Franchise and Income Tax Formal Legal Opinions Adopted in 1961

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Appeal No. Appeal Name Date
61-SBE-001 CONTRACTORS INVESTMENT CO., INC., VIII-271
INSTALLMENT SALES
Jan. 5, 1961
61-SBE-002 PIONEER DEVELOPMENT CO., INC.
Jan. 5, 1961
61-SBE-003 KING BROS PRODUCTIONS, INC.
DEPRECIATION/AMORTIZAITON
SALES FACTOR
Jan. 5, 1961
61-SBE-004 COMBS, EVELYN HEFNER AND LEE
COMMUNITY PROPERTY
Jan. 5, 1961
61-SBE-005 AMERICAN PRESIDENT LINES, LTD.
INTERSTATE COMMERCE
INTEREST INCOME
UNITARY BUSINESS - APPORTIONMENT
BASIS
PROPERTY FACTOR
Jan. 5, 1961
61-SBE-006 SUDDEN AND CHRISTENSON, INC.
BASIS
DISTORTION IN THE UDITPA APPORTIONMENT FORMULA
Jan. 5, 1961
61-SBE-007 HOWARD, BERNARD B. AND DOROTHY
EXPENSES - EXEMPT INCOME
Mar. 7, 1961
61-SBE-008 CROCKER-ANGLO NATIONAL BANK
BAD DEBT
LOSSES - YEAR SUSTAINED
Mar. 7, 1961
61-SBE-009 LOMITA PLAZA, INC.
SUSPENDED DOMESTIC CORPORATION
JURISDICTION
Mar. 7, 1961
61-SBE-010 AGATE CONSTRUCTION CO., ET AL.
CONTRIBUTION TO CAPITAL
DIVIDENDS RECEIVED / DIVIDED INCOME
Mar. 7, 1961
61-SBE-011 SECURITY FIRST NATIONAL BANK
CORPORATE LIQUIDATIONS
Mar. 7, 1961
61-SBE-012 HILD FLOOR MACHINE CO., INC.
FRANCHISE TAX - COMPUTATION
Mar. 7, 1961
61-SBE-013 ROBERTSON, COVERT, JR., AND LAURA J.
Mar. 8, 1961
61-SBE-014 MANZANO, RAY
ILLEGAL ACTIVITIES
DEDUCTION - BUSINESS EXPENSE
Mar. 8, 1961
61-SBE-015 PAGANUCCI, MIKE AND ROSE
Apr. 6, 1961
61-SBE-016 TEACHER, ISADORE
BAD DEBT
LOSSES - YEAR SUSTAINED
Apr. 4, 1961
61-SBE-017 VETTER, JOSEPH W. AND EDNA R.
ORDINARY V. CAPITAL LOSS/GAIN
Apr. 4, 1961
61-SBE-018 SUPERWELD CORP.
CAPITALIZED EXPENSES
EXPENSES - ORDINARY OR CAPITAL
Apr. 6, 1961
61-SBE-019 SHAW, EVERETT R. AND CLEO F.
WORTHLESS STOCK LOSS
LOSSES - YEAR SUSTAINED
Apr. 6, 1961
61-SBE-020 OHRBACH'S, INC.
UNITARY BUSINESS - COMBINATION
UNITARY BUSINESS - DISTORTION
Apr. 6, 1961
61-SBE-021 LEWIS, ESTATE OF SAMUEL L.
PENALTY - FRAUD
PENALTY - LATE FILING
PENALTY - NOTICE AND DEMAND
Apr. 6, 1961
61-SBE-022 COMPAS, JAMES W.
RETURNS
PAYMENT OF TAX
Apr. 6, 1961
61-SBE-023 THEOPHELOS, CHRIS T. AND ARVA
RETURNS
Apr. 6, 1961
61-SBE-024 PERINATI, PETER AND JOY M.
ILLEGAL ACTIVITIES
GROSS INCOME
DEDUCTIONS - BUSINESS EXPENSE
Apr. 6, 1961
61-SBE-025 MICHEL, C. H. AND VIVIAN
ILLEGAL ACTIVITIES
DEDUCTIONS - BUSINESS EXPENSE
May 2, 1961
61-SBE-026 MCWHINNEY, AMY C.
DEDUCTION - BUSINESS EXPENSE
May 2, 1961
61-SBE-027 FIELDS, JOSEPH A. AND MARION
RESIDENCY
CREDIT - OTHER STATE TAXES
DEDUCTION - BUSINESS EXPENSE
CALIFORNIA SOURCE INCOME
May 2, 1961
61-SBE-028 STAYNER CORP.
CONTRIBUTION TO CAPITAL
LOAN OR CONTRIBUTION TO CAPITAL
May 2, 1961
61-SBE-029 ABERDEEN PLYWOOD CORP.
DISTORTION IN THE UDTIPA APPORTIONMENT FORMULA
BASIS
May 2, 1961
61-SBE-030 MALONEY, EDWARD M. AND SUSAN M.
ILLEGAL ACTIVITES
May 2, 1961
61-SBE-031 MATZGER, EDWARD
PARTNERSHIPS
TRUSTS - GENERAL
JURISDICITON
May 2, 1961
61-SBE-032 MANZANO, RAY
May 2, 1961
61-SBE-033 SECURITY FIRST NATIONAL BANK
May 2, 1961
61-SBE-034 PRATT AND WHITNEY CO. INC.
SALES FACTOR
May 24, 1961
61-SBE-035 KIRSCHENMANN, ADOLPH AND BERTHA
ORDINARY V. CAPITAL LOSS/GAIN
June 6, 1961
61-SBE-036 BENEFICIAL FINANCE CO. OF ALAMEDA AND AFFILIATES
UNITARY BUSINESS - COMBINATION
June 6, 1961
61-SBE-037 PERINATI, PETER AND JOY M.
June 6, 1961
61-SBE-038 SELEGNA PETROLEUM CORP.
BAD DEBT
June 8, 1961
61-SBE-039 PESKIN, JOSEPH AND REBECCA
RESIDENCY
July 18, 1961
61-SBE-040 3538 WILSHIRE CORP., ET AL.
CORPORATION ORGANIZATION & REORGANIZATIONS
TRANSFER OF TAX LIABILITY
July 19, 1961
61-SBE-041 SERVICE AMUSEMENTS, INC.
ILLEGAL ACTIVITIES
July 18, 1961
61-SBE-042 SEEMAN, EDWARD J. AND SARAH, IX-133,
ILLEGAL ACTIVITIES
JOINT VENTURE
BUSINESS EXPENSE
July 19, 1961
61-SBE-043 LICHTMAN, H. R., IX-143,
DEPENDENT EXEMPTION
July 19, 1961
61-SBE-044 CREDIT UNION, CALIFORNIA TEACHERS ASSN., SOUTHERN SECTION
CREDIT UNIONS
INTEREST INCOME
EXPENSES - ALLOCATION
July 19, 1961
61-SBE-045 BRUCKER, EARL F. AND HELEN W.
RESIDENCY
DOMICILE - INDIVIDUAL
July 18, 1961
61-SBE-046 SORSOLI, ERNEST A. AND FLORENCE
ILLEGAL ACTIVITES
BUSINESS EXPENSE
July 18, 1961
61-SBE-047 LAIN, QUINTON
ILLEGAL ACTIVITIES
JOINT VENTURE
July 18, 1961
61-SBE-048 SMITH, JAMES M.
RESIDENCY
July 19, 1961
61-SBE-049 FELKINS, AARON T. AND VIOLA P.
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
July 18, 1961
61-SBE-050 JOHN, MARION S. AND VICTORIA A.
ILLEGAL ACTIVITIES
JOINT VENTURE
BUSINESS EXPENSE
July 19, 1961
61-SBE-051 TEACHER, ISADORE
July 18, 1961
61-SBE-052 BENEFICIAL FINANCE CO. OF ALAMEDA AND AFFILIATES
July 18, 1961
61-SBE-053 TELEPHONE EMPLOYEES' CREDIT UNION OF SOUTHERN CALIFORNIA, LTD.
July 19, 1961
61-SBE-054 NORTH AMERICAN AVIATION, INC.
EQUITABLE RECOUPMENT
NOTICE OF PROPOSED ASSESSMENT (NPA)
STATUTE OF LIMITATIONS - ASSESSMENTS
Aug. 9, 1961
61-SBE-055 LICHTMAN, H. R.
Aug. 9, 1961
61-SBE-056 INTERSTATE FINANCE CO.
UNITARY BUSINESS - APPORTIONMENT
PAYROLL FACTOR
Aug. 9, 1961
61-SBE-057 SEEMAN, EDWARD J. AND SARAH
Sept. 13, 1961
61-SBE-058 FELKINS, AARON T. AND VIOLA P.
Sept. 13, 1961
61-SBE-059 SORSOLI, ERNEST A. AND FLORENCE
Sept. 13, 1961
61-SBE-060 LAIN, QUINTON
Sept. 13, 1961
61-SBE-061 HUB CITY CONSTRUCTION CO.
CAPITALIZED EXPENSES
Oct. 16, 1961
61-SBE-062 SMITH, LELA M.
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Oct. 16, 1961
61-SBE-063 FAUL, ELMER J. AND SYBELL E.
INCOME ALLOCATION
Oct. 16, 1961
61-SBE-064 FARRINGTON, GRADY AND INEZ
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Nov. 6, 1961
61-SBE-065 SCHERMER, C. I.
RESIDENCY
Nov. 6, 1961
61-SBE-066 EDSIDE BLDG. CO. ET AL.
INSTALLMENT SALES
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
Nov. 6, 1961
61-SBE-067 EBSTER BLDG. CO.
Nov. 6, 1961
61-SBE-068 MAR.ETTI, CARLO, SR. AND LOLA
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Nov. 6, 1961
61-SBE-069 DAVIDSON, WILLIAM A. AND ZELLA
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Nov. 6, 1961
61-SBE-070 NATIONAL ENVELOPE CORP.
BUSINESS EXPENSE
DEDUCTION FOR REASONABLE COMPENSATION
Nov. 6, 1961
61-SBE-071 GILMORE, HOWARD N. AND THELMA
INCOME ALLOCATION
NET INCOME - COMPUTATION
Nov. 6, 1961
61-SBE-072 WILDER, ASA V.
SETTLEMENT AGREEMENTS
Dec. 13, 1961
61-SBE-073 HUBBARD, HORACE H. AND MILDRED E.
FEDERAL ACTION
Dec. 13, 1961
61-SBE-074 SILVERTHORNE, JEANNETTE D.
RESIDENCY
Dec. 13, 1961
61-SBE-075 CHENEY, HARRY A. AND AUDREY
RESIDENCY
DOMICILE - INDIVIDUAL
Dec. 13, 1961
61-SBE-076 W. E. HALL CO.
CORPORATE LIQUIDATIONS
Dec. 13, 1961
61-SBE-077 CALIFORNIA STATE EMPLOYEES CREDIT UNION NO. 1
CREDIT UNIONS
BANKS & FINANCIAL CORPORATIONS
Dec. 13, 1961
61-SBE-078 SACRAMENTO BEE CREDIT UNION
Dec. 13, 1961
61-SBE-079 TAI YUEN CO.
CORPORATION ORGANIZATION & REORGANIZATIONS
PARTNERSHIPS
Dec. 13, 1961
61-SBE-080 LANE CO. INC., THE
APPORTIONMENT - PRE-UDITPA
UNITARY BUSINESS - APPORTIONMENT
Dec. 13, 1961
61-SBE-081 JOHN DEERE PLOW CO. OF MOLINE
JURISDICTION
UNITARY BUSINESS - APPORTIONMENT
SALES FACTOR
DISTORTION IN THE UDITPA APPORTIONMENT FORMULA
Dec. 13, 1961
61-SBE-082 EDSIDE BLDG CO. ET AL.
Dec. 13, 1961
61-SBE-083 MARTINI, LAWRENCE AND JUNE
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Dec. 13, 1961
61-SBE-084 MONCOVICH, JOHN H. AND HELEN
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Dec. 13, 1961
61-SBE-085 BARRON, GERALD AND HELEN
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Dec. 13, 1961
61-SBE-086 CAMPAGNA, SALVATORE J. AND FRANCES
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Dec. 13, 1961
61-SBE-087 CORSETTI, FRED G. AND FRANCES
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Dec. 13, 1961
61-SBE-088 WICKSTROM, A. D. AND HARRIET
Dec. 13, 1961
61-SBE-089 DENLINGER, CLYDE H. AND CLARA
ILLEGAL ACTIVITIES
BUSINESS EXPENSE
Dec. 13, 1961