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Franchise and Income Tax Formal Legal Opinions Adopted in 1971

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Appeal No. Appeal Name Date
71-SBE-001 ANDREOLI, ANDREW L.
INVOLUNTARY CONVERSIONS		 Jan. 5, 1971
71-SBE-002 ORANGE SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
SAVINGS AND LOAN ASSOCIATIONS
EXPENSES - ORDINARY OR CAPITAL
DEPRECIATION / AMORTIZATION		 Feb. 16, 1971
71-SBE-003 TWO PINE STREET CO.
DOING BUSINESS
CORPORATE LIQUIDATIONS		 Feb. 16, 1971
71-SBE-004 PEREZ, JOHN AND CODELLE
JEOPARDY ASSESSMENTS
INCOME - ESTIMATED BY FRANCHISE TAX BOARD
ILLEGAL ACTIVITIES		 Feb. 16, 1971
71-SBE-005 QUAYLE, MELVIN G. AND MARJORIE E.
INCOME AVERAGING		 Feb. 16, 1971
71-SBE-006 ADMIRAL BUILDING CO.
INSTALLMENT SALES
CORPORATE LIQUIDATIONS
CORPORATION ORGANIZATION & REORGANIZATIONS		 Mar. 22, 1971
71-SBE-007 BERRY, BRENT L.
RESIDENCY
DOMICILE - INDIVIDUAL		 Mar. 22, 1971
71-SBE-008 LITTRELL, ALAN B. AND HELEN E.
CREDIT - TAXES PAID
OTHER STATE TAXES		 Mar. 22, 1971
71-SBE-009 REISMAN, SAMUEL AND RUTH
DEDUCTION - BUSINESS EXPENSE
PERSONAL EXPENSE
FEDERAL ACTION		 Mar. 22, 1971
71-SBE-010 WOJACK, LEE J. AND CHARLOTTE
PENSION PLANS
NON-CALIFORNIA SOURCE INCOME		 Mar. 22, 1971
71-SBE-011 BATTLE, JOSEPH J. AND JULIA A.
INCOME AVERAGING		 Apr. 5,1971
71-SBE-012 PFAU, ROBERT G. AND PATRICIA A.
BUSINESS EXPENSE
DEPRECIATION / AMORTIZATION		 Apr. 5,1971
71-SBE-013 RADNITZ, ROBERT B. AND JOANNA C.
LOAN V. DIVIDEND		 May 6, 1971
71-SBE-014 ZLOTNICK, HENRY D. AND RAE
TAXABLE INCOME
PENSION INCOME		 May 6, 1971
71-SBE-015 REGAL GOLD LOAN AND RENTAL CO.
DEPRECIATION / AMORTIZATION
FEDERAL ACTION		 June 2, 1971
71-SBE-016 FERNANDEZ, BERNARD AND HELEN
RESIDENCY		 June 2, 1971
71-SBE-017 HORNSEY, ALBERT E. AND S. JEAN
DEDUCTION - MOVING EXPENSES
CONSTITUTIONALITY OF STATUTE		 June 2, 1971
71-SBE-018 SANDERS, CECIL L. AND BONAI G.
RESIDENCY
DOMICILE - INDIVIDUAL		 June 2, 1971
71-SBE-019 TAYLOR, EVERETT R. AND EMELINE H.
BUSINESS EXPENSE
DEDUCTION - BUSINESS EXPENSE
FEDERAL ACTION		 June 2, 1971
71-SBE-020 ANDREWS, CHARLES H. AND NORMA L.
CAPITAL GAIN / LOSS		 June 21, 1971
71-SBE-021 YOUNG WOMEN'S CHRISTIAN ASSN. OF SANTA MONICA
INFORMATION RETURNS
CHARITABLE ORGANIZATION		 July 6, 1971
71-SBE-022 HORRIGAN, ARTHUR AND FRANCES E.
RESIDENCY
DOMICILE - INDIVIDUAL		 July 6, 1971
71-SBE-023 JAFFEE, WALTER W. AND IDA J.
RESIDENCY
DOMICILE - INDIVIDUAL		 July 6, 1971
71-SBE-024 WOODWARD ENTERPRISES, INC.
APPEAL PROCEDURE
STATUTORY CONSTRUCTION
REAL PROPERTY		 Aug. 4, 1971
71-SBE-025 PANKEN, HAROLD AND SYLVIA
DEDUCTION - MOVING EXPENSES
CONSTITUTIONALITY OF STATUTE		 Sept. 13, 1971
71-SBE-026 PORCELLA, JOHN A., JR. AND LENORA M.
INCOME AVERAGING		 Sept. 13, 1971
71-SBE-027 BLEECK, BARRY S.
ALIMONY
DEDUCTION - ALIMONY		 Sept. 13, 1971
71-SBE-028 LUEBBERT, ESTATE OF RICHARD
ILLEGAL ACTIVITIES		 Sept. 13, 1971
71-SBE-029 BRATTAIN CONTRACTORS, INC.
BAD DEBT
LOSSES - YEAR SUSTAINED		 Oct. 27, 1971
71-SBE-030 FAIRCHILD, GEORGE W.
FRAUD
PENALTY - FRAUD		 Oct. 27, 1971
71-SBE-031 KRIEGER, HYMAN AND MABEL K.
FEDERAL ACTION		 Oct. 27, 1971
71-SBE-032 SAYER, MARY FRANCES
GIFTS
GROSS INCOME		 Oct. 27, 1971
71-SBE-033 SCHIFANO, ANN
FEDERAL ACTION
COMMUNITY PROPERTY		 Oct. 27, 1971
71-SBE-034 SCHLOSS, ALDEN
ESTIMATED TAX PENALTY
PENALTY - ESTIMATED TAX		 Oct. 27, 1971
71-SBE-035 BECKER, RALPH J. AND BETTY M.
DEDUCTION - MOVING EXPENSES		 Dec. 13, 1971
71-SBE-036 GANN, ESTATE OF ELEANOR M.
COMMUNITY PROPERTY		 Dec. 13, 1971
71-SBE-037 GHALI, RIAD
RESIDENCY		 Dec. 13, 1971
71-SBE-038 LIVINGSTON, HAROLD AND LOIS
RESIDENCY
INCOME AVERAGING		 Dec. 13, 1971
71-SBE-039 MORRIS, JOSEPH B. AND CORA
FEDERAL ACTION		 Dec. 13, 1971