Franchise and Income Tax Formal Legal Opinions Adopted in 1973

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Appeal No. Appeal Name Date
73-SBE-001 CAPITAL SOUTHWEST CORP.
BUSINESS/NONBUSINESS INCOME
Jan. 16, 1973
73-SBE-002 HILL DRIVE RENTAL CO., INC.
BAD DEBT RESERVE
Jan. 16, 1973
73-SBE-003 MAMMOTH ACADEMY
CORPORATION MINIMUM TAX
Jan. 16, 1973
73-SBE-004 HAUBIEL, CHARLES T. AND MARY R.
DEDUCTION – TAXES PAID
Jan. 16, 1973
73-SBE-005 DEVMAR, INC.
COMMENCING CORPORATION
DOING BUSINESS
Feb. 6, 1973
73-SBE-006 PEOPLE'S FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
LOSSES – GENERAL
Feb. 6, 1973
73-SBE-007 BERRY, WALLACE W. AND RISE B.
INCOME AVERAGING
JOINT RETURNS
Feb. 6, 1973
73-SBE-008 DAYTON, MARION E. AND IRENE
RESIDENCY
Feb. 6, 1973
73-SBE-009 TURFRYER, JACK AND JACOBA
DEDUCTION – BAD DEBTS
DEDUCTION – BUSINESS EXPENSES
Feb. 6, 1973
73-SBE-010 YATES, J. PERRY AND SYBIL N.
LOSSES – ORDINARY V. CAPITAL
Feb. 6, 1973
73-SBE-011 REAL ART PLASTIC AND METAL CO.
DEDUCTION – BUSINESS EXPENSE
Mar. 27, 1973
73-SBE-012 RALPH C. SUTRO CO.
BANKS & FINANCIAL CORPORATIONS
Mar. 27, 1973
73-SBE-013 DUFFY, DONALD D. AND ANN M.
BAD DEBT
Mar. 27, 1973
73-SBE-014 ELLIOTT, FRANK F. AND VEE Z.
ACCRUAL – NONRESIDENCY
PENSION/RETIREMENT INCOME
Mar. 27, 1973
73-SBE-015 HORSPOOL, GLEN A.
HEAD OF HOUSEHOLD
INCOME AVERAGING
Mar. 27, 1973
73-SBE-016 KARBACHER, HERMAN M. AND MARIE A.
APPEAL PROCEDURE
JURISDICTION
Mar. 27, 1973
73-SBE-017 KESSEL, HARLAN R. AND ESTHER A.
INCOME AVERAGING
RESIDENCY
Mar. 27, 1973
73-SBE-018 KUREK, LEROY AND GERALDINE
AMORTIZATION
Mar. 27, 1973
73-SBE-019 ROTHCHILD, THOMAS P. E. AND BARBARA
PENALTY – ESTIMATED TAX
Mar. 27, 1973
73-SBE-020 WALKER, SAMUEL R. AND ELEANOR H.
PENALTY – LATE FILING
Mar. 27, 1973
73-SBE-021 GLENDALE FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
Apr. 9, 1973
73-SBE-022 PASADENA FEDERAL SAVINGS AND LOAN ASSN.
Glendale Federal Savings and Loan Assn., 73-SBE-022, Apr. 9, 1973.
Apr. 9, 1973
73-SBE-023 ARNOLD, HERMINE M.
REASONABLE CAUSE –  PENALTY ABATEMENT
Apr. 9, 1973
73-SBE-024 BRAUN, JOHN R. AND PAULINE
FEDERAL ACTION
Apr. 9, 1973
73-SBE-025 BUEGELEISEN, SIDNEY AND DE DAUN
FEDERAL ACTION
Apr. 9, 1973
73-SBE-026 TIERNEY, FRANK E. AND PATRICIA E.
DEDUCTION - BAD DEBT
Apr. 9, 1973
73-SBE-027 PFIZER, INC.
SALES FACTOR
May 8, 1973
73-SBE-028 ATHEARN, LUCILLE F.
LOSSES – YEAR SUSTAINED
May 8, 1973
73-SBE-029 BERGER, HENRY C.
RESIDENCY
May 8, 1973
73-SBE-030 CARPENTER, HAROLD F. AND MARY L.
DISGUISED DIVIDENDS
LOAN V. DIVIDEND
June 6, 1973
73-SBE-031 JENKINS, JACK E.
DEDUCTION – LEGAL FEES
RESIDENCY
June 6, 1973
73-SBE-032 KHOURI, GEORGE A. AND SUZANNE M.
DEDUCTION – MOVING EXPENSES
June 6, 1973
73-SBE-033 REICHMANN, JOSEPH
DEPENDENT EXEMPTIONS
June 6, 1973
73-SBE-034 AIR HANDLERS, INC.
FEDERAL ACTION
July 31, 1973
73-SBE-035 ALLIED EQUITIES CORP.
CALIFORNIA SOURCE INCOME
INCOME FROM INTANGIBLES
July 31, 1973
73-SBE-036 CITIZENS DEVELOPMENT CORP.
BASIS
CAPITALIZED EXPENSES
July 31, 1973
73-SBE-037 FIRST INVESTMENT SERVICE CO.
STATUTE OF LIMITATIONS – REFUNDS
July 31, 1973
73-SBE-038 DEAN, KENTON A.
ESTIMATED TAX PENALTY
Sept. 17, 1973
73-SBE-039 FORTIER, NATHANIEL ALEX, JR.
STATUTE OF LIMITATIONS – REFUNDS
July 31, 1973
73-SBE-040 HUNT, ALBERT E. AND HELEN H.
CREDIT – OTHER STATE TAXES
July 31, 1973
73-SBE-041 MARSHALL, EDWARD M. AND LINDA I.
INCOME AVERAGING
July 31, 1973
73-SBE-042 MCGILLICUDDY, MATTHEW F.
FRAUD
PENALTY – FRAUD
July 31, 1973
73-SBE-043 MILLER, JAMES R. AND JANE R.
DEDUCTION – CASUALTY/THEFT LOSS
July 31, 1973
73-SBE-044 PICKETT, ROBERT L.
REFUND CLAIMS
July 31, 1973
73-SBE-045 RISTOW, RODERICK E. AND MARY M.
DEDUCTION – BAD DEBT
July 31, 1973
73-SBE-046 VORE, DENNIS M.
HEAD OF HOUSEHOLD
July 31, 1973
73-SBE-047 DEL KERN CATTLE CO.
ACCOUNTING METHODS
DEDUCTIONS – GENERAL
Sept. 17, 1973
73-SBE-048 DOROTHY C. THORPE GLASS MFG. CORP.
INVOLUNTARY CONVERSIONS
Sept. 17, 1973
73-SBE-049 ESCONDIDO CHAMBER OF COMMERCE
INFORMATION RETURNS
TAX-EXEMPT ORGANIZATION
Sept. 17, 1973
73-SBE-050 LOEW'S SAN FRANCISCO HOTEL CORP.
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT
Sept. 17, 1973
73-SBE-051 MANNING SECURITIES, INC.
FRANCHISE TAX – COMPUTATION
Sept. 17, 1973
73-SBE-052 JOHNSON, WALTER L.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Sept. 17, 1973
73-SBE-053 LEW, WING EDWIN AND FAYE
BURDEN OF PROOF – DEDUCTIONS
DEDUCTIONS – GENERAL
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND
Sept. 17, 1973
73-SBE-054 SCHOELLERMAN, WILLARD D. AND ESTHER J.
FEDERAL ACTION
Sept. 17, 1973
73-SBE-055 VOHS, RICHARD W.
RESIDENCY
Sept. 17, 1973
73-SBE-056 NAHAS DEPARTMENT STORE NO. INC.
CORPORATION ORGANIZATION & REORGANIZATIONS
Oct. 17, 1973
73-SBE-057 ELLINGTON, KENNETH
ACCRUAL – NONRESIDENCY
PENSION/RETIREMENT INCOME
Oct. 17, 1973
73-SBE-058 SMITH, DONALD D. AND VIRGINIA C.
EQUITABLE ESTOPPEL
FEDERAL ACTION
Oct. 17, 1973
73-SBE-059 SMITH, RUTH WERTHEIM
BURDEN OF PROOF – DEDUCTIONS
DEDUCTIONS – GENERAL
Oct. 17, 1973
73-SBE-060 VAUGHN, RALPH D. AND LENA C.
DEFERRED COMPENSATION
INTEREST – ABATEMENT
Oct. 17, 1973
73-SBE-061 IZZI PIPELINE, INC.
CORPORATE LIQUIDATIONS
Nov. 13, 1973
73-SBE-062 REAL ESTATE BUY KELLER
DEDUCTION – BAD DEBT
Nov. 13, 1973
73-SBE-063 WESTERN URBAN REDEVELOPMENT INVESTMENT CORP.
DEDUCTION – DIVIDENDS RECEIVED
Nov. 13, 1973
73-SBE-064 ERMSHAR, LLOYD G. AND MELBA
RELATED-PARTY TRANSACTIONS
Nov. 13, 1973
73-SBE-065 EVERETT, WILHELM S. AND GENEVA B.
DEDUCTION – TAXES PAID
Nov. 13, 1973
73-SBE-066 LEHRER, ALFRED AND FANCHON
DEPENDENT EXEMPTIONS
Dec. 13, 1973
73-SBE-067 LEHRER, MARJORIE
DEPENDENT EXEMPTIONS
Dec. 11, 1973
73-SBE-068 HAGMAN, DONALD G. AND ILENE M.
INCOME AVERAGING
Dec. 11, 1973
73-SBE-069 CHRISTMAN, THEO AND AUDREY
CREDIT – OTHER STATE TAXES
Dec. 11, 1973
73-SBE-070 GORE, THOMAS L. AND WYLMA
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
PRESUMPTION OF CORRECTNESS
Dec. 11, 1973
73-SBE-071 LONG, HARRY P.
DOMICILE – INDIVIDUAL
RESIDENCY
Dec. 11, 1973