Franchise and Income Tax Formal Legal Opinions Adopted in 1960

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Appeal No. Appeal Name Date
60-SBE-001 ROSENBERG BROS. AND CO., INC.
DOING BUSINESS
FRANCHISE TAX - COMPUTATION
Apr. 4, 1960
60-SBE-002 TRI-STATE LIVESTOCK CREDIT CORP.
INCOME ALLOCATION
Northwestern States Portland Cement Co. v. Minnesota (1959) 358 U.S. 450. Scripto, Inc. v. Carson (1960) 362 U.S. 707
Apr. 4, 1960
60-SBE-003 DR. POSNER SHOE CO., INC.
UNITARY BUSINESS - APPORTIONMENT
DOING BUSINESS IN CALIFORNIA
Apr. 4, 1960
60-SBE-004 AMERICAN SNUFF CO.
STATUTE OF LIMITATIONS - ASSESSMENTS
CONSTITUTIONAL / UNCONSTITUTIONAL
PUBLIC LAW 86-272
ASSESSMENT / ASSESS
INCOME FROM INTANGIBLES
Apr. 4, 1960
60-SBE-005 SMITH, KLINE & FRENCH LABORATORIES
STATUTORY CONSTRUCTION
CONSTITUTIONAL / UNCONSTITUTIONAL
PUBLIC LAW 86-272
Apr. 4, 1960
60-SBE-006 FOURCO GLASS CO.
UNITARY BUSINESS - COMBINATION
SALES FACTOR
Apr. 4, 1960
60-SBE-007 CHAPMAN MANOR, INC., ET AL.
CLAIM OF RIGHT
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
Apr. 4, 1960
60-SBE-008 FIRST FEDERAL SAVINGS AND LOAN ASSN. OF ALTADENA
FRANCHISE TAX - COMPUTATION
BUSINESS EXPENSE
Apr. 4, 1960
60-SBE-009 AKERSTROM, LOUIS AND BETZI
RESIDENCY
CALIFORNIA SOURCE INCOME
May 17, 1960
60-SBE-010 ARNERICH, GEORGE AND LOUISE
JOINT VENTURE
May 19, 1960
60-SBE-011 FIRST FEDERAL SAVINGS AND LOAN ASSN. OF ALTADENA
June 9, 1960
60-SBE-012 COLUMBIA SUPPLY CO.
DOING BUSINESS
June 9, 1960
60-SBE-013 KLEEFELD AND SON CONSTRUCTION CO. INC.
DOING BUSINESS
June 9, 1960
60-SBE-014 HUMPHREYS FINANCE CO., INC.
BANKS & FINANCIAL CORPORATIONS
June 20, 1960
60-SBE-015 BOYS INCORPORATED OF AMERICA
CHARITABLE ORGANIZATION
TAXABLE INCOME
June 24, 1960
60-SBE-016 BROADWAY VACUUM CLEANERS STORE
BAD DEBT RESERVE
June 24, 1960
60-SBE-017 BROADWAY VACUUM CLEANERS STORE
Aug. 1, 1960
60-SBE-018 COLUMBIA SUPPLY CO.
Aug. 1, 1960
60-SBE-019 ARTHUR, JAMES H. AND EULA G.
ORDINARY V. CAPITAL LOSS / GAIN
Aug. 3, 1960
60-SBE-020 AKERSTROM, LOUIS AND BETZI
Aug. 18, 1960
60-SBE-021 T. E. CONNOLLY, INCORPORATED
GROSS INCOME
STATUTE OF LIMITATIONS - GENERAL
Sept. 13, 1960
60-SBE-022 CONSOLIDATED COPPERSTATE LINES
BUSINESS EXPENSE
COMPENSATION - REASONABLE V. UNREASONABLE
DISGUISED DIVIDEND
Sept. 13, 1960
60-SBE-023 HALE, BLAKE AND ALICE
TRUSTS - GENERAL
Oct. 19, 1960
60-SBE-024 THOMPSON, EDWIN J. AND ADA
TAXABLE INCOME
CAPITAL GAIN / LOSS
Oct. 19, 1960
60-SBE-025 COTTON, LOGAN R. AND DELLA M.
ORDINARY V. CAPITAL LOSS / GAIN
Oct. 19, 1960
60-SBE-026 HAGOOD, L. N. AND MARY C.
INTANGIBLE PERSONAL PROPERTY
LEASE
Nov. 14, 1960
60-SBE-027 HEATING EQUIPMENT MANUFACTURING CO.
CORPORATION ORGANIZATION & REORGANIZATION
Nov. 14, 1960
60-SBE-028 CONSOLIDATED COPPERSTATE LINES
Nov. 14, 1960
60-SBE-029 GORDON, LEONARD S. AND FRANCES M.
FEDERAL ACTION
FRAUD
BURDEN OF PROOF
Nov. 14, 1960
60-SBE-030 CITIZENS SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
Nov. 14, 1960
60-SBE-031 HALE, BLAKE AND ALICE
Nov. 15, 1960
60-SBE-032 ANGELUS BUILDING CO. NO. 202948
TRANSFER OF TAX LIABILITY
Nov. 15, 1960
60-SBE-033 KLEIN, HYMAN H. AND GERTRUDE
RESIDENCY
BUSINESS EXPENSE
Nov. 15, 1960
60-SBE-034 REDDING MOULDING AND LUMBER CO., LTD.
COMPENSATION - REASONABLE V. UNREASONABLE
Nov. 15, 1960
60-SBE-035 BOYS INCORPORATED OF AMERICA
Dec. 13, 1960
60-SBE-036 O. T. JOHNSON CORP.
BASIS
FAIR MARKET VALUE
Dec. 13, 1960
60-SBE-037 ZOLLER, ESTHER
COMMUNITY PROPERTY
Dec. 13, 1960
60-SBE-038 ROBERTSON, COVERT, JR. AND LAURA J.
CREDIT - OTHER STATE TAXES
Dec. 13, 1960
60-SBE-039 FIRST NATIONAL BANK OF CHICAGO
TRUSTS - GENERAL
RESIDENCY
CONSTITUTIONAL / UNCONSTITUTIONAL
Dec. 13, 1960
60-SBE-040 CUMMINGS, JOSEPH W. AND ELSIE M.
RESIDENCY
DOMOCILE - INDIVIDUAL
Dec. 13, 1960
60-SBE-041 LANGTRY, MARGUERITE
RESIDENCY
DOMOCILE - INDIVIDUAL
Dec. 13, 1960
60-SBE-042 SEITZ, DAVID AND SARAH
ILLEGAL ACTIVITIES
Dec. 13, 1960
60-SBE-043 TROXLER, J. M.
HEAD OF HOUSEHOLD
BUSINESS EXPENSE
Dec. 13, 1960
60-SBE-044 MOUNT SHASTA MILLING CO.
CORPORATE LIQUIDATIONS
FRANCHISE TAX - COMPUTATION
Dec. 13, 1960
60-SBE-045 PAGANUCCI, MIKE AND ROSE
ILLEGAL ACTIVITES
DEDUCTION - BUSINESS EXPENSE
Dec. 13, 1960
60-SBE-046 SCHRILLO, ANTHONY T. AND TERESA
STATUTE OF LIMITATIONS - GENERAL
ACCOUNTING METHODS - CHANGE IN PERIOD ON METHOD
Dec. 13, 1960