Franchise and Income Tax Formal Legal Opinions Adopted in 1945

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Appeal No. Appeal Name Date
45-SBE-001 DOMESTIC LAUNDRY SERVICE CORP.
COMPENSATION - REASONABLE V. UNREASONABLE
DISGUISED DIVIDEND
May 9, 1945
45-SBE-002 GIVAUDAN-DELAWANNA, INC.
UNITARY BUSINESS - COMBINATION
May 9, 1945
45-SBE-003 LION, ENNO
BASIS
May 9, 1945
45-SBE-004 SCHELLER, CEDA
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Dillman v. McColgan (1944) 63 Cal.App.2d 405
May 9, 1945
45-SBE-005 SCHELLER, CEDA
Appeal of Ceda Scheller, Exacutrix, 45-SBE-004, May 9, 1945
May 9, 1945
45-SBE-006 HEMET FEDERAL SAVINGS AND LOAN ASSN., ET AL.
CORPORATION ORGANIZATION/REORGANIZATION
STATUTORY CONSTRUCTION
Nov. 14, 1945
45-SBE-007 ZEIBAK, N. E. AND AFEEFY
CAPITAL GAIN/LOSS
Nov. 14, 1945