Franchise and Income Tax Formal Legal Opinions Adopted in 1973

CAPITAL SOUTHWEST CORP.
BUSINESS/NONBUSINESS INCOME

HILL DRIVE RENTAL CO., INC.
BAD DEBT RESERVE

MAMMOTH ACADEMY
CORPORATION MINIMUM TAX

HAUBIEL, CHARLES T. AND MARY R.
DEDUCTION – TAXES PAID

DEVMAR, INC.
COMMENCING CORPORATION
DOING BUSINESS

PEOPLE'S FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
LOSSES – GENERAL

BERRY, WALLACE W. AND RISE B.
INCOME AVERAGING
JOINT RETURNS

DAYTON, MARION E. AND IRENE
RESIDENCY

TURFRYER, JACK AND JACOBA
DEDUCTION – BAD DEBTS
DEDUCTION – BUSINESS EXPENSES

YATES, J. PERRY AND SYBIL N.
LOSSES – ORDINARY V. CAPITAL

REAL ART PLASTIC AND METAL CO.
DEDUCTION – BUSINESS EXPENSE

RALPH C. SUTRO CO.
BANKS & FINANCIAL CORPORATIONS

DUFFY, DONALD D. AND ANN M.
BAD DEBT

ELLIOTT, FRANK F. AND VEE Z.
ACCRUAL – NONRESIDENCY
PENSION/RETIREMENT INCOME

HORSPOOL, GLEN A.
HEAD OF HOUSEHOLD
INCOME AVERAGING

KARBACHER, HERMAN M. AND MARIE A.
APPEAL PROCEDURE
JURISDICTION

KESSEL, HARLAN R. AND ESTHER A.
INCOME AVERAGING
RESIDENCY

KUREK, LEROY AND GERALDINE
AMORTIZATION

ROTHCHILD, THOMAS P. E. AND BARBARA
PENALTY – ESTIMATED TAX

WALKER, SAMUEL R. AND ELEANOR H.
PENALTY – LATE FILING

GLENDALE FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE

PASADENA FEDERAL SAVINGS AND LOAN ASSN.
Glendale Federal Savings and Loan Assn., 73-SBE-022, Apr. 9, 1973.

ARNOLD, HERMINE M.
REASONABLE CAUSE –  PENALTY ABATEMENT

BRAUN, JOHN R. AND PAULINE
FEDERAL ACTION

BUEGELEISEN, SIDNEY AND DE DAUN
FEDERAL ACTION

TIERNEY, FRANK E. AND PATRICIA E.
DEDUCTION – BAD DEBT

PFIZER, INC.
SALES FACTOR

ATHEARN, LUCILLE F.
LOSSES – YEAR SUSTAINED

BERGER, HENRY C.
RESIDENCY

CARPENTER, HAROLD F. AND MARY L.
DISGUISED DIVIDENDS
LOAN V. DIVIDEND

JENKINS, JACK E.
DEDUCTION – LEGAL FEES
RESIDENCY

KHOURI, GEORGE A. AND SUZANNE M.
DEDUCTION – MOVING EXPENSES

REICHMANN, JOSEPH
DEPENDENT EXEMPTIONS

AIR HANDLERS, INC.
FEDERAL ACTION

ALLIED EQUITIES CORP.
CALIFORNIA SOURCE INCOME
INCOME FROM INTANGIBLES

CITIZENS DEVELOPMENT CORP.
BASIS
CAPITALIZED EXPENSES

FIRST INVESTMENT SERVICE CO.
STATUTE OF LIMITATIONS – REFUNDS

DEAN, KENTON A.
ESTIMATED TAX PENALTY

FORTIER, NATHANIEL ALEX, JR.
STATUTE OF LIMITATIONS – REFUNDS

HUNT, ALBERT E. AND HELEN H.
CREDIT – OTHER STATE TAXES

MARSHALL, EDWARD M. AND LINDA I.
INCOME AVERAGING

MCGILLICUDDY, MATTHEW F.
FRAUD
PENALTY – FRAUD

MILLER, JAMES R. AND JANE R.
DEDUCTION – CASUALTY/THEFT LOSS

PICKETT, ROBERT L.
REFUND CLAIMS

RISTOW, RODERICK E. AND MARY M.
DEDUCTION – BAD DEBT

VORE, DENNIS M.
HEAD OF HOUSEHOLD

DEL KERN CATTLE CO.
ACCOUNTING METHODS
DEDUCTIONS – GENERAL

DOROTHY C. THORPE GLASS MFG. CORP.
INVOLUNTARY CONVERSIONS

ESCONDIDO CHAMBER OF COMMERCE
INFORMATION RETURNS
TAX-EXEMPT ORGANIZATION

LOEW'S SAN FRANCISCO HOTEL CORP.
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT

MANNING SECURITIES, INC.
FRANCHISE TAX – COMPUTATION

JOHNSON, WALTER L.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

LEW, WING EDWIN AND FAYE
BURDEN OF PROOF – DEDUCTIONS
DEDUCTIONS – GENERAL
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND

SCHOELLERMAN, WILLARD D. AND ESTHER J.
FEDERAL ACTION

VOHS, RICHARD W.
RESIDENCY

NAHAS DEPARTMENT STORE NO. INC.
CORPORATION ORGANIZATION & REORGANIZATIONS

ELLINGTON, KENNETH
ACCRUAL – NONRESIDENCY
PENSION/RETIREMENT INCOME

SMITH, DONALD D. AND VIRGINIA C.
EQUITABLE ESTOPPEL
FEDERAL ACTION

SMITH, RUTH WERTHEIM
BURDEN OF PROOF – DEDUCTIONS
DEDUCTIONS – GENERAL

VAUGHN, RALPH D. AND LENA C.
DEFERRED COMPENSATION
INTEREST – ABATEMENT

IZZI PIPELINE, INC.
CORPORATE LIQUIDATIONS

REAL ESTATE BUY KELLER
DEDUCTION – BAD DEBT

WESTERN URBAN REDEVELOPMENT INVESTMENT CORP.
DEDUCTION – DIVIDENDS RECEIVED

ERMSHAR, LLOYD G. AND MELBA
RELATED-PARTY TRANSACTIONS

EVERETT, WILHELM S. AND GENEVA B.
DEDUCTION – TAXES PAID

LEHRER, ALFRED AND FANCHON
DEPENDENT EXEMPTIONS

LEHRER, MARJORIE
DEPENDENT EXEMPTIONS

HAGMAN, DONALD G. AND ILENE M.
INCOME AVERAGING

CHRISTMAN, THEO AND AUDREY
CREDIT – OTHER STATE TAXES

GORE, THOMAS L. AND WYLMA
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
PRESUMPTION OF CORRECTNESS

LONG, HARRY P.
DOMICILE – INDIVIDUAL
RESIDENCY