Franchise and Income Tax Formal Legal Opinions Adopted in 2007

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Appeal No. Appeal Name Date
2007-SBE-001 BENJAMIN R. DU AND CARMELA L. DU
DISMISSAL OF APPEAL
INTEREST - IMPOSITION
INTEREST - SUSPENSION
JURISDICTION
VOLUNTARY COMPLIANCE INITIATIVE
Revenue and Taxation Code section 19101
Revenue and Taxation Code section 19116
Revenue and Taxation Code section 19324
Revenue and Taxation Code section 19752
July 17, 2007
2007-SBE-001-A BENJAMIN R. DU AND CARMELA L. DU, opinion on petition for rehearing
DISMISSAL OF APPEAL
JURISDICTION
PETITION FOR REHEARING
Revenue and Taxation Code section 19334
Feb. 26, 2008
2007-SBE-002 LARRY GEISEL AND RHODA GEISEL
ECONOMIC SUBSTANCE
SUBSTANCE V. FORM
Frank Lyon Co. v. United States (1978) 435 U.S. 561
Provost v. United States (1926) 269 U.S. 443
Dec. 12, 2007
2007-SBE-003 PAUL L. MICKELSEN AND PATRICIA MICKELSEN
INTEREST - IMPOSITION
INTEREST - SUSPENSION
VOLUNTARY COMPLIANCE INITIATIVE
Revenue and Taxation Code section 19101
Revenue and Taxation Code section 19104
Revenue and Taxation Code section 19116
Revenue Ruling 2005-4
FTB Notice 2005-4
Dec. 12, 2007