Franchise and Income Tax Formal Legal Opinions Adopted in 1975

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Appeal No. Appeal Name Date
75-SBE-001 CHANTICLEER INVESTMENT CO.
COMBINED REPORT
UNITARY BUSINESS – INTRASTATE
Jan. 7, 1975
75-SBE-002 MISSION EQUITIES CORP.
DEDUCTION – DIVIDENDS RECEIVED
EXPENSES – ALLOCATION
EXPENSES – EXEMPT INCOME
Jan. 7, 1975
75-SBE-003 UNIROYAL, INC.
PENALTY – ESTIMATED TAX
Jan. 7, 1975
75-SBE-004 ALLEC, ELI A. AND VIRGINIA
COLLATERAL ESTOPPEL
FRAUD
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Jan. 7, 1975
75-SBE-005 BARNES, SHEDRICK I.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
Jan. 7, 1975
75-SBE-006 FISHER, VAUGHN F. AND BETTY F.
BAD DEBT RESERVE
Jan. 7, 1975
75-SBE-007 HAGG, KARL, JR. AND MARGARET
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTION
Jan. 7, 1975
75-SBE-008 OWINGS, ESTATE OF ZEBULON P.
STATUTE OF LIMITATIONS - REFUNDS
Jan. 7, 1975
75-SBE-009 PHILLIPS, JACK E. AND CORINNE
DEDUCTION – CASUALTY/THEFT LOSS
FEDERAL ACTION
Jan. 7, 1975
75-SBE-010 SPRADLIN, TOLBERT D.
STATUTE OF LIMITATIONS – REFUNDS
Jan. 7, 1975
75-SBE-011 WHETSTONE, STUART D. AND KATHLEEN
DEDUCTION – TRAVEL EXPENSE
EXPENSES – PERSONAL V. BUSINESS
Jan. 7, 1975
75-SBE-012 THOR ELECTRONICS OF CALIFORNIA, INC.
DOING BUSINESS
Feb. 4, 1975
75-SBE-013 MARTZ, ESTATE OF AUG. J.
DEDUCTION – LEGAL FEES
Feb. 4, 1975
75-SBE-014 ETHYL CORP.
BUSINESS/NONBUSINESS INCOME
PROPERTY FACTOR
Mar. 18, 1975
75-SBE-015 SAN FERNANDO VALLEY FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
Mar. 18, 1975
75-SBE-016 BASHARA, S. STEVEN
TRUSTS – GENERAL
Mar. 18, 1975
75-SBE-017 BOLFING, HARRY F. AND PATRICIA M.
DEDUCTION – MOVING EXPENSES
GROSS INCOME
Mar. 18, 1975
75-SBE-018 BREITMAN, EDWIN R. AND JOYCE E.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
Mar. 18, 1975
75-SBE-019 BROWNE, IDELLA I.
EQUITABLE ESTOPPEL
Mar. 18, 1975
75-SBE-020 LUDLOW, LESTER A. AND CATHERINE B.
CAPITAL LOSS LIMITATION
EXEMPT INCOME
Feb. 4, 1975
75-SBE-021 MILLER, DARE AND PATRICIA
BURDEN OF PROOF
INCOME AVERAGING
Mar. 18, 1975
75-SBE-022 REYNOLDS, ARTHUR A. AND DOROTHY L.
COMMUNITY PROPERTY
JOINT AND SEVERAL LIABILITY
JOINT RETURNS
Mar. 18, 1975
75-SBE-023 WHITE, CALVIN G. AND ESTHER R.
CREDIT - RENTERS
Mar. 18, 1975
75-SBE-024 NARDIS OF DALLAS, INC.
PUBLIC LAW 86-272
Apr. 22, 1975
75-SBE-025 AINE, HARRY E. AND MILDRED J.
EXPENSES – PERSONAL V. BUSINESS
INVENTORIES
WORTHLESS STOCK LOSS
Apr. 22, 1975
75-SBE-026 ARSLANIAN, LEON
CREDITS – GENERAL
Apr. 22, 1975
75-SBE-027 BEYNON, KATHRYNE
DEDUCTION – CASUALTY/THEFT LOSS
Apr. 22, 1975
75-SBE-028 GIBSON, DAVID B. AND DELORES Y.
STATUTE OF LIMITATIONS-ASSESSMENTS
STATUTE OF LIMITATIONS-FEDERAL CHANGE
Apr. 22, 1975
75-SBE-029 GRUBMAN, SEYMOUR AND ARLENE
INSTALLMENT SALES
INTEREST INCOME
Apr. 22, 1975
75-SBE-030 JOHNSTON, ROBERT J. AND EVELYN A.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
Apr. 22, 1975
75-SBE-031 LOEWENSTEIN, HANS GEORGE AND EDITH
STATUTE OF LIMITATIONS – REFUNDS
Apr. 22, 1975
75-SBE-032 MONROE, ESTATE OF MARILYN, DECEASED
CREDIT – OTHER STATE TAXES
ESTATES
INCOME FROM INTANGIBLES
INCOME IN RESPECT OF A DECEDENT
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT
Apr. 22, 1975
75-SBE-033 PAGLIASSOTTI, ARIO AND FLORENCE
DEDUCTION – TRAVEL EXPENSES
Apr. 22, 1975
75-SBE-034 SCHMITT, DIETER AND POLDI
CONSTRUCTIVE DIVIDEND
Apr. 22, 1975
75-SBE-035 SCHWYHART, WINSTON R.
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND
Apr. 22, 1975
75-SBE-036 WARNER, HARRY P. AND FLORENCE O.
LOAN V. INCOME
Apr. 22, 1975
75-SBE-037 GENERAL DYNAMICS CORP.
BUSINESS/NONBUSINESS INCOME
June 3, 1975
75-SBE-038 WESTERN KRAFT CORP.
FRANCHISE TAX – COMPUTATION
June 3, 1975
75-SBE-039 GILLENTINE, SAMMIE W. AND HARRIET C.
GROSS INCOME
June 3, 1975
75-SBE-040 LUER, AVIS J.
FEDERAL ACTION
STATUTE OF LIMITATIONS – FEDERAL CHANGE
June 3, 1975
75-SBE-041 PERINGER, PAUL
ASSESSMENT / ASSESS
NOTICE OF ACTION (NOA)
RESIDENCY
June 3, 1975
75-SBE-042 PERINGER, PAUL
PETITION FOR REHEARING
Sept. 17, 1975
75-SBE-043 PRATHER, PHILIP B. AND RACHEL A.
STATUTE OF LIMITATIONS – REFUNDS
June 3, 1975
75-SBE-044 RECTOR, ROBERT W. AND MARGARET H.
SMALL BUSINESS STOCK
June 3, 1975
75-SBE-045 VOHS, RICHARD W.
PETITION FOR REHEARING
RESIDENCY
June 3, 1975
75-SBE-046 DAHLQUIST DRILLING, INC.
DEDUCTION – CASUALTY/THEFT LOSS
Aug. 19, 1975
75-SBE-047 GROLIER SOCIETY, INC.
UNITARY BUSINESS – COMBINATION
Aug. 19, 1975
75-SBE-048 BRESLER, JEROME S. AND MILDRED C.
EQUITABLE ESTOPPEL
SETTLEMENT
STATUTE OF LIMITATIONS - REFUNDS
Aug. 19, 1975
75-SBE-049 CAMPBELL, RICHARD W. AND ELLEN
EQUITABLE ESTOPPEL
Aug. 19, 1975
75-SBE-050 FORBES, J. MORRIS AND ESTATE OF LEILA J.
FEDERAL ACTION
Aug. 19, 1975
75-SBE-051 FOX, SAMUEL L.
STATUTE OF LIMITATIONS – REFUNDS
Aug. 19, 1975
75-SBE-052 HARDMAN, RICHARDS L. AND KATHLEEN K.
RESIDENCY
Aug. 19, 1975
75-SBE-053 HARING, JOHN
RESIDENCY
Aug. 19, 1975
75-SBE-054 MALOUF, MARION
COMMUNITY PROPERTY
INHERITANCE
Aug. 19, 1975
75-SBE-055 MEACHAM, WILFRED A. AND BETTY J.
CREDIT – OTHER STATE TAXES
Aug. 19, 1975
75-SBE-056 MERRICK, MERWYN P., SR. AND MARGARET F., ET AL.
INCOME V. RETURN OF CAPITAL
Aug. 19, 1975
75-SBE-057 ROSENBERG, ESTATE OF PHILIP
BASIS
COMMUNITY PROPERTY
Aug. 19, 1975
75-SBE-058 SANTINO, VICTOR AND EVELYN
BASIS
Aug. 19, 1975
75-SBE-059 SIFF, PHILIP F. AND AIDA
DEDUCTION – TAXES PAID
DIVIDEND INCOME
GROSS INCOME
Aug. 19, 1975
75-SBE-060 SIMPSON, JOHN B. AND BEVERLY A.
RESIDENCY
Aug. 19, 1975
75-SBE-061 WEBB, DONALD G. AND FRANCEEN
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
Aug. 19, 1975
75-SBE-062 WISCOMBE, LELAND M. AND JUNE N.
CREDIT – OTHER STATE TAXES
Aug. 19, 1975
75-SBE-063 GENERAL DYNAMICS CORP.
BUSINESS/NONBUSINESS INCOME
PETITION FOR REHEARING
Sept. 17, 1975
75-SBE-064 BEAUCAIRE, ESTATE OF ARTHUR W.
Appeal of Estate of Maurice F. Joyce, 73-SBE-065, Sept. 17, 1965
Sept. 17, 1975
75-SBE-065 JOYCE, ESTATE OF MAURICE F.
DEPLETION
Sept. 17, 1975
75-SBE-066 JOYCE, ESTATE OF WINIFRED
Appeal of Estate of Maurice F. Joyce, 73-SBE-065, Sept. 17, 1965
Sept. 17, 1975
75-SBE-067 MILLER, THOMAS A.
RESIDENCY
Sept. 17, 1975
75-SBE-068 NEWLAND, JOHN E. AND AMET Z.
BASIS
EXPENSES – PERSONAL V. BUSINESS
Sept. 17, 1975
75-SBE-069 THOMPSON, PRECIOUS FRANK
BURDEN OF PROOF – FEDERAL ACTION
Sept. 17, 1975
75-SBE-070 DAVIS, HOMER B. AND LENNIE MAE
CONSTITUTIONALITY OF STATUTE
Oct. 20, 1975
75-SBE-071 ROWLAND, CHESTER A.
CONSTITUTIONALITY OF STATUTE
Oct. 21, 1975
75-SBE-072 WAHBA, RAY M. AND SIGRID S.
EDUCATION EXPENSE
Oct. 21, 1975
75-SBE-073 WALSHE, JAMES C. AND MONABLANCHE A.
BURDEN OF PROOF – DEDUCTIONS
DEDUCTION – BAD DEBT
Oct. 20, 1975
75-SBE-074 BUSSE, NORMAN W.
STATUTE OF LIMITATIONS – REFUNDS
Nov. 19, 1975
75-SBE-075 HORWICH, WILLARD D. AND DELORIS N.
CHARITABLE CONTRIBUTIONS – AMOUNT
Nov. 19, 1975
75-SBE-076 KOSTKA, STEPHEN L. AND BEVERLY J.
DEDUCTION – CASUALTY/THEFT LOSS
Nov. 19, 1975
75-SBE-077 MAKIEVE, MICHAEL M. AND OLIVIA D.
EQUITABLE ESTOPPEL
INTEREST – ABATEMENT
Nov. 19, 1975
75-SBE-078 SCHIRMER, OTTO L., ET AL.
BURDEN OF PROOF – DEDUCTIONS
Nov. 19, 1975
75-SBE-079 NOONAN, LLOYD F. AND BARBARA M.
Appeal of Wilfred and Gertrud Winkenbach, 75-SBE-079, Dec. 16, 1975
Dec. 16, 1975
75-SBE-080 SEAMAN, ALLEN L. AND JACQUELINE M.
DEDUCTION – BAD DEBT
FILING STATUS – GENERAL
JOINT RETURNS
Dec. 16, 1975
75-SBE-081 WINKENBACH, WILFRED AND GERTRUDE
PIERCING THE CORPORATE VEIL
SUBSTANCE V. FORM
Dec. 16, 1975
75-SBE-082 FRIEDMANN, CLAUDE T. H.
EXEMPT INCOME
Mar. 8, 1975
75-SBE-083 HUMMEL, RICHARD E. AND BELLE
ILLEGAL ACTIVITIES
Mar. 8, 1975