Franchise and Income Tax Formal Legal Opinions Adopted in 1942
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| Appeal No. | Appeal Name | Date |
|---|---|---|
| 42-SBE-001 | EMPORIUM CAPWELL CORP. DOING BUSINESS IN CALIFORNIA |
June 16, 1942 |
| 42-SBE-002 | GIBBONS, DOLORES DEL RIO EXEMPT INCOME |
June 16, 1942 |
| 42-SBE-003 | HALL, ALEXANDER COMMUNITY PROPERTY PROPERTY SETTLEMENT |
June 16, 1942 |
| 42-SBE-004 | HAMMOND, CHARLES E. CLAIM OF RIGHT DOCTRINE PENSION PLANS |
June 16, 1942 |
| 42-SBE-005 | HAMMOND, DARLENE T. | June 16, 1942 |
| 42-SBE-006 | JOHNSON, BERTINE T. WORTHLESS STOCK LOSS SUSPENDED CORPORATION LOSSES - YEAR SUSTAINED |
June 16, 1942 |
| 42-SBE-007 | POWELL, WILLIAM H. TRUSTS - GENERAL ALIMONY V. PROPERTY SETTLEMENT |
June 16, 1942 |
| 42-SBE-008 | CITIZENS NATIONAL TRUST AND SAVINGS BANK OF LOS ANGELES, TRUSTEE UNDER TRUST 1411 FOR THE BENEFIT
OF LESLIE G. BREHM TRUSTS - GENERAL ALIMONY V. PROPERTY SETTLEMENT |
June 16, 1942 |
| 42-SBE-009 | CITIZENS NATIONAL TRUST AND SAVINGS BANK OF LOS ANGELES, TRUSTEE UNDER TRUST 1412 FOR THE BENEFIT OF ELIZABETH B. METCALF | June 16, 1942 |
| 42-SBE-010 | YELLEN, JACK SELIG CREDIT - OTHER STATE TAXES |
July 7, 1942 |
| 42-SBE-011 | WAKEFIELD BUILDING, INC. BAD DEBT LOSSES - YEAR SUSTAINED |
July 7, 1942 |
| 42-SBE-012 | UTAH CONSTRUCTION CO. BAD DEBT LOSSES GENERAL |
July 7, 1942 |
| 42-SBE-013 | SAN FRANCISCO CREDIT UNION STATUTORY CONSTRUCTION CREDIT UNIONS |
July 7, 1942 |
| 42-SBE-014 | OPPENHEIMER, ARTHUR C. YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION |
July 7, 1942 |
| 42-SBE-015 | OPPENHEIMER, MARTHA K. | July 7, 1942 |
| 42-SBE-016 | MUTUAL BUILDING AND LOAN ASSN.
OF FULLERTON BANKS & FINANCIAL CORPORATIONS |
July 7, 1942 |
| 42-SBE-017 | MARCUS LESOINE, INC. APPORTIONMENT - PRE - UDITPA INTEREST INCOME |
July 7, 1942 |
| 42-SBE-018 | INDIA PAINT AND LACQUER CO. CANCELLATION OF DEBT |
July 7, 1942 |
| 42-SBE-019 | HONIGBAUM, ALFRED | July 7, 1942 |
| 42-SBE-020 | FRANCO WESTERN OIL CO. DEPLETION DEDUCTION - BUSINESS EXPENSE |
July 7, 1942 |
| 42-SBE-021 | FITZGERALD, LILLIAN RYAN DEDUCTION - BUSINESS EXPENSE DIVIDENDS RECEIVED / DIVIDEND INCOME TAXABLE INCOME |
July 7, 1942 |
| 42-SBE-022 | FITCH, FRANKE C. DEDUCTION - TAXES PAID OTHER STATE TAXES |
July 7, 1942 |
| 42-SBE-023 | CHICAGO PNEUMATIC TOOL CO. APPORTIONMENT - PRE - UDITPA COST OF GOODS SOLD |
July 7, 1942 |
| 42-SBE-024 | CANNON, ESTATE OF TOM CANCELLATION OF DEBT DEPLETION RETROACTIVE APPLICATION - LAW / DECISION |
July 7, 1942 |
| 42-SBE-025 | BURNS, GEORGE NAT CREDIT - OTHER STATE TAXES OTHER STATE TAXES |
July 7, 1942 |
| 42-SBE-026 | BURNS, GRACE ALLEN | July 7, 1942 |
| 42-SBE-027 | BANKAMERICA CREDIT CORP. | July 7, 1942 |
| 42-SBE-028 | BANKAMERICA AGRICULTURAL CREDIT CORP. BANKS & FINANCIAL CORPORATIONS |
July 7, 1942 |
| 42-SBE-029 | APEX ROTAREX MANUFACTURING CO. CORPORATE LIQUIDATIONS CORPORATION ORGANIZATION & REORGANIZATIONS |
July 7, 1942 |
| 42-SBE-030 | SCHUMACHER, J. J. BAD DEBT LOSSES - YEARS SUSTAINED |
Aug. 4, 1942 |
| 42-SBE-031 | SCHUMACHER, MIRIAM | Aug. 4, 1942 |
| 42-SBE-032 | ADAMSON, R. R. CONSTITUTIONAL / UNCONSTITUTIONAL HOLDING COMPANY |
Aug. 4, 1942 |
| 42-SBE-033 | BROOMFIELD, R. A. WORTHLESS STOCK LOSS LOSSES - YEAR SUSTAINED |
Aug. 4, 1942 |
| 42-SBE-034 | BROOMFIELD, CARRIE C. | Aug. 4, 1942 |
| 42-SBE-035 | GOLDENBERG, GEORGE B. LOSSES - GENERAL |
Aug. 4, 1942 |
| 42-SBE-036 | GOLDENBERG, CORRINE TRUSTS - GENERAL |
Aug. 4, 1942 |
| 42-SBE-037 | HAMMOND, CHARLES E. AND DARLENE T. |
Aug. 4, 1942 |
| 42-SBE-038 | HILLIS, CLOYD C. AND CARRIE S. FAIR MARKET VALUE LOSSES - GENERAL |
Aug. 4, 1942 |
| 42-SBE-039 | KATLEMAN, JAKE W. AND MARY NET INCOME - COMPUTATION |
Aug. 4, 1942 |
| 42-SBE-040 | LEDERER, FRANCIS CHARITABLE ORGANIZATION DEDUCTION - CHARITABLE CONTRIBUTION |
Aug. 4, 1942 |
| 42-SBE-041 | HALE, KATHLEEN BURKE BUSINESS EXPENSE |
Sept. 9, 1943 |
| 42-SBE-042 | MILLER, A. B. EXEMPT INCOME |
Sept. 9, 1943 |
| 42-SBE-043 | SNOOK, GEORGE J. BAD DEBT LOSSES - YEAR SUSTAINED |
Sept. 9, 1943 |
| 42-SBE-044 | STURGES, GEORGE AND MARIE CARTER WORTHLESS STOCK LOSS LOSSES - YEAR SUSTAINED |
Sept. 9, 1943 |
| 42-SBE-045 | ARLEN, RICHARD DOMICILE - INDIVIDUAL RESIDENCY |
Dec.2, 1942 |
| 42-SBE-046 | ARLEN, JOBYNA RALSTON RESIDENCY |
Dec.2, 1942 |
| 42-SBE-047 | CENTRAL INDUSTRIAL LOAN CO. TAXABLE INCOME |
Dec.2, 1942 |
| 42-SBE-048 | CHARNLEY, W. S. DOMICILE - INDIVIDUAL |
Dec.2, 1942 |
| 42-SBE-049 | CHARNLEY, JEAN P. |
Dec.2, 1942 |
| 42-SBE-050 | ELM OIL CO., LTD. COMPENSATION - REASONABLE V. UNREASONABLE |
Dec.2, 1942 |
| 42-SBE-051 | FENN-SHELTON CO. COMPENSATION - REASONABLE V. UNREASONABLE |
Dec.2, 1942 |
| 42-SBE-052 | MOORE, BEECHER GAMBLING LOSS OPTIONS |
Dec.2, 1942 |
| 42-SBE-053 | REORDAN, W. C. BAD DEBT LOSSES - YEAR SUSTAINED |
Dec.2, 1942 |
| 42-SBE-054 | ROCKHOLD, KATHERINE M. ACCOUNTING METHODS |
Dec.2, 1942 |
| 42-SBE-055 | SEDGWICK, EBBA CAPITAL GAIN / LOSS |
Dec.2, 1942 |
| 42-SBE-056 | SOUTHERN INDUSTRIAL LOAN CO. |
Dec.2, 1942 |
| 42-SBE-057 | STANDARD FLOUR CO. DEDUCTION - TAXES PAID |
Dec.2, 1942 |
| 42-SBE-058 | TOUCHSTONE, W. W. ACCOUNTING METHOD GAIN OR LOSS - GENERAL |
Dec.2, 1942 |
| 42-SBE-059 | TOUCHSTONE, MRS. W. W. | Dec.2, 1942 |
| 42-SBE-060 | TOUCHSTONE, BLAKE |
Dec.2, 1942 |
| 42-SBE-061 | CORRELL, CHARLES J. COMPENSATION - REASONABLE V. UNREASONABLE |
Dec. 16, 1942 |
| 42-SBE-062 | GOSDEN, FREEMAN F. | Dec. 16, 1942 |
| 42-SBE-063 | MILTON H. ESBERG CO. WORTHLESS STOCK LOSS LOSS - YEAR SUSTAINED |
Dec. 16, 1942 |
