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 |
