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

T

TANGIBLE PERSONAL PROPERTY

02-SBE-005 Pacificorp, Sept. 12, 2003
91-SBE-003 Retail Marketing Services, Inc., Aug. 1, 1991
86-SBE-179 Crocker National Corporation, Nov. 19, 1986
32-SBE-002 Catalina View Oil Co. Apr. 20, 1932

TAX BENEFIT RULE

01-SBE-005 Ronald F. & Catherine Boeddeker, Nov. 6, 2001
94-SBE-017 Young, Gene and Donna F., Dec. 14, 1994
89-SBE-021 Tishman Realty & Construction Co., and Tishman Davis Corporation, Assumer and/or Transferee, Aug. 2, 1989
86-SBE-170 Simcal Chemical Company, Sept. 10, 1986
86-SBE-066 Cogswell, Estate of Anna, Apr. 9, 1986
86-SBE-065 Antle, Robert V. and Sue, Apr. 9, 1986
82-SBE-285 Digital Scientific Corp., Dec. 7, 1982
82-SBE-254 Argo Petroleum Corp., Nov. 17, 1982
81-SBE-081 H. V. Management Corp., July 29, 1981
63-SBE-056 Scales, Percival M. and Katharine May 7, 1963

TAX COMPUTATION

82-SBE-114 Deamicis, Nelson and Doris, June 29, 1982
30-SBE-013 San Christina Investment Co., et al. Aug. 4, 1930

TAX-EXEMPT ORGANIZATION

98-SBE-005 Automobile Club of Southern California, Nov. 19, 1998
97-SBE-004 USC Surgeons, Inc., Mar. 19, 1997
96-SBE-004 Charter Point Homeowners Association, Mar. 14, 1996
89-SBE-026 Northridge Fashion Center, Inc, Sept. 26, 1989
86-SBE-202 Ensign Club, Dec. 3, 1986
86-SBE-005 Building Industry Association of Superior California, Feb. 4, 1986
85-SBE-154 Inglewood Park Cemetery Assn. Endowment Care Fund, July 30, 1985
73-SBE-049 Escondido Chamber of Commerce, Sept. 17, 1973
66-SBE-033 California Assn. Of Highway Patrolmen June 28, 1966
66-SBE-031 Palo Alto Real Estate Board May 10, 1966
66-SBE-029 South Bay Board of Realtors, Inc. Apr. 21, 1966

TAX SHELTERS

88-SBE-021 Mitzi Briggs Smith, July 26, 1988
88-SBE-012 Harry and Eleanor H. Gonick, May 3, 1988
86-SBE-031 Norton, John H. and Marie E., Feb. 4, 1986
85-SBE-135 De Mey Van Streefkerk, M. T., Nov. 6, 1985
85-SBE-069 Wohler, Henry E. and Marjorie E., June 25, 1985
85-SBE-058 Foster, Howard E. and Karen R., June 25, 1985
84-SBE-165 Simmons, Marvin W. and Iva G., Nov. 14, 1984

TAX TREATY

89-SBE-029 Capitol Industries-Emi, Inc., Oct. 31, 1989
82-SBE-127 Kosdon, Franklin J., June 29, 1982

TAX YEAR / FISCAL YEAR

64-SBE-080 Brown, Morlyn L. and Velma K. Oct. 27, 1964

TAXABLE INCOME

97-SBE-011 Roy and Phyllis Watts, May 8, 1997
86-SBE-144 Bekken, dean E. and Martha, Aug. 20, 1986
86-SBE-082 Wille, Kurt and Elise, Apr. 9, 1986
86-SBE-077 Kahn, Estate of Albert (Dec’d) and Lillian, Apr. 9, 1986
86-SBE-074 Holiday Inns, Inc., Apr. 9, 1986
86-SBE-031 Norton, John H. and Marie E., Feb. 4, 1986
84-SBE-107 Lacey, John and Dolores, June 27, 1984
83-SBE-077 Cohen, Leonard S. and Erlene G., Apr. 5, 1983
80-SBE-084 Redwood Mutual Water Co., Aug. 1, 1980
76-SBE-099 Rule, Janice, Oct. 6, 1976
76-SBE-076 Mraz, John Z. and Diane W., July 26, 1976
72-SBE-030 Blodgett, Estate of Louis M., Oct. 24, 1972
72-SBE-001 Western Outdoor Markets, Dec. 13, 1971
71-SBE-014 Zlotnick, Henry D. and Rae, May 6, 1971
70-SBE-040 Dole, Jack A. and Norma E., Nov. 6, 1970
70-SBE-023 San Antonio Water Co. July 1, 1970
70-SBE-007 Erdman, C. Pardee, Feb. 18, 1970
69-SBE-003 Flaherty, Edward B. and Marion R. Jan. 6, 1969
65-SBE-005 Simpson, Jack W. and Ruth Feb. 3, 1965
64-SBE-099 Gish, Glen and Genevieve Dec. 18, 1964
64-SBE-079 Anderegg, G. F. and Louise M. Oct. 27, 1964
64-SBE-075 Kugelmass, Joseph A. and Elizabeth Oct. 27, 1964
60-SBE-024 Thompson, Edwin J. and Ada Oct. 19, 1960
60-SBE-015 Boys Incorporated Of America June 24, 1960
52-SBE-023 Koch, George and Ada Oct. 7, 1952
52-SBE-005 Harrison Pontiac Co. May 29, 1952
50-SBE-002 G. D. Robertson Co., Inc. Jan. 5, 1950
50-SBE-001 Tydeman, Dr. F. W. L. Jan. 5, 1950
49-SBE-024 Mayo, Archie L. Sept. 15, 1949
49-SBE-021 California Pine Box Distributors Sept. 15, 1949
42-SBE-047 Central Industrial Loan Co. Dec. 2, 1942
42-SBE-021 Fitzgerald, Lillian Ryan July 7, 1942
38-SBE-012 Furlong Estate Co. Dec. 14, 1938

TAXES PAID

84-SBE-136 Sansome Photos, Inc., Sept. 12, 1984

THEFT LOSS (see DEDUCTION – CASUALTY/THEFT LOSS)

86-SBE-078 Krechman, David and Goldie Apr. 9, 1986
84-SBE-067 Shapero, Martin M. May 8, 1984
76-SBE-100 Vanderpool, John E. Oct. 6, 1976
52-SBE-003 Morotti, Dan May 29, 1952

TRANSFER OF TAX LIABILITY

90-SBE-011 Cupples Paper Bag Company, Oct. 23, 1990
90-SBE-004 Zubkoff, Howard and Potash, Michael, etc., Apr. 30, 1990
78-SBE-080 Woodbine Corp., Sept. 27, 1978
66-SBE-044 Rose, A. Brigham and Zelletta M. Aug. 1, 1966
61-SBE-040 3538 Wilshire Corp., et al. June 19, 1961
60-SBE-032 Angelus Building Co. No. 202948 Nov. 15, 1960

TRUSTS – ABUSIVE

83-SBE-127 Burgett, Frank J. and Barbara D., June 21, 1983
82-SBE-251 Shippy, Francis J. and Janyce M., Oct. 14, 1982
82-SBE-070 Morgan, Harry and Carol., Feb. 1, 1982
82-SBE-040 Goodwin, Robert R. and Marjorie M., Mar. 3, 1982
77-SBE-040 Eldor, Paul V., Mar. 2, 1977

TRUSTS – GENERAL

96-SBE-005 Ury Family 1978 Residual Trust, Mar. 14, 1996
88-SBE-002 Estate of Baldwin M. Baldwin, et al., Apr. 1, 1988
86-SBE-109 Brockett, Sheldon I. And Helen E., June 18, 1986
86-SBE-011 Emmerson, Carolyn I., George Emmerson and Mark Emmerson, Feb. 4, 1986
84-SBE-091 Inglewood Park Cemetery Assn. Endowment Care Fund, June 27, 1984
84-SBE-073 Deeks, Charles K. and Mary J., May 8, 1984
84-SBE-063 Odelia D. Lynn Trust, Apr. 5, 1984
84-SBE-019 Elliott, Mary, Jan. 31, 1984
83-SBE-206 Jones, Proctor P. and Martha M., Sept. 15, 1983
82-SBE-042 Hayden, Glen S., Mar. 3, 1982
82-SBE-004 Cusack, William J. and Elizabeth G., Jan. 5, 1982
80-SBE-138 Rowles, Clare E., Oct. 28, 1980
80-SBE-107 Hyman, Lewis and Beverly, Sept. 30, 1980
77-SBE-098 John Perry Cohn Trust No.1, et al., July 26, 1977
76-SBE-076 Mraz, John Z. and Diane W., July 26, 1976
75-SBE-016 Bashara, S. Steven., Mar. 18, 1975
72-SBE-036 Rebecca F. Boughton Trust I, II, and III, Nov. 14, 1972
70-SBE-048 Paul Greening Trust, Dec. 7, 1970
70-SBE-007 Erdman, C. Pardee, Feb. 18, 1970
66-SBE-061 E. J. Mcgah Trust Oct. 6, 1966
66-SBE-050 Gensler, Charles C. Sept. 1, 1966
66-SBE-001 Alexander, Estate of Douglas C. Jan. 4, 1966
65-SBE-033 Hansen, Mrs. Lydia J.  Aug. 3, 1965
64-SBE-074 Elmore, John J., et al. Oct. 27, 1964
64-SBE-054 First National Bank of Chicago June 23, 1964
63-SBE-147 Schott, Walter L. and Emily Dec.11, 1963
63-SBE-123 Title Insurance and Trust Co., Trustee Oct. 21, 1963
63-SBE-101 Greenberg, Samuel, Trustee Aug. 7, 1963
61-SBE-031 Matzger, Edward May 2, 1961
60-SBE-039 First National Bank of Chicago Dec. 13, 1960
60-SBE-023 Hale, Blake and Alice Oct. 19, 1960
59-SBE-043 Citizens National Trust and Savings Bank of Los Angeles, Trustee For Horace Heidt Dec. 16, 1959
58-SBE-002 Barrett, J. F. Dec. 19, 1957
52-SBE-017 Pellas, S. F. July 22, 1952
52-SBE-016 Osbrink, R. H. July 22, 1952
52-SBE-015 Vidor, Doris Warner July 24, 1952
52-SBE-008 Henderson, Jennie Crocker July 22, 1952
52-SBE-007 Toms, Marion F. July 22, 1952
49-SBE-010 Merritt, Rosaline C. Jan. 5, 1949
49-SBE-009 Merritt, Hulett C. Jan. 5, 1949
49-SBE-008 Garland, Estate of William, Deceased, Trust S-1755 Jan. 6, 1949
49-SBE-007 Bing, Leo S. Jan. 5, 1949
49-SBE-003 Osbrink, R. H. and M. E. Jan. 5, 1949
49-SBE-002 Robinson, Trust Estate of Henry M., Deceased Jan. 5, 1949
48-SBE-039 Paley, Jacob Dec. 16, 1948
48-SBE-038 Cohn, Harry Dec. 15, 1948
48-SBE-035 Parma, Agnes Patten Dec. 15, 1948
48-SBE-034 Fenton, Henry G. Dec. 15, 1948
48-SBE-032 Halliburton, Erle P. Dec. 16, 1948
48-SBE-031 Berg, M. F. Dec. 16, 1948
48-SBE-028 Morrison, Estate of Louis W., Deceased Nov. 17, 1948
48-SBE-021 Gaylord, George S. and Gertrude H. Nov. 17, 1948
44-SBE-024 Slater, Estate of William A. May 31, 1944
43-SBE-030 Tremaine, B. Carl July 15, 1943
43-SBE-020 Eichelberger, H. M. July 15, 1943
43-SBE-006 Wormser, Paul June 14, 1943
42-SBE-007 Powell, William H. June 16, 1942
38-SBE-012 Furlong Estate Co. Dec. 14, 1938
32-SBE-022 R. C. Mason & Co., Ltd. June 6, 1932