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

U

UDITPA (see UNITARY BUSINESS)

84-SBE-129 Huntington Alloys, Inc., Sept. 12, 1984
83-SBE-221 Aimor Corp., Oct. 26, 1983
83-SBE-178 Johns-Manville Sales Corp., Aug. 17, 1983
83-SBE-068 Standard Oil Co. of California, Mar. 2, 1983
78-SBE-003 Pup’N’Taco Drive Up, Jan. 11, 1978

UNITARY BUSINESS – APPORTIONMENT

02-SBE-005 Pacificorp, Sept. 12, 2003
02-SBE-004 Crisa Corporation, June 20, 2003
99-SBE-005-A Huffy Corporation, Sept. 1, 1999
99-SBE-005 Huffy Corporation, Apr. 22, 1999
95-SBE-014 PDA Engineering, Nov. 28, 1995
95-SBE-013 First Pacific Bank; First Pacific Bancorp, Inc., Nov. 9, 1995
93-SBE-003 Union Carbide Corporation, Jan. 13, 1993
89-SBE-028 The Proctor & Gamble Manufacturing Company, et al., Sept. 26, 1989
89-SBE-017 Merrill, Lynch, Pierce, Fenner & Smith, Inc., June 2, 1989
88-SBE-022-A Finnigan Corporation, Jan. 24, 1988
88-SBE-022 Finnigan Corporation, Aug. 25, 1988
86-SBE-170 Simcal Chemical Company, Sept. 10, 1986
86-SBE-106 Armour Oil Company, June 10, 1986
86-SBE-105 American Medical Buildings, Inc., June 10, 1986
86-SBE-101 United Parcel Service, Inc., May 6, 1986
86-SBE-074 Holiday Inns, Inc., Apr. 9, 1986
86-SBE-049 Evergreen Marine Corporation (Calif.) Ltd., Mar. 4, 1986
86-SBE-022 Marketing Management, Inc., Feb. 4, 1986
86-SBE-013 Foothill Publishing Co. and The Record Ledger, Inc., Feb. 4, 1986
82-SBE-094 Bay Alarm Co, June 29, 1982
82-SBE-093 American Telephone and Telegraph Co., June 29, 1982
82-SBE-019 Pauley Petroleum, Inc., Feb. 1, 1982
81-SBE-080 Garfinckel, Brooks Brothers, Miller and Rhoads, Inc., July 29, 1981
79-SBE-093 Milwaukee Professional Sports and Services, Inc., June 28, 1979
78-SBE-003 Pup’N’Taco Drive Up, Jan. 11, 1978
74-SBE-047 Royal Crown Cola Co., Nov. 12, 1974
66-SBE-070 Joyce, Inc. Nov. 23, 1966
65-SBE-040 Velsicol Chemical Corp. Oct. 5, 1965
65-SBE-036 Oakland Aircraft Engine Service, Inc. Oct. 5, 1965
65-SBE-009 John Blair and Co., Mar. 4, 1965
64-SBE-078 Campbell Chain Co. of California, Oct. 27, 1964
64-SBE-067 SIMCO, Inc., Oct. 27, 1964
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
63-SBE-034 Montgomery Ward and Co., Inc. Mar. 23, 1963
62-SBE-045 New York Football Giants, Inc., et al., Aug. 27, 1962
62-SBE-037 Twentieth Century-Fox Film Corp., July 10, 1962
62-SBE-025 Hammond Organ Co., May 17, 1962
61-SBE-081 John Deere Plow Co. of Moline, Dec 13, 1961
61-SBE-080 The Lane Co. Inc., Dec 13, 1961
61-SBE-056 Interstate Finance Co., Aug. 9, 1961
61-SBE-005 American President Lines, LTD., Jan. 5, 1961
58-SBE-041 Kaiser-Frazer Sales Corp., Nov. 7, 1958
53-SBE-012 El Dorado Oil Works, July 21, 1953
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
52-SBE-025 American President Line, LTD., Dec. 18, 1952
48-SBE-013 FORD Motor Co., Apr. 22, 1948
48-SBE-004 Hammond Instrument Co. Jan. 29, 1948
44-SBE-035 R. L. Polk and Co., Oct. 26, 1944
43-SBE-013 Bartholomae Oil Corp.  July 15, 1943
43-SBE-012 Western Loan and Building Co., June 18, 1943
43-SBE-004 New Jersey Zinc Sales Co., June 14, 1943

UNITARY BUSINESS – COMBINATION

95-SBE-011 United Mizrahi Bank, Aug. 31, 1995
95-SBE-006 The Bank of Tokyo, Limited and Union Bank (Formerly California First Bank), Aug. 2, 1995
95-SBE-001 Alameda Bancorporation, Inc., et al., Mar. 9, 1995
94-SBE-016 Business Exchange, Inc., Dec. 13, 1994
94-SBE-008 PBS Building Systems, Inc., and PKH Building Systems, Inc., Nov. 17, 1994
93-SBE-002 PPG Industries, Inc., Jan. 13, 1993
93-SBE-009 F.W. Woolworth Co., et al., June 24, 1993
92-SBE-025 Faberge, Incorporated, et al., Oct. 29, 1992
92-SBE-022 Lakeside Village Apartments, Inc., July 30, 1992
92-SBE-021 Dart Container Corporation of California, July 30, 1992
92-SBE-016 Yellow Freight System, Inc., June 18, 1992
92-SBE-015 Hearst Corporation, The, June 18, 1992
92-SBE-007 Insul-8 Corporation, Apr. 23, 1992
91-SBE-001 Scovill, Inc., May 2, 1991
90-SBE-016 Power-Line Sales, Inc., Dec. 5, 1990
90-SBE-002 Robert A. Fabel, Inc., Jan. 24, 1990
90-SBE-001-A Meadows Realty Company, et al., June 6, 1990
90-SBE-001 Meadows Realty Company, et al., Jan. 24, 1990
89-SBE-029 Capitol Industries-Emi, Inc., Oct. 31, 1989
89-SBE-005 A.M. Castle & Co., Mar. 2, 1989
89-SBE-001 Automatic Data Processing West, Inc., Jan. 11, 1989
88-SBE-026 Envirocal, Inc., et al., Nov. 15, 1988
88-SBE-017 Gasco Gasoline, Inc., et al., June 1, 1988
87-SBE-070 Quaker State Oil Refining Corporation, Oct. 6, 1987
87-SBE-050 Postal Press, June 17, 1987
87-SBE-033 Hooker Insustries, Inc., May 7, 1987
87-SBE-024 U-Haul Co. of Van Nuys, Mar. 3, 1987
87-SBE-006 Manchester and Tank Equipment Company, Jan. 6, 1987
86-SBE-189 Photo-Marker Corporation of California, Nov. 19, 1986
86-SBE-185 Hill and Dale Land Company, Nov. 19, 1986
86-SBE-180 Dasibi Environmental Corporation, Nov. 19, 1986
86-SBE-171 Specialty Restaurants Corporation, Sept. 10, 1986
86-SBE-163 National Dollar Store, Ltd., The, Sept. 10, 1986
86-SBE-086 Bredero California, Inc., Bredero Consulting, Inc., and Best Blocks, Inc., May 6, 1986
86-SBE-062 Tropicana Inn, Inc., Mar. 4, 1986
86-SBE-049 Evergreen Marine Corporation (Calif.) Ltd., Mar. 4, 1986
86-SBE-043 Bancal Tri-State Corporation, Mar. 4, 1986
86-SBE-042 Andreini and Company and Ash Slough Vineyards, Inc., Mar. 4, 1986
86-SBE-038 Trails End, Inc., Feb. 4, 1986
86-SBE-013 Foothill Publishing Co. and The Record Ledger, Inc., Feb. 4, 1986
85-SBE-155 A. Eptstein and Sons, Inc., Feb. 5, 1985
85-SBE-152 O. S. C., Corporation, et al., Dec. 3, 1985
85-SBE-147 Coachmen Industries of California, Inc., Dec. 3, 1985
85-SBE-106 Trails End, Inc., Sept. 10, 1985
85-SBE-080 Powerince Oil Co., June 26, 1985
85-SBE-056 California First Bank, June 25, 1985
85-SBE-006 Hoya Lens of America, Inc., Jan. 8, 1985
84-SBE-179 Grupe Company., et al., Jan. 8, 1984
84-SBE-155 C. H. Stuart Inc., Nov. 14, 1984
84-SBE-152 Allstate Enterprises, Inc., et al., Nov. 14, 1984
84-SBE-146 Lancaster Colony Corporation, Oct. 10, 1984
84-SBE-141 A. Epstein and Sons, Inc., Oct. 10, 1984
84-SBE-135 Pfizer, Inc., Sept. 12, 1984
84-SBE-134 Nippondenso of Los Angeles, Inc., Sept. 12, 1984
84-SBE-131 Lee Mar of California and Valley Sportswear Mfg. Co., Inc., Sept. 12, 1984
84-SBE-098 Vidal Sassoon of New York, June 27, 1984
84-SBE-096 Triangle Publications, Inc., June 27, 1984
84-SBE-095 Stanwick Corp., June 27, 1984
84-SBE-093 P and M Lumber Products, Inc., June 27, 1984
84-SBE-087 Dynamic Speaker Corp., June 27, 1984
84-SBE-056 Santa Anita Consolidated, Inc., et al., Apr. 5, 1984
83-SBE-249 Robert E. McKee, Inc., Dec. 13, 1983
83-SBE-231 Mole-Richardson Co., Oct. 26, 1983
83-SBE-226 Garibaldi Land Co., Oct. 26, 1983
83-SBE-152 Amwalt Group, Inc., July 28, 1983
83-SBE-121 Unitco, Inc., June 21, 1983
83-SBE-120 Pittsburgh-Des Moines Steel Co., June 21, 1983
83-SBE-069 ITO Cariani Sausage Co., Inc., Apr. 5, 1983
83-SBE-041 Lumidor Manufacturing Co. Mar. 1, 1983
82-SBE-306 Mohasco Corp., Oct. 14, 1982
82-SBE-182 New Home Sewing Machine Co., Aug. 17, 1982
82-SBE-145 Data General Corp., July 26, 1982
82-SBE-102 Saga Corp., June 29, 1982
82-SBE-099 Myles Circuits, Inc., June 29, 1982
82-SBE-098 Kikkoman International, Inc., June 29, 1982
82-SBE-094 Bay Alarm Co., June 29, 1982
82-SBE-052 Hollywood Film Enterprises, Inc., Mar. 31, 1982
81-SBE-115 Beck/Arnley Corp. of California, Sept. 29, 1981
81-SBE-011 Credit Bureau Central, Inc., Feb. 2, 1981
80-SBE-141 L and B Manufacturing Co., Nov. 18, 1980
80-SBE-140 Cox Hobbies, Inc., Nov. 18, 1980
80-SBE-117 National Silver Co., Oct. 28, 1980
80-SBE-069 Daniel Industries, Inc., June 30, 1980
80-SBE-010 Wynn Oil Co., Feb. 6, 1980
79-SBE-002 Shachihata, Inc., U.S.A., Jan. 9, 1979
79-SBE-001 Allright, Cal, Inc., Jan. 9, 1979
78-SBE-105 Cascade Dental Laboratory, Inc., et al., Dec. 5, 1978
78-SBE-077 Scholl, Inc., et al., Sept. 27, 1978
78-SBE-004 Texaco, Inc., Jan. 11, 1978
77-SBE-135 Putnam Fund Distributors, Inc., et al., Dec. 6, 1977
77-SBE-129 Standard Brands, Inc., Oct. 18, 1977
77-SBE-128 Regal of California, Inc., Oct. 18, 1977
77-SBE-106 Arkla Industries, Inc., Aug. 16, 1977
77-SBE-096 Revere Copper and Brass, Inc., July 26, 1977
77-SBE-051 O.K. Earl Corp., Apr. 6, 1977
77-SBE-036 Pup’N’Taco Drive Up, Mar. 2, 1977
77-SBE-033 Beecham, Inc., Mar. 2, 1977
77-SBE-016 Parador Mining Co., Inc, Feb. 3, 1977
76-SBE-061 Automated Building Components, Inc., June 22, 1976
75-SBE-047 Grolier Society, Inc., Aug. 19, 1975
74-SBE-034 ITE Circuit Breaker Co., Sept. 23, 1974
72-SBE-026 Browning Manufacturing Co., et al., Sept. 14, 1972
72-SBE-019 F. W. Woolworth Co., July 31, 1972
72-SBE-014 Anaconda Co., May 11, 1972
72-SBE-003 Harbison-Walker Refractories Co., Feb. 15, 1972
70-SBE-038 Monsanto Co., Nov. 6, 1970
70-SBE-033 Signal Oil and Gas Co., Sept. 14, 1970
70-SBE-016 Harbison-Walker Refractories Co., May. 14, 1970
70-SBE-013 Swift & Co., Apr. 7, 1970
70-SBE-010 Maryland Cup Corp., Feb. 18, 1970
70-SBE-008 Bret Harte Inn, Inc., et al., Feb. 18, 1970
69-SBE-027 Williams Furnance Co. Aug. 7, 1969
69-SBE-005 AMP, Inc. Jan. 6, 1969
68-SBE-029 H & R BLOCK, Inc. June 6, 1968
67-SBE-065 Simmonds Saw and Steel Co., Dec. 12, 1967
67-SBE-045 Anchor Hocking Glass Corp., Aug. 7, 1967
67-SBE-037 Servomation Corp, et al., July 7, 1967
67-SBE-035 Combustion Engineering, Inc. July 7, 1967
67-SBE-018 Weatherhead Co. Apr. 24, 1967
67-SBE-011 Seng Co. of California Mar. 7, 1967
67-SBE-001 Jack Harris, Inc. Jan. 3, 1967
66-SBE-082 WM. Wrigley Jr. Co. Dec. 15, 1966
66-SBE-081 White Motor Corp. Dec. 15, 1966
66-SBE-073 Perk Foods Co. of California Nov. 23, 1966
66-SBE-070 Joyce, Inc. Nov. 23, 1966
65-SBE-038 Thomas J. Lipton, Inc., Oct. 5, 1965
65-SBE-037 Joseph Magnin Co., Inc., Oct. 5, 1965
65-SBE-035 Aircraft Engineering and Maintenance Co., Oct. 5, 1965
65-SBE-014 Hunt Foods and Industries, Inc., et al., Apr. 5, 1965
64-SBE-091 Cutter Laboratories Nov. 17, 1964
64-SBE-078 Campbell Chain Co. of California Oct. 27, 1964
64-SBE-067 SIMCO, Inc. Oct. 27, 1964
64-SBE-026 Allied Properties Mar. 17, 1964
63-SBE-079 McCall Corp., June 16, 1963
63-SBE-046 Carl M. Halvorson, Inc. Mar. 20, 1963
62-SBE-039 Champion Co., Aug. 6, 1962<
62-SBE-037 Twentieth CENTURY-FOX Film Corp. July 10, 1962
62-SBE-030 United States Plywood Corp., May 17, 1962
61-SBE-036 Beneficial Finance Co. of Alameda and Affiliates June 6, 1961
61-SBE-020 Ohrbash’s, Inc., Apr. 4, 1961
60-SBE-006 Fourco Glass Co., Apr. 4, 1060
60-SBE-003 Dr. Posner Shoe Co., Inc. Apr. 4, 1960
59-SBE-045 Holly Development Co., May 20, 1959
59-SBE-031 Diana Shop of Waukesha, Inc., Sept. 15, 1959
59-SBE-023 Industrial Management Corp., June 9, 1959
59-SBE-022 Highland Corp., May 20, 1959
58-SBE-064 Public Finance Co., Dec. 29, 1958
58-SBE-059 St. Regis Paper Co., Dec. 16, 1958
58-SBE-054 Eljer Co., Dec. 16, 1958
58-SBE-051 Beatrice Foods Co., Nov. 19, 1958
58-SBE-050 American Can Co., Nov. 19, 1958
58-SBE-005 United Linen Supply Co., Dec. 19, 1957
58-SBE-003 Interstate Real Estate Trust, Dec. 19, 1957
57-SBE-031 RKO Radio Pictures, Inc., Dec. 17, 1957
57-SBE-018 Union Carbide and Carbon Corp., Aug. 19, 1957
57-SBE-007 W. J. Bush and Co., Inc., and W. J. Bush Citrus Products Co., Inc., June 12, 1957
56-SBE-006 Gibson Wine Co., June 22, 1956
55-SBE-004 Halliburton Oil Well Cementing Co., Apr. 20, 1955
52-SBE-030 Florsheim Shoe Store Co., Dec. 18, 1952
52-SBE-004 Youngstown Steel Products Co. of California, May 29, 1952
48-SBE-020 Bostitch Western, Inc., Nov. 17, 1948
46-SBE-008 M. Seller Co., Aug. 22, 1946
46-SBE-004 Howe Scale Co., Mar. 28, 1946
46-SBE-003 Houghton Mifflin Co., Mar. 28, 1946
45-SBE-002 Givandan-Delawanna, Inc., May 9, 1945
44-SBE-031 Art Rattan Works, Aug. 24, 1944
44-SBE-027 San Diego Fruit and Produce Co., July 19, 1944
44-SBE-009 Tung-Sol Lamp Works, Inc. Mar. 30, 1944
44-SBE-006 Century Metalcraft Corp., Mar. 30, 1944
44-SBE-005 P. Lorillard Co., Mar. 9, 1944
43-SBE-018 E. K. Wood Lumber Co., July 15, 1943

UNITARY BUSINESS – CREDITS

97-SBE-001 AeroVironment, Inc., Jan. 10, 1997

UNITARY BUSINESS – DISTORTION

61-SBE-020 Ohrbash’s, Inc.  Apr. 4, 196

UNITARY BUSINESS – DIVERSE LINES OF BUSINESS

93-SBE-007 Merry Mary Fabrics, Inc., Et Al., Apr. 22, 1993
92-SBE-021 Dart Container Corporation of California, July 30, 1992
90-SBE-010 Sierra Production Service, Inc., Sept. 12, 1990
89-SBE-018 Dental Insurance Consultants, Inc., Aug. 2, 1989
89-SBE-007 Twentieth Century-Fox Film Corporation, Mar. 2, 1989
85-SBE-107 W. K. Equipment Company, Sept. 10, 1985
85-SBE-048 J. B. Torrance, Inc., May 8, 1985
85-SBE-001 Atlas Hotels, Inc., Jan. 8, 1984
83-SBE-231 Mole-Richardson Co., Oct. 26, 1983
82-SBE-099 Myles Circuits, Inc., June 29, 1982
82-SBE-094 Bay Alarm Co., June 29, 1982
80-SBE-069 Daniel Industries, Inc., June 30, 1980
72-SBE-026 Browning Manufacturing Co., et al., Sept. 14, 1972
70-SBE-013 Swift & Co. Apr. 7, 1970
67-SBE-015 Lear Siegler, Inc. Apr. 24, 1967
64-SBE-026 Allied Properties Mar. 17, 1964
58-SBE-051 Beatrice Foods Co. Nov. 19, 1958

UNITARY BUSINESS – GENERAL

06-SBE-002 Apple Computer, Inc., Nov. 20, 2006
96-SBE-002 Control Data Corp., Et At., Feb. 22, 1996
96-SBE-001 Beneficial California, Inc., Feb. 22, 1996
95-SBE-016 Fluor Corporation, Dec. 12, 1995
95-SBE-014 PDA Engineering, Nov. 28, 1995
95-SBE-013 First Pacific Bank; First Pacific Bancorp, Inc., Nov. 9, 1995
95-SBE-011 United Mizrahi Bank, Aug. 31, 1995
95-SBE-006 The Bank of Tokyo, Limited and Union Bank (Formerly California First Bank), Aug. 2, 1995
95-SBE-004 Fairmont Hotel Company, June 29, 1995
95-SBE-002 Cullinet Software, Inc., et al., May 4, 1995
95-SBE-001 Alameda Bancorporation, Inc., et al., Mar. 9, 1995
94-SBE-016 Business Exchange, Inc., Dec. 13, 1994
94-SBE-009 Mazda Motors of America (Central), Inc., Nov. 29, 1994
94-SBE-008 PBS Building Systems, Inc., and PKH Building Systems, Inc., Nov. 17, 1994
93-SBE-002 PPG Industries, Inc., Jan. 13, 1993
92-SBE-025 Faberge, Incorporated, et al., Oct. 29, 1992
92-SBE-022 Lakeside Village Apartments, Inc., July 30, 1992
92-SBE-021 Dart Container Corporation of California, July 30, 1992
92-SBE-016 Yellow Freight System, Inc., June 18, 1992
92-SBE-015 Hearst Corporation, The June 18, 1992
92-SBE-007 Insul-8 Corporation, Apr. 23, 1992
86-SBE-194 Signal Companies, Inc., Nov. 19, 1986
86-SBE-086 Bredero California, Inc., Bredero Consulting, Inc., and Best Blocks, Inc., May 6, 1986
86-SBE-057 Miller, Roger D. and Mary, Mar. 4, 1986
86-SBE-049 Evergreen Marine Corporation (Calif.) Ltd., Mar. 4, 1986
86-SBE-044 Berry Enterprises, Inc., Mar. 4, 1986
86-SBE-043 Bancal Tri-State Corporation, Mar. 4, 1986
86-SBE-042 Andreini and Company and Ash Slough Vineyards, Inc., Mar. 4, 1986
86-SBE-038 Trails End, Inc., Feb. 4, 1986
86-SBE-022 Marketing Management, Inc., Feb. 4, 1986
84-SBE-086 Centennial Equities Corp., June 27, 1984
84-SBE-057 Union Carbide Corp., Apr. 5, 1984
83-SBE-176 Holloway Investment Co., Aug. 17, 1983
83-SBE-120 Pittsburgh-Des Moines Steel Co., June 21, 1983
83-SBE-119 Occidental Petroleum Corp., June 21, 1983
80-SBE-142 Tosco Corp., Nov. 18, 1980
72-SBE-039 Universal C.I.T. Credit Corp., Dec. 12, 1972
72-SBE-015 Bristol-Myers Co., May 11, 1972
70-SBE-020 Sears, Roebuck and Co., et al., June 4, 1970
69-SBE-020 WARNER BROS Pictures, Inc. May 5, 1969
69-SBE-006 PARAMOUNT Pictures Corp. Jan. 6, 1969
64-SBE-084 Union Oil Co. of California Nov. 17, 1964
64-SBE-083 Richfield Oil Corp., Nov. 17, 1964
64-SBE-048 W. J. Voit Rubber Co. May 12, 1964

UNITARY BUSINESS – INSTANT UNITY

90-SBE-015 Dr. Pepper Bottling Company, Dec. 5, 1990
90-SBE-003 Signal Companies, Inc., The, Jan. 24, 1990
85-SBE-001 Atlas Hotels, Inc., Jan. 8, 1984

UNITARY BUSINESS – INTRASTATE

95-SBE-001 Alameda Bancorporation, Inc., et al., Mar. 9, 1995
86-SBE-086 Bredero California, Inc., Bredero Consulting, Inc., and Best Blocks, Inc., May 6, 1986
82-SBE-181 Mark IV Metal Products, Inc., Aug. 17, 1982
75-SBE-001 Chanticleer Investment Co., Jan. 7, 1974

UNITARY BUSINESS – MONSANTO DOCTRINE

82-SBE-098 Kikkoman International, Inc., June 29, 1982
77-SBE-128 Regal of California, Inc., Oct. 18, 1977

UNITARY BUSINESS – OWNERSHIP

96-SBE-017 AMP Incorporated, Oct. 10, 1996
90-SBE-013 Rockwell International Corporation, Nov. 27, 1990
87-SBE-053 Willamette Industries, Inc., June 17, 1987
86-SBE-057 Miller, Roger D. and Mary, , Mar. 4, 1986
85-SBE-100 Nevis Industries, Inc., Sept. 10, 1985
84-SBE-094 Rain Bird Sprinkler Mfg. Corp., et al., June 27, 1984
84-SBE-052 B. K. I. Management Co., Inc., Apr. 5, 1984
84-SBE-017 Taylor Topper, Inc., Jan. 31, 1984
84-SBE-013 Douglas Furniture of California, Inc., Jan. 31, 1984
82-SBE-102 Saga Corp., June 29, 1982
78-SBE-003 Pup’N’Taco Drive Up, Jan. 11, 1978
77-SBE-129 Standard Brands, Inc., Oct. 18, 1977
77-SBE-096 Revere Copper and Brass, Inc., July 26, 1977
70-SBE-033 Signal Oil and Gas Co., Sept. 14, 1970
70-SBE-032 Shaffer Rentals, Inc., Sept. 14, 1970