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