Franchise and Income Tax Formal Legal Opinions Adopted in 1963

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Appeal No. Appeal Name Date
63-SBE-001 HAWKINS, ROE C. AND RHODA M.
FAIR MARKET VALUE
GAIN OR LOSS – GENERAL
Jan. 10, 1963
63-SBE-002 SPORTS PUBLICATIONS, LTD.1963
CORPORATION MINIMUM TAX
Jan. 10, 1963
63-SBE-003 CALIFORNIA CONTRACT CO.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Jan. 10, 1963
63-SBE-004 WILLIAMSON ASSOCIATES
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Jan. 10, 1963
63-SBE-005 HUTCHINSON, FRED W.
PETITION FOR REHEARING
Jan. 10, 1963
63-SBE-006 TWENTIETH CENTURY FOX FILM CORP.
PETITION FOR REHEARING
Jan. 10, 1963
63-SBE-007 STOCKHOLDERS LIQUIDATING CORP.
BANKS AND FINANCIAL CORPORATIONS
Feb. 5, 1963
63-SBE-008 WINTER MORTGAGE CO.
BANKS AND FINANCIAL CORPORATIONS
Appeal of Stockholders Liquidating Corp., 63-SBE-007, Feb. 5, 1963
Feb. 5, 1963
63-SBE-009 MARBLE CO.
BANKS AND FINANCIAL CORPORATIONS
Appeal of Stockholders Liquidating Corp., 63-SBE-007, Feb. 5, 1963
Feb. 5, 1963
63-SBE-010 DIAMOND GARDNER CORP.
CORPORATE REORGANIZATION
Feb. 5, 1963
63-SBE-011 DURO FITTINGS CO. AND DURO SALES CO.
CORPORATE REORGANIZATION
Appeal of Diamond Gardner Corp., 63-SBE-010, Feb. 5, 1963
Feb. 5, 1963
63-SBE-012 WORTHINGTON CORP.
CORPORATE REORGANIZATION
Appeal of Diamond Gardner Corp., 63-SBE-010, Feb. 5, 1963
Feb. 5, 1963
63-SBE-013 V. C. A. CORP.
DOMICILE – COMMERCIAL
INCOME FROM INTANGIBLES
Feb. 5, 1963
63-SBE-014 MORGAN, W. K. AND KATHRYN
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Feb. 5, 1963
63-SBE-015 ANDERSON, RAYMOND J. AND CRYSTAL I.
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-016 SAN JOSE NOVELTY CO.
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-017 SCHAEFER, WILLIAM L. AND BARBARA
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-018 GOMEZ, MICHAEL AND NELLY
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-019 BLACK, WILLIAM H. AND ELEANOR
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-020 ALLEN, FRED AND MARION
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-021 FREEMAN, LORAN AND DAISY
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-022 SCHNACKEL, WILLIAM J. AND GRACE M.
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-023 PIZANTE, ASHER AND MATILDA
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-024 COOPER, EDWARD J. AND AUDREY H.
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-025 GIRDNER, JESSIE M.
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-026 SHIPLEY, ELDRED E. AND SHIRLEY J.
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-027 ST. FRANCIS HOTEL CORP.
DEPRECIATION
Feb. 5, 1963
63-SBE-028 ANDERSON, ALLEN C. AND MILDRED
PETITION FOR REHEARING
Feb. 5, 1963
63-SBE-029 PARKHURST, LEE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Feb. 26, 1963
63-SBE-030 UNITED GROCERS, LTD.
COOPERATIVE ASSOCIATIONS
Feb. 26, 1963
63-SBE-031 HEIMANN, ARTHUR AND KATE C.
BAD DEBT
DEDUCTION – BAD DEBT
Feb. 26, 1963
63-SBE-032 PRITZLAFF, HERBERT F.
RESIDENCY
Feb. 26, 1963
63-SBE-033 TESSLER, JOE AND DOROTHY
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Mar. 19, 1963
63-SBE-034 MONTGOMERY WARD AND CO., INC.
PROPERTY FACTOR
UNITARY BUSINESS – APPORTIONMENT
Mar. 23, 1963
63-SBE-035 CONLON, ARTHUR B. AND HELEN V.
FEDERAL ACTION
Mar. 19, 1963
63-SBE-036 DELTA CESSPOOL AND SEPTIC TANK SERVICE, INC.
DISGUISED DIVIDEND
Mar. 19, 1963
63-SBE-037 KARSEAL CORP.
DEDUCTION – TAXES PAID
DEDUCTIONS – GENERAL
Mar. 19, 1963
63-SBE-038 RADIL, J. W.
PARTNERSHIPS
Mar. 19, 1963
63-SBE-039 REMINGTON, WILLIAM H., JR. AND RUTH
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Mar. 19, 1963
63-SBE-040 SOUSA, ERNEST E. AND BILLIE H.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Mar. 19, 1963
63-SBE-041 LEO J. SHANAHAN AND SONS, INC.
INSTALLMENT SALES
Mar. 19, 1963
63-SBE-042 TUSH, JESS D. AND MARGUERITE M.
DOMICILE – INDIVIDUAL
RESIDENCY
Mar. 19, 1963
63-SBE-043 CALIFORNIA CONTRACT CO.
PETITION FOR REHEARING
Mar. 19, 1963
63-SBE-044 CORSETTI, FRANK
PETITION FOR REHEARING
Mar. 19, 1963
63-SBE-045 PATRICK, JOHN F. AND BERTHELLE L.
PETITION FOR REHEARING
Mar. 19, 1963
63-SBE-046 CARL M. HALVORSON, INC.
JOINT VENTURE
UNITARY BUSINESS – COMBINATION
Mar. 20, 1963
63-SBE-047 REMINGTON, WILLIAM H., JR. AND RUTH
PETITION FOR REHEARING
Apr. 17, 1963
63-SBE-048 KRENTZ, JULES L. AND EDNA L.
PETITION FOR REHEARING
Apr. 17, 1963
63-SBE-049 HOLMES, JAMES M. AND MABEL H.
BURDEN OF PROOF
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Apr. 17, 1963
63-SBE-050 GRAY, EVERETT E. AND MARIANNE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Apr. 17, 1963
63-SBE-051 STANDISH, CLARENCE E. AND MARGUERITE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Apr. 17, 1963
63-SBE-052 RACINE, RUSSELL H. AND TANYA E.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Apr. 17, 1963
63-SBE-053 BARLAND DEVELOPMENT CORP.
DISGUISED DIVIDEND
Apr. 17, 1963
63-SBE-054 AMERICAN PAVING CO.
CORPORATION MINIMUM TAX
Apr. 17, 1963
63-SBE-055 ALFRED M. LEWIS, INC.
COOPERATIVE ASSOCIATIONS
Apr. 17, 1963
63-SBE-056 SCALES, PERCIVAL M. AND KATHARINE
TAX BENEFIT RULE
May 7, 1963
63-SBE-057 SILLA, CASSIANO G. AND JANE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
May 7, 1963
63-SBE-058 PEREA, GEORGE AND DORIS
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
May 7, 1963
63-SBE-059 MIANO, SAM AND CONCETTA
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
May 7, 1963
63-SBE-060 MCCARTHY, PETER AND EDYTHE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
May 7, 1963
63-SBE-061 JACOBSON, MYRON (MIKE) AND NORALEE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
May 7, 1963
63-SBE-062 CHACON, ROBERT M. AND JEANNE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
May 7, 1963
63-SBE-063 TESSLER, JOE AND DOROTHY
PETITION FOR REHEARING
May 7, 1963
63-SBE-064 MORGAN, W. K. AND KATHRYN
PETITION FOR REHEARING
May 7, 1963
63-SBE-065 PARKHURST, LEE
PETITION FOR REHEARING
May 7, 1963
63-SBE-066 MOHLER, T. E., JR.
BURDEN OF PROOF
May 28, 1963
63-SBE-067 WESTGATE, YORK R. AND BEATRICE H.
ACCOUNTING METHODS
ACCOUNTING METHODS – CHANGE IN PERIOD OR METHOD
May 28, 1963
63-SBE-068 DETTNER, STANLEY H. AND SYLVIA D.
ACCOUNTING METHODS
May 28, 1963
63-SBE-069 COLLINS, WILLIAM D. AND JUNE H.
DEPENDENT EXEMPTIONS
May 28, 1963
63-SBE-070 EGGEN, GEORGE
RESIDENCY
May 28, 1963
63-SBE-071 CERTAIN-TEED PRODUCTS CORP.
DEPLETION
May 28, 1963
63-SBE-072 WOODWARD, BALDWIN AND CO., INC.
PROPERTY FACTOR
May 28, 1963
63-SBE-073 KARSEAL CORP.
PETITION FOR REHEARING
May 28, 1963
63-SBE-074 CARL M. HALVORSON, INC.
PETITION FOR REHEARING
May 28, 1963
63-SBE-075 WORKMAN, THOMAS AND LAURA
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
June 16, 1963
63-SBE-076 ZABOSKI, ALEXANDER F. AND JOSEPHINE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
June 16, 1963
63-SBE-077 COOK, HAROLD N. AND ZOE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
June 16, 1963
63-SBE-078 LANE CO., INC.
CONSTITUTIONAL/UNCONSTITUTIONAL
RES JUDICATA
SALES FACTOR
UNITARY BUSINESS – APPORTIONMENT
June 16, 1963
63-SBE-079 MCCALL CORP.
UNITARY BUSINESS – COMBINATION
June 16, 1963
63-SBE-080 DANIEL GALLAGHER TEAMING, MERCANTILE AND REALTY CO.
STATUTE OF LIMITATIONS – REFUNDS
June 16, 1963
63-SBE-081 MCCOY, ROBERT M.
PETITION FOR REHEARING
June 16, 1963
63-SBE-082 STEARNS, MARCELLUS AND EILEEN B.
PETITION FOR REHEARING
June 16, 1963
63-SBE-083 FLESCHLER, CARL AND EVA
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
June 25, 1963
63-SBE-084 APPLEFORD, W. L. AND ANN
EQUITABLE ESTOPPEL
STATUTE OF LIMITATIONS – ASSESSMENTS
June 25, 1963
63-SBE-085 SILLA, CASSIANO G. AND JANE
PETITION FOR REHEARING
July 11, 1963
63-SBE-086 JACOBSON, MYRON (MIKE) AND NORALEE
PETITION FOR REHEARING
July 11, 1963
63-SBE-087 PEREA, GEORGE AND DORIS
PETITION FOR REHEARING
July 11, 1963
63-SBE-088 MIANO, SAM AND CONCETTA
PETITION FOR REHEARING
July 11, 1963
63-SBE-089 MEYER, WILLIAM S. AND HELEN L.
CORPORATE LIQUIDATIONS
FAIR MARKET VALUE
July 11, 1963
63-SBE-090 SEABOURN, BARNIE L. AND JANE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
July 11, 1963
63-SBE-091 WATERS, FRED L. AND BLANCHE M.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
July 11, 1963
63-SBE-092 FORKNER, JAMES S. AND MARIAN
CONSTITUTIONALITY OF STATUTE
CORPORATION ORGANIZATION & REORGANIZATIONS
Aug. 7, 1963
63-SBE-093 ST. FRANCIS HOTEL CORP.
PETITION FOR REHEARING
VALUATION
Aug. 7, 1963
63-SBE-094 L'AIGLON APPAREL, INC.
EMPLOYEE V. INDEPENDENT CONTRACTOR
PUBLIC LAW 86-272
Aug. 7, 1963
63-SBE-095 MOTT, CLEO V.
STATUTE OF LIMITATIONS – REFUNDS
Aug. 7, 1963
63-SBE-096 GORDON, BEN AND EMMA J.
ILLEGAL ACTIVITIES
Aug. 7, 1963
63-SBE-097 GIBSON, JAMES R. AND ROSANA
ILLEGAL ACTIVITIES
Aug. 7, 1963
63-SBE-098 NICHOLS, JOHN W. AND BLANCHE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Aug. 7, 1963
63-SBE-099 MARTY, FRANK JR., DOROTHY B. AND HEDY
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Aug. 7, 1963
63-SBE-100 PARKS, LEROY AND MARGARET
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Aug. 7, 1963
63-SBE-101 GREENBERG, SAMUEL, TRUSTEE
TRUSTS – GENERAL
Aug. 7, 1963
63-SBE-102 CELERON REALTY CORP.
FOREIGN CORPORATION – RIGHT TO APPEAL
Aug. 7, 1963
63-SBE-103 DIAMOND GARDNER CORP.
PETITION FOR REHEARING
Aug. 7, 1963
63-SBE-104 COOK, HAROLD N. AND ZOE
PETITION FOR REHEARING
Sept. 19, 1963
63-SBE-105 SEABOURN, BARNIE L. AND JANE
PETITION FOR REHEARING
Sept. 19, 1963
63-SBE-106 WATERS, FRED L. AND BLANCHE M.
PETITION FOR REHEARING
Sept. 19, 1963
63-SBE-107 FLESCHLER, CARL AND EVA
PETITION FOR REHEARING
Sept. 19, 1963
63-SBE-108 MEYENBERG-OLD FASHION PRODUCTS CO.
COMMENCING CORPORATION<
CORPORATION ORGANIZATION & REORGANIZATIONS
Oct. 1, 1963
63-SBE-109 ISENBERG, A. H.
LOSSES – YEAR SUSTAINED
RETROACTIVE APPLICATION – LAW/DECISION
Oct. 1, 1963
63-SBE-110 DUNHAM, HELEN C.
CONTRIBUTION TO CAPITAL
INCOME IN RESPECT OF A DECEDENT
Oct. 1, 1963
63-SBE-111 POOLE, JOHN H. AND OLIVIA A.
CREDIT – OTHER STATE TAXES
Oct. 1, 1963
63-SBE-112 SPAIN, ROSE
INCOME IN RESPECT OF A DECEDENT
Oct. 1, 1963
63-SBE-113 ZENO, ERNEST
DEPENDENT EXEMPTIONS
Oct. 1, 1963
63-SBE-114 BEN AMY, BENJAMIN B.
RESIDENCY
Oct. 1, 1963
63-SBE-115 PATTON, ROBERT V. AND PAULINE
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Oct. 1, 1963
63-SBE-116 WESTERN COMPRESS CO.
INTEREST INCOME
Oct. 1, 1963
63-SBE-117 L'AIGLON APPAREL, INC.
PETITION FOR REHEARING
Oct. 1, 1963
63-SBE-118 THOMPSON, ARDY T. AND HELEN
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Oct. 21, 1963
63-SBE-119 JONES, ROY C. AND THELMA A.
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Oct. 21, 1963
63-SBE-120 CAMICIA, ALBERT A. G. AND ERNA
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Oct. 21, 1963
63-SBE-121 MOSES, RAYMOND H. AND MAYME
ILLEGAL ACTIVITIES
Oct. 21, 1963
63-SBE-122 HATHWAY, CAMDEN
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Oct. 21, 1963
63-SBE-123 TITLE INSURANCE AND TRUST CO., TRUSTEE
TRUSTS – GENERAL
Oct. 21, 1963
63-SBE-124 DON BAXTER, INC.
DEDUCTION – TAXES PAID
Oct. 21, 1963
63-SBE-125 GREENBERG, SAMUEL, TRUSTEE
PETITION FOR REHEARING
Oct. 21, 1963
63-SBE-126 SASSER, W. J.
RESIDENCY
Nov. 5, 1963
63-SBE-127 DURAND, JOHN V.
HEAD OF HOUSEHOLD
Nov. 5, 1963
63-SBE-128 CASEY, HAROLD E. AND ANGELA E.
DIVIDENDS RECEIVED/DIVIDEND INCOME
VALUATION
Nov. 5, 1963
63-SBE-129 MACMILLAN, DOUGLAS A. AND ROSEMARIE
ESTATES
Nov. 5, 1963
63-SBE-130 GIBSON, JAMES R. AND ROSANA
PETITION FOR REHEARING
Nov. 5, 1963
63-SBE-131 NICHOLS, JOHN W. AND BLANCHE
PETITION FOR REHEARING
Nov. 5, 1963
63-SBE-132 PARKS, LEROY AND MARGARET
PETITION FOR REHEARING
Nov. 5, 1963
63-SBE-133 MARTY, FRANK, JR.
PETITION FOR REHEARING
Nov. 5, 1963
63-SBE-134 PEARSON CANDY COMPANY, INC.
COMPENSATION – REASONABLE V. UNREASONABLE
DEDUCTION – COMPENSATION
Dec.10, 1963
63-SBE-135 TESSLER, SAM AND SONIA
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Dec.10, 1963
63-SBE-136 GALLOIS, JOHN AND ELIZA
BURDEN OF PROOF
DEDUCTION – BUSINESS EXPENSE
DEDUCTIONS – GENERAL
EXPENSES – PERSONAL V. BUSINESS
Dec.10, 1963
63-SBE-137 BROWN, ROBERT H. AND JEAN W.
INSTALLMENT SALES
Dec.10, 1963
63-SBE-138 SWIMMER, HENRIETTA
DEDUCTION – COMPENSATION
Dec.10, 1963
63-SBE-139 PATTON, ROBERT V. AND PAULINE
PETITION FOR REHEARING
Dec.10, 1963
63-SBE-140 TITLE INSURANCE AND TRUST CO., TRUSTEE
PETITION FOR REHEARING
Dec.10, 1963
63-SBE-141 MEYENBERG-OLD FASHION PRODUCTS CO.
PETITION FOR REHEARING
Dec.11, 1963
63-SBE-142 WALKER, CARLE C.
RESIDENCY
Dec.11, 1963
63-SBE-143 NAYLOR, HAROLD L. AND MIRIAM JANE
RESIDENCY
Dec.11, 1963
63-SBE-144 RANDALL, FRANK AND LAURA J.
FEDERAL ACTION
PRESUMPTION OF CORRECTNESS
Dec.11, 1963
63-SBE-145 VANCE, AARON F.
DEPENDENT EXEMPTIONS
FEDERAL ACTION
Dec.11, 1963
63-SBE-146 WILLIAMS, CLARENCE T. AND THERESA
ILLEGAL ACTIVITIES
Appeal of Advance Automatic Sales Co, Inc., 62-SBE-055, Oct. 9, 1955
Dec.11, 1963
63-SBE-147 SCHOTT, WALTER L. AND EMILY
TRUSTS – GENERAL
Dec.11, 1963
63-SBE-148 ACME ACCEPTANCE CORP.
PETITION FOR REHEARING
Jan. 7, 1964