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Franchise and Income Tax Formal Legal Opinions Adopted in 1965

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Appeal No. Appeal Name Date
65-SBE-001 TAROLA, JOSEPH P. AND MARY JOY
RESIDENCY		 Jan. 5, 1965
65-SBE-002 SUN VALLEY NATIONAL BANK OF LOS ANGELES
BAD DEBT RESERVE		 Jan. 12, 1965
65-SBE-003 E. L. REITZ CO.
LOSSES - GENERAL		 Feb. 3, 1965
65-SBE-004 MESHEKOFF, MICHAEL AND HELENA, ET AL.
PARTNERSHIPS		 Feb. 3, 1965
65-SBE-005 SIMPSON, JACK W. AND RUTH
CONSTRUCTIVE DIVIDEND
TAXABLE INCOME		 Feb. 3, 1965
65-SBE-006 SIMPSON'S, INC.
BUSINESS EXPENSE
DEDUCTION-BUSINESS EXPENSE		 Feb. 3, 1965
65-SBE-007 SOUTHERN CALIFORNIA CENTRAL CREDIT UNION
EXEMPT INTEREST / DIVIDEND
CREDIT UNIONS
INTEREST INCOME		 Feb. 3, 1965
65-SBE-008 GOSSICK, GUSTAV S. AND STELL
BASIS
CAPITAL GAIN / LOSS
STEP TRANSACTION DOCTRINE		 Mar. 4, 1965
65-SBE-009 JOHN BLAIR AND CO.
UNITARY BUSINESS - APPORTIONMENT
PROPERTY FACTOR		 Mar. 4, 1965
65-SBE-010 PASADENA FIRST NATIONAL BANK
BAD DEBT RESERVE		 Mar. 4, 1965
65-SBE-011 BILLS, HALLIE L.
CREDIT - OTHER STATE TAXES		 Apr. 5, 1965
65-SBE-012 DOE, RONALD G., ET AL.
PARTNERSHIPS
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION		 Apr. 5, 1965
65-SBE-013 H. F. AHMANSON AND CO.
LIMITED PARTNERSHIP
LOSS - SITUS		 Apr. 5, 1965
65-SBE-014 HUNT FOODS AND INDUSTRIES, INC., ET AL.
UNITARY BUSINESS - COMBINATION		 Apr. 5, 1965
65-SBE-015 KROEHLER MFG. CO.
 Apr. 5, 1965
65-SBE-016 CORREIA, JESS S.
INTEREST - COMPUTATION		 May 12, 1965
65-SBE-017 CUDDY, FLORENCE L.
ORDINARY V. CAPITAL LOSS / GAIN
CAPITALIZED EXPENSES		 May 12, 1965
65-SBE-018 MODERN BARBER COLLEGES, INC.
INSTALLMENT SALES		 May 12, 1965
65-SBE-019 WICKS, RENDEL G. AND NANCY
BUSINESS EXPENSE		 May 12, 1965
65-SBE-020 ANDREWS, WILLIAM S. AND CAMILLA A., ET AL.
CAPITAL GAIN / LOSS
PARTNERSHIPS		 June 28, 1965
65-SBE-021 BERMAN, MATTHEW
RESIDENCY
JOINT RETURNS
LOSSES - GENERAL		 June 28, 1965
65-SBE-022 BRIGHT, DAVID E. AND DOLLY
DEDUCTIONS - GENERAL		 June 28, 1965
65-SBE-023 BRINTNALL, JOHN S.
DEPENDENT EXEMPTIONS		 June 28, 1965
65-SBE-024 GOLDBLATT, IRVING AND SYLVIA
ILLEGAL ACTIVITIES		 June 28, 1965
65-SBE-025 CUDDY, FLORENCE L.
 June 28, 1965
65-SBE-026 AMERICAN INSTITUTE OF INTERIOR DESIGNERS
STATUTE OF LIMITATIONS - REFUNDS		 Aug. 3, 1965
65-SBE-027 CONSUMERS COOPERATIVE SOCIETY OF PALO ALTO, INC.
COOPERATIVE ASSOCIATIONS		 Aug. 3, 1965
65-SBE-028 CONSUMERS COOPERATIVE OF BERKELEY, INC.
COOPERATIVE ASSOCIATIONS		 Aug. 3, 1965
65-SBE-029 JACOBS, ROBERT A. AND NANCY R.
STATUTE OF LIMITATIONS - REFUNDS		 Aug. 3, 1965
65-SBE-030 SMITH, RUTH WERTHEIM
INTEREST - IMPOSITION
INTEREST - ABATEMENT		 Aug. 3, 1965
65-SBE-031 WICKHAM, GEORGE R.
FRAUD
PENALTY - FRAUD		 Aug. 3, 1965
65-SBE-032 MOREY, CLARENCE L. AND A. LOIS
STATUTE OF LIMITATIONS - REFUNDS		 Aug. 3, 1965
65-SBE-033 HANSEN, MRS. LYDIA J.
TRUSTS - GENERAL		 Aug. 3, 1965
65-SBE-034 KUHN ENTERPRISES, INC.
BAD DEBT
LOSSES - YEAR SUSTAINED		 Aug. 3, 1965
65-SBE-035 AIRCRAFT ENGINEERING AND MAINTENANCE CO.
UNITARY BUSINESS - COMBINATION		 Oct. 5, 1965
65-SBE-036 OAKLAND AIRCRAFT ENGINE SERVICE, INC.
UNITARY BUSINESS - APPORTIONMENT		 Oct. 5, 1965
65-SBE-037 JOSEPH MAGNIN CO., INC.
UNITARY BUSINESS - COMBINATION		 Oct. 5, 1965
65-SBE-038 THOMAS J. LIPTON, INC.
UNITARY BUSINESS - COMBINATION		 Oct. 5, 1965
65-SBE-039 LAKEHURST CONSTRUCTION CO., ET AL.
LOAN V. CAPITAL CONTRIBUTION
DOING BUSINESS		 Oct. 5, 1965
65-SBE-040 VELSICOL CHEMICAL CORP.
UNITARY BUSINESS - APPORTIONMENT		 Oct. 5, 1965
65-SBE-041 HOLT, NAT AND BLANCHE
LOSSES - YEAR SUSTAINED		 Oct. 5, 1965
65-SBE-042 MARKS, EVELYN R.
DEDUCTIONS - GENERAL		 Oct. 5, 1965
65-SBE-043 BILLINGS, HASKELL C., JR. AND FELICITAS
INSTALLMENT SALES
CAPITAL GAIN / LOSS		 Oct. 26, 1965
65-SBE-044 CAGAN HOMES, INC.
DOING BUSINESS
HOLDING COMPANY		 Nov. 30, 1965
65-SBE-045 SELZNICK, DAVID O. AND PHYLIS I.
CARRYOVER / CARRYBACK
DEPRECIATION / AMORTIZATION		 Nov. 30, 1965
65-SBE-046 SHERWOOD, ROBERT C.
FRAUD
BURDEN OF PROOF		 Nov. 30, 1965
65-SBE-047 BERMAN, MATTHEW Oct. 5, 1965
65-SBE-048 BOYAR, LOUIS H.
VALUATION		 Dec. 14, 1965
65-SBE-049 CONSUMERS COOPERATIVE OF BERKELEY, INC. Dec. 14, 1965
65-SBE-050 CONSUMERS COOPERATIVE OF PALO ALTO, INC. Dec. 14, 1965