Franchise and Income Tax Formal Legal Opinions Adopted in 1973
Get Free Acrobat Reader! Most documents on this page are in the Adobe Portable Document Format (pdf).
The current version of Acrobat Reader should be used to view pdf files.
A free copy of the Acrobat Reader software is available from Adobe.
| 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 |
