Franchise and Income Tax Formal Legal Opinions Adopted in 1952

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Appeal No. Appeal Name Date
52-SBE-001 DAVIDSON, BENJAMIN
ALIMONY V. PROPERTY SETTLEMENT
Mar. 27, 1952
52-SBE-002 BLATTENBERGER, PEARL R.
FEDERAL ACTION
Mar. 27, 1952
52-SBE-003 MOROTTI, DAN
THEFT LOSS
May 29, 1952
52-SBE-004 YOUNGSTOWN STEEL PRODUCTS CO. OF CALIFORNIA
APPORTIONMENT - PRE-UDITPA
UNITARY BUSINESS - COMBINATION
May 29, 1952
52-SBE-005 HARRISON PONTIAC CO.
BAD DEBT RESERVE
TAXABLE INCOME
May 29, 1952
52-SBE-006 INLAND DEVELOPMENT CORP.
CORPORATION MINIMUM TAX
FRANCHISE TAX - COMPUTATION
May 29, 1952
52-SBE-007 TOMS, MARION F.
BUSINESS EXPENSE
TRUSTS - GENERAL
July 22, 1952
52-SBE-008 HENDERSON, JENNIE CROCKER
TRUSTS - GENERAL
July 22, 1952
52-SBE-009 ROWLAND, ESTATE OF WILLIAM R. July 22, 1952
52-SBE-010 WEST MISSOURI POWER CO.
FRANCHISE TAX - COMPUTATION
July 22, 1952
52-SBE-011 GRANITE CONSTRUCTION CO., INC.
CANCELATION OF DEBT
CONSTITUTIONAL / UNCONSTITUTIONAL
July 22, 1952
52-SBE-012 ASSETS RECONSTRUCTION CORP., LTD.
BAD DEBT
July 22, 1952
52-SBE-013 THOMAS A. BECKETT INVESTMENT CO.
CANCELATION OF DEBT
July 22, 1952
52-SBE-014 AMERICAN WRITING PAPER CORP.
APPORTIONMENT - PRE-UDITPA
UNITARY BUSINESS - GENERAL
July 22, 1952
52-SBE-015 VIDOR, DORIS WARNER
TRUSTS - GENERAL
July 24, 1952
52-SBE-016 OSBRINK, R. H.
TRUSTS - GENERAL
July 22, 1952
52-SBE-017 PELLAS, S. F.
TRUSTS - GENERAL
July 22, 1952
52-SBE-018 TODD, JOHN L.
INTEREST - ABATEMENT
INTEREST - COMPUTATION
Oct. 7, 1952
52-SBE-019 MACCONAUGHEY, AMELIA L.
ALIMONY V. PROPERTY SETTLEMENT
Oct. 7, 1952
52-SBE-020 VAN DYKE, ZINA
ALIMONY
Oct. 7, 1952
52-SBE-021 NORTH AMERICAN AVIATION, INC.
COST - PLUS CONTRACTS
Oct. 7, 1952
52-SBE-022 SHIPP, EVERETT S.
ALIMONY V. PROPERTY SETTLEMENT
Oct. 7, 1952
52-SBE-023 KOCH, GEORGE AND ADA
TAXABLE INCOME
Oct. 7, 1952
52-SBE-024 ESSKAY PICTURES CORP.
DEDUCTION - BUSINESS EXPENSE
BUSINESS EXPENSE
Dec. 18, 1952
52-SBE-025 AMERICAN PRESIDENT LINES, LTD.
APPORTIONMENT - PRE-UDITPA
UNITARY BUSINESS - APPORTIONMENT
Dec. 18, 1952
52-SBE-026 SAM KATZMAN PRODUCTIONS, INC.
DEDUCTION - BUSINESS EXPENSE
Dec. 18, 1952
52-SBE-027 PAN-CHEMICAL CO.
DEPLETION
BASIS
Dec. 18, 1952
52-SBE-028 CALMAR STEAMSHIP CORP.
APPORTIONMENT - PRE-UDITPA
UNITARY BUSINESS - APPORTIONMENT
PAYROLL FACTOR
PROPERTY FACTOR
Dec. 18, 1952
52-SBE-029 KING, GERALD
ALIMONY V. PROPERTY SETTLEMENT
Dec. 18, 1952
52-SBE-030 FLORSHEIM SHOE STORE CO.
APPORTIONMENT - PRE-UDITPA
UNITARY BUSINESS - COMBINATION
Dec. 18, 1952
52-SBE-031 DOUGLAS AIRCRAFT CO., INC.
UNITARY BUSINESS - APPORTIONMENT
PROPERTY FACTOR
Dec. 18, 1952
52-SBE-032 AMERICAN AIRLINES, INC.
EXEMPT INCOME
APPORTIONMENT - PRE-UDITPA
INTEREST INCOME
Dec. 18, 1952