Franchise and Income Tax Formal Legal Opinions Adopted in 1942

Get Free Acrobat Reader! Most documents on this page are in the Adobe Portable Document Format (pdf). The current version of Acrobat Reader should be used to view pdf files. A free copy of the Acrobat Reader software is available from Adobe

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