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