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