Franchise and Income Tax Formal Legal Opinions Adopted in 1944

Get Free Acrobat ReaderGet 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
44-SBE-001 CONTINENTAL SECURITIES CO.
BANKS & FINANCIAL CORPORATIONS
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Crown Finance Corp. v. McColgan (1943) 23 Cal.2d 280
Feb. 3, 1944
44-SBE-002 STRUB, CHARLES H. AND VERA W.
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Feb. 3, 1944
44-SBE-003 DUNCAN, C. L.
CORPORATE LIQUIDATIONS
STATUTE OF LIMITATIONS - ASSESSMENTS
Mar. 9, 1944
44-SBE-004 FULLER, HARRY
Appeal of Charles E. Hammond, 42-SBE-004, June 16, 1942
Mar. 9, 1944
44-SBE-005 P. LORILLARD CO.
UNITARY BUSINESS - COMBINATION
Mar. 9, 1944
44-SBE-006 CENTURY METALCRAFT CORP.
UNITARY BUSINESS - COMBINATION
Appeal of P. Lorillard Co., 44-SBE-005, March 9, 1944
Mar. 30, 1944
44-SBE-007 HOZZ, LOUIS AND ETTIE, III-208,
STATUTE OF LIMITATIONS - ASSESSMENTS
Mar. 30, 1944
44-SBE-008 INYO MARBLE COOMPANY OF CALIFORNIA
DEDUCTION - BAD DEBT
Mar. 30, 1944
44-SBE-009 TUNG-SOL LAMP WORKS, INC.
UNITARY BUSINESS - COMBINATION
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Mar. 30, 1944
44-SBE-010 A. H. COATES CO.
CANCELLATION OF DEBT
May 11, 1944
44-SBE-011 CHARLES S. HOWARD CO.
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Appeal of Howard Automobile Company, 44-SBE-021, May 11, 1944
May 11, 1944
44-SBE-012 DEL AMO ESTATE CO.
DEDUCTION - DIVIDENDS RECEIVED
May 11, 1944
44-SBE-013 GLASER, GRACE R.
DOUBLE TAXATION
Welch v. Henry (1938) 305 U.S. 134
McCreery v. McColgan (1941) 17 Cal.2d 555
May 11, 1944
44-SBE-014 IROQUOIS INVESTMENT CORP.
DOING BUSINESS
May 11, 1944
44-SBE-015 LESTER, ALICE H.
DEDUCTION - BUSINESS EXPENSE
Meanley v. McColgan (1942) 49 Cal.App.2d 203
May 11, 1944
44-SBE-016 LEWIS, RAYMOND AND MARY LUCILE
ACCOUNTING METHODS
LOSSES - YEAR SUSTAINED
May 11, 1944
44-SBE-017 MCVICAR-ROOD CORP., III-237
DEDUCTION - DIVIDENDS RECEIVED
DEPLETION
May 11, 1944
44-SBE-018 TITLE GUARANTY CO., III-240
DEDUCTION - DIVIDENDS RECEIVED
May 11, 1944
44-SBE-019 SOLANO COUNTY TITLE CO.
DEDUCTION - DIVIDENDS RECEIVED
May 11, 1944
44-SBE-020 TITLE GUARANTY CO. OF SOLANO COUNTY
Appeal of Solano County Title Co., 44-SBE-019, May 11, 1944
May 14, 1944
44-SBE-021 HOWARD AUTOMOBILE CO.
DEDUCTION - BUSINESS EXPENSE
May 11, 1944
44-SBE-022 CANTLAY, R., ET AL.
Appeal of C.L. Duncan, 44-SBE-003, March 9, 1944
May 31, 1944
44-SBE-023 CLEMSON, JOHN G. AND ESTELLE K.
DISMISSAL OF APPEAL
Appeal of Whittell Realty, 43-SBE-041, Sept. 24, 1943
May 31, 1944
44-SBE-024 SLATER, ESTATE OF WILLIAM A.
TRUSTS - GENERAL
May 31, 1944
44-SBE-025 CAHILL, L. M. AND R. M.
Appeal of C.L. Duncan, 44-SBE-003, March 9, 1944
July 19, 1944
44-SBE-026 CHARTERIS, LESLIE
RESIDENCY
July 19, 1944
44-SBE-027 SAN DIEGO FRUIT AND PRODUCE CO.
UNITARY BUSINESS - COMBINATION
July 19, 1944
44-SBE-028 SELLS, OGDEN S. AND LOU V.
LOSSES - YEAR SUSTAINED
Dillman v. McColgan (1944) 63 Cal.App.2d 405
July 19, 1944
44-SBE-029 SPELLACY, EDMUND F.
INTEREST - COMPUTATION
July 19, 1944
44-SBE-030 TISCORNIA, EDWARD
LOSSES - YEAR SUSTAINED
Dillman v. McColgan (1944) 63 Cal.App.2d 405
July 19, 1944
44-SBE-031 ART RATTAN WORKS
UNITARY BUSINESS - COMBINATION
Butler Bros. v. McColgan (1941) 17 Cal.2d 664
Aug. 24, 1944
44-SBE-032 SINGER SEWING MACHINE CO.
DISTORTION IN THE APPORTIONMENT FORMULA
Aug. 24, 1944
44-SBE-033 COLONIAL CORP. OF LA JOLLA
BASIS
DEPRECIATION
FAIR MARKET VALUE
Oct. 26, 1944
44-SBE-034 HUBBARD, CARSON B. AND BESSIE H.
LOSSES - YEAR SUSTAINED
WORTHLESS STOCK LOSS
Oct. 26, 1944
44-SBE-035 R. L. POLK AND CO.
INTANGIBLE PERSONAL PROPERTY
UNITARY BUSINESS - APPORTIONMENT
Oct. 26, 1944
44-SBE-036 SEWARD, GEORGE S. AND MYRTLE SEAMANS
LOSSES - YEAR SUSTAINED
Dillman v. McColgan (1944) 63 Cal.App.2d 405
Oct. 26, 1944
44-SBE-037 BOSTITCH-WESTERN, INC.
Appeal of P. Lorillard Company, 44-SBE-005, Mar. 9, 1944
Nov. 14, 1944
44-SBE-038 KOEBERLE, J. E.
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Nov. 14, 1944
44-SBE-039 KOEBERLE, HARRIET E.
Appeal of J.E. Koeberle, 44-SBE-038, Nov. 14, 1944
Nov. 14, 1944