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Franchise and Income Tax Formal Legal Opinions Adopted in 1932

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Appeal No. Appeal Name Date
32-SBE-001CALIFORNIA NATIONAL BANK OF SACRAMENTO
CONSTITUTIONAL/UNCONSTITUTIONAL
RETROACTIVE APPLICATION - LAW/DECISION
Appeal of Vortox Manufacturing Company, 30-SBE-017, Aug. 4, 1930		 Apr. 20, 1932
32-SBE-002CATALINA VIEW OIL CO.
DEDUCTION - TAXES PAID
TANGIBLE PERSONAL PROPERTY		 Apr. 20, 1932
32-SBE-003PETROLEUM CO.
Appeal of Catalina View Oil Co., 32-SBE-002, Apr. 20, 1932 		Apr. 20, 1932
32-SBE-004PETROLEUM RECTIFYING CO. OF CALIFORNIA
EXEMPT INCOME
Appeal of Vortox Manufacturing Company, 30-SBE-017, Aug. 4, 1930		 Apr. 20, 1932
32-SBE-005SPICER AND CO.
APPORTIONMENT - PRE-UDITPA		 Apr. 20, 1932
32-SBE-006REX OIL CO.
Appeal of Catalina View Oil Co., 32-SBE-002, Apr. 20, 1932		 Apr. 20, 1932
32-SBE-007STANLEY HILLER, LTD.
DEDUCTION - BAD DEBT
FAIR MARKET VALUE		 Apr. 20, 1932
32-SBE-008INSTITUTE OF MUSICAL EDUCATION, LTD.
DEDUCTION - BUSINESS EXPENSE
DEDUCTION - COMPENSATION		 Apr. 21, 1932
32-SBE-009HOMESTAKE MINING CO.
Appeal of Vortox Manufacturing Company, 30-SBE-017, Aug. 4, 1930		 May 10, 1932
32-SBE-010JAMESON PETROLEUM CO.
Appeal of Catalina View Oil Co., 32-SBE-002, Apr. 20, 1932		 May 10, 1932
32-SBE-011KEYSTONE DRUG CO.
DEDUCTION - BAD DEBT
DEDUCTION - DIVDENDS RECEIVED		 May 10, 1932
32-SBE-012UNITED STATES OIL & ROYALTIES CO.
DEPRECIATION/DEPLETION
FAIR MARKET VALUE		 May 10, 1932
32-SBE-013ALAMITOS LAND CO., HOLLY DEVELOPMENT CO., ET AL.
Appeal of United states Oil & Royalties co., 32-SBE-012, May 10, 1932		 May 11, 1932
32-SBE-014BURNHAM EXPLORATION CO.
Appeal of Homestake Mining Co., 32-SBE-009, May 10, 1932		 May 11, 1932
32-SBE-015HANCOCK OIL CO. OF CALIFORNIA
DOING BUSINESS		 May 11, 1932
32-SBE-016INTERTYPE CORPORATION
DEPRECIATION		 May 11, 1932
32-SBE-017MAY DEPARTMENT STORES CO.
ACCOUNTING METHODS
DEDUCTION - TAXES PAID		 May 11, 1932
32-SBE-018PACIFIC COAST ENGINEERING CO.
DEPRECIATION		 May 11, 1932
32-SBE-019PACIFIC CO.
Appeal of Homestake Mining Co., 32-SBE-009, May 10, 1932		 May 11, 1932
32-SBE-020SOLANA BEACH DRUG CO.
DEPRECIATION/AMORTIZATION
GOODWILL		 May 11, 1932
32-SBE-021CROWN REALTY CO.
RETROACTIVE APPLICATION - LAW/DECISION		 May 31, 1932
32-SBE-022R. C. MASON & CO., LTD.
LOSSES - GENERAL
TRUSTS - GENERAL		 June 6, 1932
32-SBE-023CECIL B. DEMILLE PRODUCTIONS, INC.
DOING BUSINESS IN CALIFORNIA
LOSSES - GENERAL		 June 7, 1932
32-SBE-024BREITSTEIN MANUFACTURING CO.
COMPENSATION - REASONABLE V. UNREASONABLE
DEDUCTION - COMPENSATION		 Oct. 10, 1932
32-SBE-025CONSTRUCTION CO. OF NORTH AMERICA
YEAR OF INCLUSIN/TIMING OF INCOME RECOGNITION		 Oct. 10, 1932
32-SBE-026INDEPENDENT ROCK CO., LTD.
CORPORATION ORGANIZATION & REORGANIZATION		 Oct. 10, 1932
32-SBE-027JADE OIL CO.
Appeal of United states Oil & Royalties co., 32-SBE-012, May 10, 1932
Appeal of May Department Stores Co., 32-SBE-017, May 11, 1932		 Oct. 10, 1932
32-SBE-028KILLEFER MANUFACTURING CO.
DOING BUSINESS IN CALIFORNIA		 Oct. 10, 1932
32-SBE-029MERRYMAN ESTATE CO.
Appeal of Union Oil Associates, 32-SBE-032, Oct. 10, 1932		 Oct. 10, 1932
32-SBE-030PIONEER LAUNDRY CO., ET AL.
BASIS
FAIR MARKET VALUE		 Oct. 10, 1932
32-SBE-031RICHMOND FURNITURE CO.
MINIMUM TAX		 Oct. 10, 1932
32-SBE-032UNION OIL ASSOCIATES
DEDUCTION - DIVIDENDS RECEIVED
DOING BUSINESS IN CALIFORNIA
HOLDING COMPANY		 Oct. 10, 1932
32-SBE-033WILSHIRE ANNEX OIL CO.
Appeal of Catalina View Oil Co., 32-SBE-002, Apr. 20, 1932		 Oct. 10, 1932
32-SBE-034FISHER BODY ST. LOUIS CO.
DOING BUSINESS IN CALIFORNIA		 Oct. 11, 1932
32-SBE-035WURM-WOVEN HOSIERY MILLS
DOING BUSINESS IN CALIFORNIA		 Oct. 11, 1932
32-SBE-036CORPORATION OF AMERICA, ET AL.
DEDUCTION - DIVIDENDS RECEIVED		 May 12, 1932
32-SBE-037POPE ESTATE CO.
EXEMPT INTEREST/DIVIDEND		 Oct. 12, 1932
32-SBE-038WESTINGHOUSE ELECTRIC & MANUFACTURING CO.
Appeal of Vortox Manufacturing Company, 30-SBE-017, Aug. 4, 1930 		Oct. 12, 1932
32-SBE-039FILOLI, INC.
CORPORATION MINIMUM TAX/COMMENCING CORPORATION TAX		 Oct. 17, 1932
32-SBE-040HOWARD AUTOMOBILE CO.
EXEMPT INTEREST/DIVIDENDS
Appeal of Homestake Mining Co., 32-SBE-009, May 10, 1932		 Oct. 25, 1932
32-SBE-041HOWARD AUTOMOBILE CO OF LOS ANGELES
Appeal of Howard Automobile co., 32-SBE-040, Oct. 25, 1932		 Oct. 25, 1932
32-SBE-042HOWARD AUTOMOBILE CO. OF LOS ANGELES
Appeal of Vortox Manufacturing Company, 30-SBE-017, Aug. 4, 1930
Appeal of Howard Automobile co., 32-SBE-040, Oct. 25, 1932		 Oct. 25, 1932
32-SBE-043SOUTHWESTERN CEMENT ASSOCIATES, ET AL.
Appeal of Union Oil Associates, 32-SBE-032, Oct. 10, 1932		 Nov. 1, 1932
32-SBE-044OLIVER CONTINUOUS FILTER CO.
Appeal of Union Oil Associates, 32-SBE-032, Oct. 10, 1932		 Dec. 12, 1932