Franchise and Income Tax Formal Legal Opinions Adopted in 1953

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Appeal No. Appeal Name Date
53-SBE-001 ANDERSEN-CARLSON MANUFACTURING CO.
CORPORATION ORGANIZATION & REORGANIZATIONS
Feb. 18, 1953
53-SBE-002 FARMERS UNDERWRITERS ASSN.
UNITARY BUSINESS - APPORTIONMENT
PAYROLL FACTOR
PROPERTY FACTOR
Feb. 18, 1953
53-SBE-003 BLACKMER, MARGARET C.
INTEREST - COMPUTATION
Feb. 18, 1953
53-SBE-004 KNUDSEN, CORNELIA AND HANS L.
DEDUCTION - TAXES PAID
CREDIT - OTHER STATES TAXES
Apr. 1, 1953
53-SBE-005 GUETTLER, GEORGICA
DEDUCTION - TAXES PAID
CREDIT - TAXES PAID
Apr. 1, 1953
53-SBE-006 MELTZER, EDWARD AND FRIEDA LIFFMAN
CREDIT - TAXES PAID
Apr. 1, 1953
53-SBE-007 ADDRESS UNKNOWN, INC.
DEPRECIATION / AMORTIZATION
May 5, 1953
53-SBE-008 KUNG WO CO., INC.
STATUTE OF LIMITATIONS - ASSESSMENTS
DEPRECIATION / AMORTIZATION
May 5, 1953
53-SBE-009 SACRAMENTO VALLEY TRACTOR CO.
CORPORATION ORGANIZATION & REORGANIZATIONS
CORPORATION LIQUIDATIONS
May 5, 1953
53-SBE-010 CULP, ELZIE L. AND JENNIE L.
CAPITAL GAIN / LOSS
ORDINARY V. CAPITAL LOSS / GAIN
July 21, 1953
53-SBE-011 YEAKEL BROTHERS CORP.
CONSTRUCTIVE RECEIPT
DEDUCTION - BUSINESS EXPENSE
July 21, 1953
53-SBE-012 EL DORADO OIL WORKS
UNITARY BUSINESS - APPORTIONMENT
July 21, 1953
53-SBE-013 MALOUF, ANEESA
July 21, 1953
53-SBE-014 MALOUF, JOSEPH T.
PARTNERSHIPS
July 21, 1953
53-SBE-015 FRANK MIRATTI, INC.
BASIS
COMPENSATION - REASONABLE V. UNREASONABLE
STATUTE OF LIMITATIONS - REFUNDS
July 23, 1953
53-SBE-016 WALKER T. DICKERSON CO.
CONSTITUTIONAL / UNCONSTITUTIONAL
CONSTITUTIONALITY OF STATUTE
Oct. 27, 1953
53-SBE-017 TIMES-MIRROR CO.
PAYROLL FACTOR
PENSION PLANS
BUSINESS EXPENSE
Oct. 27, 1953