Franchise and Income Tax Formal Legal Opinions Adopted in 1944
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| 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 |
