Franchise and Income Tax Formal Legal Opinions Adopted in 1969

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Appeal No. Appeal Name Date
69-SBE-001 BLANKENBECKLER, R. M. AND KATHRYN L.
DEDUCTION - TAXES PAID
Jan. 6, 1969
69-SBE-002 CURRIER, RALPH V. AND MARVELLE J.
RESIDENCY
Jan. 6, 1969
69-SBE-003 FLAHERTY, EDWARD B. AND MARION R.
PENSION PLANS / QUALIFIED PLANS
TAXABLE INCOME
ACCRUAL - NONRESIDENCY
Jan. 6, 1969
69-SBE-004 TROUGHTON, ROBERT W. AND RANDALIN V.
DEDUCTIONS - GENERAL
Jan. 6, 1969
69-SBE-005 AMP, INC.
UNITARY BUSINESS - COMBINATION
Jan. 6, 1969
69-SBE-006 PARAMOUNT PICTURES CORP.
BUSINESS / NONBUSINESS INCOME
UNITARY BUSINESS - GENERAL
Jan. 6, 1969
69-SBE-007 ANDERS, HILDE H.
FEDERAL ACTION
Feb. 26, 1969
69-SBE-008 HOOPER, HERBERT H. AND DARLENE B.
RESIDENCY
DOMICILE - INDIVIDUAL
Feb. 26, 1969
69-SBE-009 HYMAN, MAURICE AND CAROL B.
STATUTE OF LIMITATIONS - REFUNDS
Feb. 26, 1969
69-SBE-010 KASEY, J. BRYANT AND MARYANN
CONSTRUCTIVE RECEIPT
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
Feb. 26, 1969
69-SBE-011 PARKER, WILLIAM F. AND SHIRLEY M.
DEDUCTION - BUSINESS EXPENSE
DEDUCTION - TAXES PAID
Feb. 26, 1969
69-SBE-012 SPIVAK, WILLIAM B. AND SALLY
FEDERAL ACTION
Feb. 26, 1969
69-SBE-013 PARK-CITRON AGENCY, TAXPAYER
CLAIM OF RIGHT DOCTRINE
BUSINESS EXPENSE
DEDUCTION - BUSINESS EXPENSE
Feb. 26, 1969
69-SBE-014 PARK-CITRON AGENCY, TAXPAYER May 5, 1969
69-SBE-015 TRUCK-A-WAY PRODUCE EXPRESS, INC.
CORPORATE LIQUIDATIONS
Feb. 26, 1969
69-SBE-016 MATHEWS CHEMICAL AND SUPPLY CO.
BAD DEBT RESERVE
Mar. 26, 1969
69-SBE-017 BLESSEN, GUS A. AND ROSE A.
BAD DEBT
DEDUCTION - BAD DEBT
Apr. 7, 1969
69-SBE-018 E. F. TIMME AND SON, INC.
PUBLIC LAW 86-272
NEXUS
DOING BUSINESS IN CALIFORNIA
Apr. 7, 1969
69-SBE-019 STANLEY, BORIS S. May 5, 1969
69-SBE-020 WARNER BROS PICTURES, INC.
UNITARY BUSINESS - GENERAL
BUSINESS / NONBUSINESS INCOME
May 5, 1969
69-SBE-021 FULLERTON SAVINGS AND LOAN ASSN.
SAVINGS AND LOAN ASSOCIATION
BAD DEBT RESERVE
CONSTITUTIONALITY OF STATUTE
June 2, 1969
69-SBE-022 KIM LIGHTING AND MANUFACTURING CO., INC.
BAD DEBT
CONTRIBUTION TO CAPITAL
LOAN V. CAPITAL CONTRIBUTION
DEDUCTION - BAD DEBT
June 2, 1969
69-SBE-023 CHAPPELLET, FELIX AND ANNABELLE
CASUALTY LOSS
DEDUCTION - CASUALTY / THEFT LOSS
June 2, 1969
69-SBE-024 ROBERTSON, WALTER E. AND PEARL
BAD DEBT
BUSINESS LOSS
June 2, 1969
69-SBE-025 LYTTON SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
FRANCHISE TAX BOARD ACTIONS / RULINGS
Aug. 7, 1969
69-SBE-026 PREFERRED SAVINGS AND LOAN ASSN.
GAIN OR LOSS - GENERAL
DEDUCTION - TAXES PAID
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
Aug. 7, 1969
69-SBE-027 WILLIAMS FURNACE CO.
UNITARY BUSINESS-COMBINATION
Aug. 7, 1969
69-SBE-028 BRONIWITZ, LAURENCE E.
INCOME AVERAGING
RESIDENCY
CONSTITUTIONALITY OF STATUTE
Sept. 10, 1969
69-SBE-029 GIRE, MYRON E. AND ALICE Z.
BURDEN OF PROOF
Sept. 10, 1969
69-SBE-030 MUMM, KENNETH A. AND AMY
ILLEGAL ACTIVITIES
Nov. 3, 1969
69-SBE-031 WOOD, R. EDWIN
BUSINESS EXPENSE
DEDUCTION - BUSINESS EXPENSE
PERSONAL EXPENSE
Dec. 8, 1969
69-SBE-032 BEVERLY HILLS FEDERAL SAVINGS AND LOAN ASSN.
SAVINGS AND LOAN ASSOCIATION
BURDON OF PROOF
BAD DEBT RESERVE
BAD DEBT
Dec. 8, 1969