Franchise and Income Tax Formal Legal Opinions 2001

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Appeal No.

Appeal Name

Date

01-SBE-001

MICHAEL E. MYERS
DUE PROCESS
FRIVOLOUS ARGUMENTS
NON-FILER
PENALTY – FRIVOLOUS APPEAL
PENALTY – LATE FILING
SELF-INCRIMINATION
Revenue and Taxation Code section 19087
Revenue and Taxation Code section 19131
Internal Revenue Code section 61
Internal Revenue Code section 861
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
United States v. Burke (1992) 504 U.S. 229,
United States v. Romero (9th Cir. 1981) 640 F.2d 1014

May 31, 2001

2001-SBE-002

REITMAN ATLANTIC CORP.
DOING BUSINESS IN CALIFORNIA
FOREIGN CORPORATION – RIGHT TO APPEAL
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND
Revenue and Taxation Code section 23101
Revenue and Taxation Code section 23151
Revenue and Taxation Code section 23301
Revenue and Taxation Code section 23301.5
Revenue and Taxation Code section 23301.6
Code of Civil Procedure section 411
Corporations Code section 191
Corporations Code section 2105
Corporations Code section 2203
Corporations Code section 6203
Carl F. W. Borgward, G.M.B.H. v. Superior Court (1958) 51Cal.2d 72
Mediterranean Exports, Inc. v. Superior Court (1981) 119 Cal.App.3d 605
United Medical Management Ltd. v. Gatto (1996) 49 Cal.App.4th 1732
Appeal of Al Tirpa & Associates, Inc., 97-SBE-007, Feb. 26, 1997

May 31, 2001

01-SBE-002-A

REITMAN ATLANTIC CORP.
FOREIGN CORPORATION - RIGHT TO APPEAL
PETITION FOR REHEARING

Nov. 29, 2001

01-SBE-003

JEREMIAH XAVIER SPICER, ET AL.
HOMEOWNER AND RENTER PROPERTY TAX ASSISTANCE
MINORS
Revenue and Taxation Code section 20505
Revenue and Taxation Code section 20510
Revenue and Taxation Code section 20645
Burnand v. Irigoyen, (1947) 30 Cal.2d 861

May 31, 2001

01-SBE-004

SAMUEL L. FLORES
INCOME FROM INTANGIBLES
NON-CALIFORNIA SOURCE INCOME
NONRESIDENT
Revenue and Taxation Code section 17041
Revenue and Taxation Code section 17951
Indian Gaming Regulatory Act, 25 U.S.C. section 2701, et seq.
Bryan v. Itasca County (1976) 426 U.S. 373
Chemehuevi Ind. Tribe v. California State Board of Equalization (9th Cir. 1985) 757 F.2d 1047
Palm Springs Spa, Inc. v. County of Riverside (1971) 18 Cal.App.3d 371

June 21, 2001

01-SBE-005

RONALD F. & CATHERINE BOEDDEKER
TAX BENEFIT RULE
Revenue and Taxation Code section 17026
Internal Revenue Code section 111
Hillsboro National Bank v. Commissioner (1983) 460 U.S. 370

Nov. 6, 2001

01-SBE-006-A

RAYMOND H. AND MARGARET R. BERNER
COLLATERAL ESTOPPEL
PENALTY – NOTICE AND DEMAND
RESIDENCY
RES JUDICATA
Revenue and Taxation Code section 17014
Revenue and Taxation Code section 19133
California Code of Regulations, title 18, section 17014

Aug. 1, 2001

01-SBE-007

DAVID & MARILEE DUFF
PENALTY – ESTIMATED TAX
PENALTY – LATE FILING
STATUTORY CONSTRUCTION
WITHHOLDING
Revenue and Taxation Code section 19131
Revenue and Taxation Code section 19136
Unemployment Insurance Code section 13020

Dec. 20, 2001