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 |