Franchise and Income Tax Formal Legal Opinions Adopted in 1967

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Appeal No. Appeal Name Date
67-SBE-001 JACK HARRIS, INC.
UNITARY BUSINESS COMBINATION
Jan. 3, 1967
67-SBE-002 TEXTRON, INC.
STATUTE OF LIMITATIONS REFUNDS
Jan. 3, 1967
67-SBE-003 MORTHRIFT PLAN
BAD DEBT RESERVE
DEDUCTION BAD DEBT
Feb. 7, 1967
67-SBE-004 EASTERN-COLUMBIA, INC.
CAPITALIZED EXPENSES
Feb. 7, 1967
67-SBE-005 MCA INC. AND MCA ARTISTS, LTD.
INTEREST COMPUTATION
Mar. 7, 1967
67-SBE-006 CONTINENTAL CAN CO., INC.
Appeal of MCA Inc. and MCA Artist, 67-SBE-005, Mar. 7, 1967
Mar. 7, 1967
67-SBE-007 LITTON INDUSTRIES, INC.
Appeal of MCA Inc. and MCA Artist, 67-SBE-005, Mar. 7, 1967
Mar. 7, 1967
67-SBE-008 UNION OIL CO. OF CALIFORNIA
Appeal of MCA Inc. and MCA Artist, 67-SBE-005, Mar. 7, 1967
Mar. 7, 1967
67-SBE-009 COSTA, JOHN AND ELVIRA C.
CORPORATE LIQUIDATIONS
Mar. 7, 1967
67-SBE-010 TIGER, INC.
CORPORATION ORGANIZATION & REORGANIZATIONS
Mar. 7, 1967
67-SBE-011 SENG CO. OF CALIFORNIA
UNITARY BUSINESS COMBINATION
Mar. 7, 1967
67-SBE-012 PRINGLE TRACTOR CO.
BAD DEBT RESERVE
Mar. 7, 1967
67-SBE-013 CARRIER CORP.
BUSINESS/NONBUSINESS INCOME
Mar. 7, 1967
67-SBE-014 JORDAN ASSOCIATES, INC.
DEDUCTION BAD DEBT
Apr. 24, 1967
67-SBE-015 LEAR SIEGLER, INC.
UNITARY BUSINESS DIVERSE LINES OF BUSINESS
Apr. 24, 1967
67-SBE-016 MAX FACTOR AND CO.
DEDUCTION TAXES PAID
EXPENSES ALLOCATION
INTERCOMPANY DIVIDENDS
Apr. 24, 1967
67-SBE-017 UNION PACKING CO.
ACCOUNTING METHODS
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Apr. 24, 1967
67-SBE-018 WEATHERHEAD CO.
UNITARY BUSINESS COMBINATION
Apr. 24, 1967
67-SBE-019 COYNE, WALTER J. AND SHEILA D.
BUSINESS EXPENSE
Apr. 24, 1967
67-SBE-020 HIRSCH, MIKE AND NORMA
CORPORATE LIQUIDATIONS
Apr. 24, 1967
67-SBE-021 KLEGER, HANS
DEDUCTION BAD DEBT
Apr. 24, 1967
67-SBE-022 MATHERS, HORACE C. AND HELEN V.
CORPORATE LIQUIDATIONS
Apr. 24, 1967
67-SBE-023 NEILL, CLAYTON B. AND DOROTHY M.
DEPRECIATION
Apr. 24, 1967
67-SBE-024 WILLIAMSON, G. P., SR. AND JOSIE M.
ACCOUNTING METHODS
Apr. 24, 1967
67-SBE-025 WILLIAMSON, GEORGE H. AND G. G.
DEDUCTION BAD DEBT
Apr. 24, 1967
67-SBE-026 WISEMAN, EVE GOLDEN
RESIDENCY
Apr. 24, 1967
67-SBE-027 ALVADA, INC.
PARTNERSHIPS
Apr. 27, 1967
67-SBE-028 CONTINENTAL LODGE
DEDUCTION BUSINESS EXPENSE
DEPRECIATION
May 10, 1967
67-SBE-029 SCHONFELD, SIDNEY AND MARIE
Appeal of Continental Lodge, 67-SBE-028, May 10, 1967
May 10, 1967
67-SBE-030 SCHONFELD, CHARLES AND HELGA
Appeal of Continental Lodge, 67-SBE-028, May 10, 1967
May 10, 1967
67-SBE-031 SALANT, WILLIAM A. AND DOROTHY
CREDIT OTHER STATE TAXES
May 10, 1967
67-SBE-032 HEARN, REGINALD G. AND MARY LOUISE
FEDERAL ACTION
PRESUMPTION OF CORRECTNESS
May 10, 1967
67-SBE-033 THOMAS, BRUCE A. AND GYLBERTA I.
CONSTITUTIONALITY OF STATUTE
INCOME ESTIMATED BY FRANCHISE TAX BOARD
May 10, 1967
67-SBE-034 SEINTURIER, JOE
DEDUCTIONS GENERAL
May 10, 1967
67-SBE-035 COMBUSTION ENGINEERING, INC.
UNITARY BUSINESS COMBINATION
July 7, 1967
67-SBE-036 HOME SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
July 7, 1967
67-SBE-037 SERVOMATION CORP, ET AL.
UNITARY BUSINESS COMBINATION
July 7, 1967
67-SBE-038 U. S. BLOCKBOARD CORP.
CORPORATION MINIMUM TAX
July 7, 1967
67-SBE-039 CRAIG, ESTATE OF JAMES A.
STATUTE OF LIMITATIONS REFUNDS
July 7, 1967
67-SBE-040 GREGG, MARION A.
ALIMONY V. CHILD SUPPORT
July 7, 1967
67-SBE-041 JOBE, DARR AND PATRICIA
DEPRECIATION
July 7, 1967
67-SBE-042 FORBES, J. MORRIS AND LEILA G.
PENALTY LATE FILING
REASONABLE CAUSE PENALTY ABATEMENT
Aug. 7, 1967
67-SBE-043 HOROWITZ, LEO
INCOME AVERAGING
Aug. 7, 1967
67-SBE-044 RICE, DWAIN G. AND MARY M.
STATUTE OF LIMITATIONS REFUNDS
Aug. 7, 1967
67-SBE-045 ANCHOR HOCKING GLASS CORP.
UNITARY BUSINESS COMBINATION
Aug. 7, 1967
67-SBE-046 ANDREW L. STONE, INC.
CONSTRUCTIVE RECEIPT
DEPRECIATION/AMORTIZATION
Aug. 7, 1967
67-SBE-047 STEINER AMERICAN CORP.
BUSINESS/NONBUSINESS INCOME
Aug. 7, 1967
67-SBE-048 BRAND, WORTH AND ASSOCIATES, INC.
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
Aug. 30, 1967
67-SBE-049 CALIFORNIA CONSOLIDATED WATER CO., INC.
CORPORATION MINIMUM TAX
Aug. 30, 1967
67-SBE-050 MASTER PUTTY MANUFACTURING CO., INC.
CORPORATION MINIMUM TAX
Aug. 30, 1967
67-SBE-051 LOONEY, ROBERT C. AND JOAN E.
EXPENSES PERSONAL V. BUSINESS
Aug. 30, 1967
67-SBE-052 SHINDER, DOROTHY
HEAD OF HOUSEHOLD
Aug. 30, 1967
67-SBE-053 DINERS CLUB, INC.
BANKS & FINANCIAL CORPORATIONS
Sept. 1, 1967
67-SBE-054 AMERICAN SMELTING AND REFINING CO.
APPEAL PROCEDURE
DISMISSAL OF APPEAL
JURISDICTION
Oct. 3, 1967
67-SBE-055 HAYWARD, WILLIAM C. AND LOIS B.
WORTHLESS STOCK LOSS
Oct. 3, 1967
67-SBE-056 KIRSCH, BERNARD AND LORRAINE
CLAIM OF RIGHT DOCTRINE
Oct. 3, 1967
67-SBE-057 REYNOLDS, LEWIS B. AND MARIAN A.
DEDUCTION CASUALTY/THEFT LOSS
Oct. 3, 1967
67-SBE-058 HALL-ROEPKE-PETERSMEYER CO.
CORPORATION ORGANIZATION & REORGANIZATIONS
Nov. 6, 1967
67-SBE-059 DUKE, GEORGE S. AND MABLE L.
CAPITALIZED EXPENSES
Nov. 6, 1967
67-SBE-060 PAUL, ALBERT D. AND JANE L.
DEDUCTIONS GENERAL
BURDEN OF PROOF
Nov. 6, 1967
67-SBE-061 RANDS, ANDREW J. AND FRANCES
DEDUCTION BAD DEBT
Nov. 6, 1967
67-SBE-062 SCHWANER, JOHN E. AND JOYCE L.
DEDUCTION CASUALTY/THEFT LOSS
Nov. 6, 1967
67-SBE-063 FINANCIAL COUNSELLORS, INC.
INCOME ALLOCATION
Dec. 12, 1967
67-SBE-064 RIBLET TRAMWAY CO.
PUBLIC LAW 86-272
Dec. 12, 1967
67-SBE-065 SIMMONDS SAW AND STEEL CO.
UNITARY BUSINESS COMBINATION
Dec. 12, 1967
67-SBE-066 DORWARD, DAVID C. AND JUNE
RELATED-PARTY TRANSACTIONS
Dec. 12, 1967
67-SBE-067 HOLZWARTH, ESTATE OF ADAM
SALE V. LEASE
Dec. 12, 1967