBE-018 Means, Robert S., Jan. 9, 1979

SETTLEMENT

89-SBE-025 Raymond E. and Joy Lecompte, Sept. 26, 1989
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
79-SBE-067 Cadenasso, Frank G. and Joan, Apr. 10, 1979
78-SBE-039 State Mutual Savings and Loan Assn., June 29, 1978
77-SBE-042 Feld, Ernest Z. and Shoshana R., Mar. 2, 1977
75-SBE-048 Bresler, Jerome S. and Mildred C., Aug. 19, 1975
74-SBE-003 International Wood Products Corp., Feb. 1, 1974
72-SBE-031 Collamore, Melvin D., Oct. 24, 1972

SETTLEMENT AGREEMENTS

61-SBE-072 Wilder, Asa V., Dec 13, 1961

SHAM TRANSACTION

09-SBE-001 James A. Alyn and Lisa E. Alyn, May 27, 2009.
86-SBE-168 Scott, William C. and Sandra M., Sept. 10, 1986
85-SBE-069 Wohler, Henry E. and Marjorie E., June 25, 1985
85-SBE-058 Foster, Howard E. and Karen R., June 25, 1985
58-SBE-070 Buyer Investment Co., Dec. 29, 1958

SMALL BUSINESS STOCK

98-SBE-003 Douglas and Barbara Broyles, et al., May 1, 1998
97-SBE-008 Brooks, R. and Danielle Walker, et al., Apr. 24, 1997
97-SBE-003 Yvonne M. Goodwin, Mar. 19, 1997
96-SBE-020 George and Leanne Roberts, et al., Oct. 10, 1996
96-SBE-014 Gene and Paula Ray, July 25, 1996
96-SBE-013 Thomas P. and Ancella P. Toldrain, May 15, 1996
96-SBE-010 Thomas J. and Gerd Perkins, et al., Apr. 11, 1996
96-SBE-005 Ury Family 1978 Residual Trust, Mar. 14, 1996
94-SBE-004 Schwartz, Murray, Mar. 9, 1994
93-SBE-010 Levin, Kenneth M. and Carol Ann, June 24, 1993
93-SBE-006 Barry, George and Linda, et al., Apr. 22, 1993
92-SBE-013 Pace, Russell B., Jr., and Margaret A., May 7, 1992
92-SBE-008 Stein, Lenore M., Apr. 23, 1992
92-SBE-006 Harvey, Brian L. and Phyllis, Apr. 23, 1992
92-SBE-003 Bauer Stock Trust, etc., Apr. 23, 1992
90-SBE-006 Harrison, Joel N. and Barbara R., and Widdoes, L., Curtis, Aug. 1, 1990
89-SBE-024 Henry J. and Florence Bradley, Sept. 26, 1989
86-SBE-111 Cassady, Richard W., June 10, 1986
86-SBE-072 Hagen, Magnus F. and Denise, Apr. 9, 1986
84-SBE-109 Salke, Alan and Ellen, June 27, 1984
80-SBE-102 Taylor, Hubert J. and Leone E., Aug. 18, 1980
75-SBE-044 Rector, Robert W. and Margaret H., June 3, 1975

SOLVENCY

49-SBE-028 H. C. Fryman Hotel Co. Nov. 18, 1949

STANDARD OF REVIEW

02-SBE-002 Save Mart Supermarkets & Subsidiary, Feb. 6, 2002
99-SBE-007 Michael and Sonia Kishner, Sept. 29, 1999
99-SBE-006 Ernest J. Teichert, Sept. 29, 1999
94-SBE-007 Wilson Development, Inc., Oct. 5, 1994
85-SBE-047 Swiss American Jewelers May 8, 1985
31-SBE-030 Delta Warehouse Co. Dec. 1, 1931
31-SBE-014 Boca Land Co. May 11, 1931

START-UP EXPENSE

80-SBE-132 Lerner, Richard M., Oct. 28, 1980
76-SBE-012 Richardson, Howard and Margaret, Feb. 2, 1976

STATE DISABILITY INSURANCE

83-SBE-268 O’Malley, Robert J., Dec. 13, 1983
83-SBE-205 Johnson, Mildred C., Sept. 15, 1983
83-SBE-027 Barker, John A. and Betsey R., Feb. 1, 1983
82-SBE-066 Heckman, Dwayne W. and Dorothy L., Mar. 31, 1982

STATUTE OF LIMITATIONS

95-SBE-015 Don L. and Marilu Eddlemon, Dec. 12, 1995
95-SBE-010 Ralph F. Lewis, Aug. 31, 1995
95-SBE-003 Joe E. and Betty S. Davis, June 29, 1995
94-SBE-013 Schaffer, Clifford L. and Linda, Dec. 14, 1994
94-SBE-012 McFeaters, Earl W. and Patricia A., Nov. 30, 1994
94-SBE-002 Sierra Pacific Industries, Jan. 5, 1994
92-SBE-002-A Lipinsky, Bernard and Doris, Dec. 3, 1992
86-SBE-097 Markus, Estate of Marion, May 6, 1986
86-SBE-045 Blomsterberg, Kenneth and Saundra P., Mar. 4, 1986
86-SBE-041 Whisenhunt, Robert C., Feb. 4, 1986
86-SBE-024 McPherson, Alan L. and Claire, Feb. 4, 1986
86-SBE-012 Engelbrecht, Frederick and Carol, Feb. 4, 1986
82-SBE-272 Horowitz, Leo and Hilda, Nov. 17, 1982
72-SBE-040 Vinemore Co., Dec. 12, 1972

STATUTE OF LIMITATIONS – ASSESSMENTS

96-SBE-018 Michael and Zorine V. Lewis, Oct. 10, 1996
86-SBE-180 Dasibi Environmental Corporation, Nov. 19, 1986
86-SBE-169 Silverton, Ronald R. and Fawn, Silverton, Ronald R., and Silverton, Ronald R. and Hilda, Sept. 10, 1986
84-SBE-106 Kune, Peter I. and Inga M., June 27, 1984
83-SBE-271 Royster, Robert H. and Mary I., Dec. 13, 1983
83-SBE-200 Doak, Ronald T., Sept. 15, 1983
83-SBE-182 Cotter, Frank and Barbara, Aug. 17, 1983
82-SBE-295 Harcourt, Larue and Alice, Dec. 7, 1982
82-SBE-274 Magidow, Aaron and Eloise, Nov. 17, 1982
82-SBE-002 Benedict, Harold L. and Wanda G., Jan. 5, 1982
81-SBE-154 Hesbon, Arthur H., Nov. 16, 1981
81-SBE-101 Jenkel-Davidson Optical Co., May 19, 1981
81-SBE-004 Rossi, Anthony C. and Cecilia I., Jan. 6, 1981
80-SBE-147 Franzblau, Michael J. and Donna C., Nov. 18, 1980
80-SBE-105 Craft, Robert A. and Dorothy L., Sept. 30, 1980
80-SBE-101 Gebler, Howard A., Aug. 18, 1980
80-SBE-056 Frey, C. Donald and Loretta, May 21, 1980
79-SBE-168 Groupe, Alvin and Irene, Nov. 14, 1979
79-SBE-114 Silver, Robert M. and Rose, June 28, 1979
79-SBE-008 Crosno, King and Dorothy, et al., Jan. 9, 1979
77-SBE-101 Haag, Orville H. and Jeanne K., July 26, 1977
76-SBE-056 Lipton, Lewis and Aurora, May 4, 1976
76-SBE-030 Wilt, William G., Jr., and Mary D., Mar. 8, 1976
75-SBE-028 Gibson, David B. and Delores Y., Apr. 22, 1975
72-SBE-009 Pullman Co., Mar. 28, 1972
69-SBE-009 Hyman, Maurice and Carol B. Feb. 26, 1969
68-SBE-038 Market Lessors, Inc. Sept. 12, 1968
65-SBE-032 Morey, Clarence L. and A. Lois Aug. 3, 1965
65-SBE-029 Jacobs, Robert A. and Nancy R. Aug. 3, 1965
65-SBE-026 American Institute of Interior Designers Aug. 3, 1965
64-SBE-040 Farlow, W. R. and Emma Apr. 7, 1964
64-SBE-013 Trevor, Henry and Ruth Jan. 7, 1964
63-SBE-084 Appleford, W. L. and Ann June 25, 1963
61-SBE-054 North American Aviation, Inc. Aug. 9, 1961
60-SBE-004 American Snuff, Co. Apr. 4, 1960
58-SBE-067 Linde, Rose, J. Dec. 29, 1958
58-SBE-047 Yordan, Philip, Nov. 7, 1958
58-SBE-046 Osbrink, Raymond H., Nov. 7, 1958
57-SBE-029 Sheftall, M. B., Nov. 21, 1957
57-SBE-027 Livingston Bros., Inc. Oct. 16, 1957
54-SBE-002 Penington, Charles R., Jan. 20, 1954
53-SBE-008 Kung Wo Co., Inc. May 5, 1953
49-SBE-004 Andreson Co. Jan. 5, 1949
47-SBE-017 United Oil Co. Dec. 11, 1947
46-SBE-007 Hamburg, Samuel Aug. 22, 1946
44-SBE-007 Hozz, Louis and Ettie, III-208, Mar. 30, 1944
44-SBE-003 Duncan, C. L. Mar. 9, 1944
43-SBE-026 Murphy, Ellen E. July 15, 1943
41-SBE-003 Marshall, Phyllis Dec. 15, 1941

STATUTE OF LIMITATIONS – FEDERAL CHANGE

96-SBE-018 Michael and Zorine V. Lewis, Oct. 10, 1996
83-SBE-271 Royster, Robert H. and Mary I., Dec. 13, 1983
82-SBE-274 Magidow, Aaron and Eloise, Nov. 17, 1982
82-SBE-165 Kaplan, Bert and Hermia, July 26, 1982
81-SBE-145 Smith, Robert G. and Jean C., Oct. 27, 1981
81-SBE-054 McCrary, John M. and Linda S., May 19, 1981
81-SBE-039 Yates, Vera Ralston, Mar. 30, 1981
80-SBE-101 Gebler, Howard A., Aug. 18, 1980
79-SBE-003 Berard, John R. and Betty J., Jan. 9, 1979
78-SBE-022 Kahn, Goldie, Apr. 6, 1978
76-SBE-056 Lipton, Lewis and Aurora, May 4, 1976
75-SBE-040 Luer, Avis J., June 3, 1975
75-SBE-028 Gibson, David B. and Delores Y., Apr. 22, 1975
72-SBE-009 Pullman Co., Mar. 28, 1972
68-SBE-038 Market Lessors, Inc. Sept. 12, 1968
59-SBE-019 Encell, Mary R. Apr. 21, 1959
59-SBE-010 Hermoyne, Inc. Feb. 17, 1959

STATUTE OF LIMITATIONS – GENERAL

43-SBE-025 Schrillo, Anthony T. and Teresa Dec. 13, 1960
43-SBE-025 Mechanics and Merchants National Bank July 15, 1943
43-SBE-009 Anglo-American Mining Corp., Ltd. June 18, 1943

STATUTE OF LIMITATIONS – REFUNDS

06-SBE-001 James C. and Florence Meek, Mar. 28, 2006
96-SBE-012 Jack and Arla Meyer, May 15, 1996
92-SBE-002-A Lipinsky, Bernard and Doris, Dec. 3, 1992
86-SBE-198 Young’s Market Company, Nov. 19, 1986
85-SBE-108 Yaskulski, Sharon G., Sept. 10, 1985
85-SBE-077 Matthiessen, Earl and Marion, July 30, 1985
84-SBE-157 Eagle Banner Ranches, Nov. 14, 1984
84-SBE-113 Zalis, Edwin G. and Rosalie, June 27, 1984
84-SBE-018 Brown, Paul R., Jan. 31, 1984
84-SBE-009 Robinson, Lyric Y., Jan. 17, 1984
83-SBE-260 Hammerman, Richard M. and Claire P., Dec. 13, 1983
83-SBE-150 Wheat, Jerold E., June 21, 1983
83-SBE-089 Mortensen, Ivan R. and R. B., Apr. 5, 1983
83-SBE-022 Urheim, Kenneth, Jan. 1, 1983
83-SBE-004 Gentry, Robert J. and Rosemarie R., Jan. 3, 1983
82-SBE-298 Presley, Raymond D. and Adelaide L., Dec. 9, 1982
82-SBE-288 Baptista, Belle V., , Dec. 7, 1982
82-SBE-245 Marien, Robert B. and Devonne B., Oct. 14, 1982
82-SBE-225 Nylen, Harry O., Sept. 21, 1982
82-SBE-195 Huddleston, Stanley R. and Cheryl J., Aug. 17, 1982
82-SBE-191 Gueldner, Winfried, Aug. 17, 1982
82-SBE-170 Shagets, F. D., July 26, 1982
82-SBE-043 Kennedy, Stephanie M., Mar. 3, 1982
81-SBE-069 Jenkins, Wendell, Sr., June 23, 1981
81-SBE-064 Cowan, Jules, June 23, 1981
80-SBE-075 Harrold, George, Jr., Deceased and Dorothy, June 30, 1980
79-SBE-136 Jindrich, Harold G., Aug. 16, 1979
79-SBE-029 Waslauk, Beverly J., Jan. 9, 1979
78-SBE-072 Avril, Michael and Antha L., Aug. 15, 1978
78-SBE-055 Ray Cavagnaro, Inc., July 26, 1978
78-SBE-022 Kahn, Goldie, Apr. 6, 1978
77-SBE-126 Shapiro, Dave, Sept. 28, 1977
77-SBE-008 Chromalloy American Corp., Feb. 3, 1977
76-SBE-104 Miwok Corp, Dec. 15, 1976
76-SBE-069 Hillyer, William and Betty, June 22, 1976
76-SBE-034 Blitzer, Patricia M., Apr. 5, 1976
76-SBE-026 Rogers, Edmund J., Mar. 8, 1976
75-SBE-074 Busse, Norman W., Nov. 19, 1975
75-SBE-051 Fox, Samuel L., Aug. 19, 1975
75-SBE-048 Bresler, Jerome S. and Mildred C., Aug. 19, 1975
75-SBE-043 Prather, Philip B. and Rachel A., June 3, 1975
75-SBE-031 Loewenstein, Hans George and Edith, Apr. 22, 1975
75-SBE-010 Spradlin, Tolbert D., Jan. 7, 1975
75-SBE-008 Owings, Estate of Zebulon P., Jan. 7, 1975
74-SBE-029 Cervantes, Manuel and Ofelia C., Aug. 1, 1974
74-SBE-019 Bartlett, Frank and Elsie M., May 15, 1974
73-SBE-039 Fortier, Nathaniel Alex, Jr., July 31, 1973
73-SBE-037 First Investment Service Co., July 31, 1973
72-SBE-020 Valley Home Furniture, July 31, 1972
72-SBE-004 Carrington, Francis L. and Carole A., Feb. 15, 1972
70-SBE-035 California Elementary School Administrators’ Assn., Nov. 6, 1970
70-SBE-034 California Assn. of School Administrators, Nov. 6, 1970
70-SBE-022 Challenge Branner Credit Union, July 1, 1970
70-SBE-005 Derikrava, Samuel, Feb. 18, 1970
70-SBE-004 Braeunig, E. C. and P. M., Feb. 18, 1970
68-SBE-034 Bendig, Waldemar H. Aug. 5, 1968
67-SBE-044 Rice, Dwain G. And Mary M. Aug. 7, 1967
67-SBE-039 Craig, Estate of James A. July 7, 1967
67-SBE-002 Textron, Inc. Jan. 3, 1967
66-SBE-044 Rose, A. Brigham and Zelletta M. Aug. 1, 1966
63-SBE-095 Mott, Cleo V. Aug. 7, 1963
63-SBE-080 Daniel Gallagher Teaming, Mercantile and Realty Co. June 16, 1963
59-SBE-025 Skaggs Pay Less Drug Stores June 9, 1959
53-SBE-015 Frank Miratti, Inc. July 23, 1953
48-SBE-001 Johnson, R. C. And Marguerite C. Jan. 7, 1948

STATUTE OF LIMITATIONS – TOLLING

06-SBE-001 James C. and Florence Meek, Mar. 28, 2006
74-SBE-029 Cervantes, Manuel and Ofelia C., Aug. 1, 1974

STATUTE OF LIMITATIONS – WAIVERS

96-SBE-012 Jack and Arla Meyer, May 15, 1996
72-SBE-009 Pullman Co., Mar. 28, 1972
60-SBE-021 T.E. Connolly, Incorporated Sept. 13, 1960
58-SBE-044 Clary Corp. Nov. 7, 1958
56-SBE-001 General Dynamics Corp. Feb. 1, 1956

STATUTORY CONSTRUCTION

10-SBE-001 NASSCO Holdings, Inc., Nov. 17, 2010
02-SBE-008 Helen Cantor, Betty M. Asman & Yakov Kras, Nov. 13, 2002
01-SBE-007David & Marilee Duff, Dec. 20, 2001
92-SBE-013 Pace, Russell B., Jr., and Margaret A., May 7, 1992
91-SBE-003 Retail Marketing Services, Inc., Aug. 1, 1991
89-SBE-006 Belmont Reid & Co., Mar. 2, 1989
88-SBE-003 James F. and Deborah J. Cahil, Apr. 1, 1988
82-SBE-043 Kennedy, Stephanie M., Mar. 3, 1982
83-SBE-001 California Rifle and Pistol Assn., Jan. 3, 1982
78-SBE-038 Los Angeles Area Dodge Dealers Assn., June 29, 1978
74-SBE-038 Horstmier, Arthur W., Sept. 23, 1974
72-SBE-031 Collamore, Melvin D., Oct. 24, 1972
71-SBE-024 Woodward Enterprises, Inc., Aug. 4, 1971
70-SBE-018 Manufacturers Bank, June 4, 1970
64-SBE-086 Continental Holding Corp. Nov. 17, 1964
64-SBE-033 Druyf, Leman and Petronella Mar. 17, 1964
64-SBE-017 Riverside Cement Co. Feb. 18, 1964
60-SBE-005 Smith, Kline & French Laboratories Apr. 4, 1960
50-SBE-007 Edison California Stores, Inc. May 18, 1950
49-SBE-004 Andreson Co. Jan. 5, 1949
45-SBE-006 Hemet Federal Savings and Loan Assn., Et Al. Nov. 14, 1945
43-SBE-032 Bank of America National Trust and Savings Assn. As Trustee Sept. 23, 1943
42-SBE-013 San Francisco Credit Union July 7, 1942

STEP TRANSACTION DOCTRINE

80-SBE-001 Western ICEE Corp., 80-SBE-001, Jan. 8, 1980
65-SBE-008 Gossick, Gustav S. And Stell Apr. 5, 1965

SUBSTANCE V. FORM

09-SBE-001 James A. Alyn and Lisa E. Alyn, May 27, 2009.
07-SBE-002 Larry Geisel and Rhoda Geisel, Dec. 12, 2007.
91-SBE-004 Pacific American Equities, Inc., etc., Aug. 14, 1991
88-SBE-010 Clifford T. Robinson, Apr. 1, 1988
83-SBE-031 Falkenstein, Paul and Nancy, Feb. 1, 1983
77-SBE-040 Eldor, Paul V., Mar. 2, 1977
75-SBE-081 Winkenbach, Wilfred and Gertrude, Dec. 16, 1975
74-SBE-004 Penn Co., Ltd., Feb. 19, 1974
66-SBE-049 Garner, H. H. and Irene W. Sept. 1, 1966
66-SBE-037 Hayward, Sam T. and Andrea K. June 28, 1966
66-SBE-034 Coalinga Oil Corp. June 28, 1966

SUBSTANDARD HOUSING

83-SBE-264 Kim, Don W. and Hyun S., Dec. 13, 1983
83-SBE-242 Plunkett, Donald R., Oct. 26, 1983
83-SBE-204 Hillstrom, Bryan H., Sept. 15, 1983
81-SBE-167 Goodman, Edward and Marion, Dec. 10, 1981
81-SBE-088 Grace, Robert G. W. and Dale Ann, July 29, 1981
80-SBE-066 Shanks, Claude M. and Margaret C., May 21, 1980
80-SBE-055 Cort, Robert J. and Vera, May 21, 1980
80-SBE-051 Belcher, George P., May 21, 1980

SURPLUS MEMBER SAVINGS CAPITAL

02-SBE-009 Christian Community Credit Union, Dec. 13, 2002
99-SBE-002 San Francisco Police Credit Union, Jan. 7, 1999

SUSPENDED CORPORATION

59-SBE-032 Western Miracle Water Softener, Inc. Oct. 13, 1959
58-SBE-016 Atlantic and Pacific Wrecking Co., Inc. July 22, 1958
42-SBE-006 Johnson, Bertine T. June 16, 1942

SUSPENDED DOMESTIC CORPORATION

76-SBE-005 Forrest Freeze Trucking, Inc., Feb. 2, 1976
64-SBE-046 Biggie Furniture Co. May 12, 1964
61-SBE-009 Lomita Plaza, Inc. Mar. 7, 1961