Franchise and Income Tax Formal Legal Opinions Adopted in 1958

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Appeal No. Appeal Name Date
58-SBE-001 WOODLAND PRODUCTION CREDIT ASSN.
COOPERATIVE ASSOCIATIONS
INTEREST EXPENSE
Dec. 17, 1957
58-SBE-002 BARRETT, J. F.
TRUSTS - GENERAL
Dec. 19, 1957
58-SBE-003 INTERSTATE REAL ESTATE TRUST
UNITARY BUSINESS - COMBINATION
Dec. 19, 1957
58-SBE-004 FIDLER, HARRY D.
CLAIM OF RIGHT DOCTRINE
ILLEGAL ACTIVITIES
Dec. 19, 1957
58-SBE-005 UNITED LINEN SUPPLY CO.
UNITARY BUSINESS - COMBINATION
DISTORTION IN THE UNITARY APPORTIONMENT FORMULA
Dec. 19, 1957
58-SBE-006 ROCKWELL MANUFACTURING CO.
BUSINESS/NONBUSINESS INCOME
INCOME FROM INTANGIBLES
Dec. 19, 1957
58-SBE-007 BISHOP, E. B. AND HELEN
CREDIT - OTHER STATE TAXES
May 7, 1958
58-SBE-008 CAMERON, KAY ALDRIDGE AND A. A.
Appeal of E.B. and Helen Bishop, 58-SBE-007, May 7, 1958
May 7, 1958
58-SBE-009 MCPHEE, CHARLES A. AND ALMA B.
Appeal of E.B. and Helen Bishop, 58-SBE-007, May 7, 1958
May 7, 1958
58-SBE-010 PFAU, WILLIAM L.
Appeal of E.B. and Helen Bishop, 58-SBE-007, May 7, 1958
May 7, 1958
58-SBE-011 BISHOP, EDWIN B. AND MARY E.
Appeal of E.B. and Helen Bishop, 58-SBE-007, May 7, 1958
May 7, 1958
58-SBE-012 TRANS WORLD AIRLINES, INC.
CALIFORNIA-SOURCE INCOME
May 7, 1958
58-SBE-013 RKO RADIO PICTURES, INC.
PETITION FOR REHEARING
May 6, 1958
58-SBE-014 MOTION PICTURE FINANCIAL CORP.
BANKS AND FINANCIAL CORPORATIONS
July 22, 1958
58-SBE-015 UNION CARBIDE CORP.
PAYROLL FACTOR
PETITION FOR REHEARING
July 22, 1958
58-SBE-016 ATLANTIC AND PACIFIC WRECKING CO., INC.
JURISDICTION
SUSPENDED CORPORATION
July 22, 1958
58-SBE-017 BACHRACH, ANNE
CREDIT - TAXES PAID
INCOME FROM INTANGIBLES
July 22, 1958
58-SBE-018 GIBBS, FINLEY J.
Appeal of Anne Bachrach, 58-SBE-017, July 22, 1958
July 22, 1958
58-SBE-019 WOOD, ESTATE OF DORA A., DECEASED
PIERCING THE CORPORATE VEIL Appeal of Anne Bachrach, 58-SBE-017, July 22, 1958
July 22, 1958
58-SBE-020 POPE, WESLEY G.
JEOPARDY ASSESSMENTS
JOINT AND SEVERAL LIABILITY
July 22, 1958
58-SBE-021 BRIGHT, DAVID E. AND DOLLY D.
RESIDENCY
July 22, 1958
58-SBE-022 CORD, E. L. AND VIRGINIA K.
RESIDENCY
July 22, 1958
58-SBE-023 COLEMAN, GEORGE L. AND ELIZABETH F.
RESIDENCY
July 22, 1958
58-SBE-024 FERGUSON, J. B.
PENALTY - LATE FILING
REASONABLE CAUSE - PENALTY ABATEMENT
Sept. 15, 1958
58-SBE-025 HILL, KATHERINE STRICKLER
RESIDENCY
Sept. 15, 1958
58-SBE-026 JOSLYN, MARCELLUS L.
RESIDENCY
Sept. 15, 1958
58-SBE-027 MULLEN, FRANK E. AND FLORENCE E.
RESIDENCY
Sept. 15, 1958
58-SBE-028 APPLEFORD, W. L. AND ANN
CONSTRUCTIVE RECEIPT
Sept. 15, 1958
58-SBE-029 BICK, LESTER AND MILDRED
CAPITALIZED EXPENSES
INTEREST EXPENSE
Sept. 15, 1958
58-SBE-030 WILDER, CREE L. AND JUNE A.
DEDUCTION - BAD DEBT
Sept. 15, 1958
58-SBE-031 ACROW CALIFORNIA, INC.
DEPRECIATION/AMORTIZATION
Sept. 15, 1958
58-SBE-032 UNITED LINEN SUPPLY CO.
DISTORTION IN THE UNITARY APPORTIONMENT FORMULA
PETITION FOR REHEARING
Sept. 15, 1958
58-SBE-033 CAMERON, KAY ALDRIDGE AND A. A.
PETITION FOR REHEARING
Sept. 15, 1958
58-SBE-034 BACHRACH, ANNE
PETITION FOR REHEARING
Sept. 15, 1958
58-SBE-035 BISHOP, E. B. AND HELEN
PETITION FOR REHEARING
Sept. 15, 1958
58-SBE-036 BISHOP, EDWIN B. AND MARY E.
PETITION FOR REHEARING
Sept. 15, 1958
58-SBE-037 POPE, WESLEY G.
PETITION FOR REHEARING
Sept. 15, 1958
58-SBE-038 MCPHEE, CHARLES A. AND ALMA B.
PETITION FOR REHEARING
Sept. 15, 1958
58-SBE-039 PFAU, MRS. WILLIAM L.
PETITION FOR REHEARING
Sept. 15, 1958
58-SBE-040 GIBBS, FINLEY J., TRUSTEE
PETITION FOR REHEARING
Sept. 15, 1958
58-SBE-041 KAISER-FRAZER SALES CORP.
UNITARY BUSINESS - APPORTIONMENT
Nov. 7, 1958
58-SBE-042 REYFF, P. A.
ACCOUNTING METHODS - CHANGE IN PERIOD
Nov. 7, 1958
58-SBE-043 MARCO INDUSTRIES CO.
COMPENSATION - REASONABLE V. UNREASONABLE
DEDUCTION - COMPENSATION
Nov. 7, 1958
58-SBE-044 CLARY CORP.
STATUTE OF LIMITATIONS - WAIVERS
Nov. 7, 1958
58-SBE-045 CALIFORNIA JOCKEY CLUB, INC.
BUSINESS EXPENSE
LOSSES - GENERAL
Nov. 7, 1958
58-SBE-046 OSBRINK, RAYMOND H.
STATUTE OF LIMITATIONS - ASSESSMENTS
Nov. 7, 1958
58-SBE-047 YORDAN, PHILIP
FEDERAL ACTION
STATUTE OF LIMITATIONS - ASSESSMENTS
Nov. 7, 1958
58-SBE-048 HILL, KATHERINE STRICKLER
PETITION FOR REHEARING
Nov. 7, 1958
58-SBE-049 APPLEFORD, W. L. AND ANN
PETITION FOR REHEARING
Nov. 7, 1958
58-SBE-050 AMERICAN CAN CO.
UNITARY BUSINESS - COMBINATION
Nov. 19, 1958
58-SBE-051 BEATRICE FOODS CO.
UNITARY BUSINESS - COMBINATION
UNITARY BUSINESS - DIVERSE LINES OF BUSINESS
Nov. 19, 1958
58-SBE-052 PLUM, CLAUDE D. AND JESSIE V.
GAIN OR LOSS - GENERAL
Nov. 19, 1958
58-SBE-053 BOYLE, CLETE L.
RESIDENCY
Dec. 16, 1958
58-SBE-054 ELJER CO.
INCOME - ESTIMATES BY FTB
UNITARY BUSINESS - COMBINATION
Dec. 16, 1958
58-SBE-055 BRUMLEY, EDWIN L.
RESIDENCY
Dec. 16, 1958
58-SBE-056 GABLE, SYLVIA
GAIN OR LOSS - GENERAL
Dec. 16, 1958
58-SBE-057 PERELLE, CHARLES W. AND MARY D.
CALIFORNIA - SOURCE INCOME
Dec. 17, 1958
58-SBE-058 FRENCH, GEORGE, JR. AND MARY E.
EQUITABLE RECOUPMENT
REFUNDS
Dec. 16, 1958
58-SBE-059 ST. REGIS PAPER CO.
BUSINESS/NONBUSINESS INCOME
PROPERTY FACTOR
UNITARY BUSINESS - COMBINATION
Dec. 16, 1958
58-SBE-060 HALL, C. B., SR.
INCOME - ESTIMATED BY FTB
Dec. 29, 1958
58-SBE-061 SNAP-ON TOOLS CORP.
EMPLOYEE V. INDEPENDENT CONTRACTOR
Dec. 29, 1958
58-SBE-062 KRANDILL MORTGAGE AND INVESTMENT CO.
ECONOMIC SUBSTANCE
PARTNERSHIPS
Dec. 29, 1958
58-SBE-063 TOOLEY HOTELS, INC.
DEPRECIATION/AMORTIZATION
Dec. 29, 1958
58-SBE-064 PUBLIC FINANCE CO.
UNITARY BUSINESS - COMBINATION
Dec. 29, 1958
58-SBE-065 LANG, JOSEPHINE
YEAR OF INCLUSION - TIMING OF INCOME RECOGNITION
Dec. 29, 1958
58-SBE-066 ALUM ROCK DEVELOPMENT CO.
DEDUCTION - BAD DEBT
INTEREST INCOME
Dec. 29, 1958
58-SBE-067 LINDE, ROSE J.
FEDERAL ACTION
INCOME IN RESPECT OF A DECEDENT
STATUTE OF LIMITATIONS - ASSESSMENTS
Dec. 29, 1958
58-SBE-068 LANGE, ESTATE OF H. C.
ESTATES
INCOME IN RESPECT OF A DECEDENT
Dec. 29, 1958
58-SBE-069 MILLER, HELEN D.
GROSS INCOME
Dec. 29, 1958
58-SBE-070 BUYER INVESTMENT CO.
SHAM TRANSACTION
Dec. 29, 1958