Franchise and Income Tax Formal Legal Opinions Adopted in 1976

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Appeal No. Appeal Name Date
76-SBE-001 CITICORP LEASING, INC.
LATE FILING PENALTY
PENALTY - LATE FILING
Jan. 6, 1976
76-SBE-002 ZUPANOVICH, ANTHONY V. AND BEVERLY
RESIDENCY
Jan. 6, 1976
76-SBE-003 ARMORED TRANSPORT, INC.
CONTRIBUTION TO CAPITAL
LOAN V. CAPITAL CONTRIBUTION
BAD DEBT
Feb. 2, 1976
76-SBE-004 DEL MAR TURF CLUB
BUSINESS EXPENSE
EXPENSES - ALLOCATION
ACCOUNTING METHODS
Feb. 2, 1976
76-SBE-005 FORREST FREEZE TRUCKING, INC.
CORPORATION ORGANIZATION & REORGANIZATIONS
SUSPENDED DOMESTIC CORPORATION
Feb. 2, 1976
76-SBE-006 PACIFIC ASSOCIATES, INC.
DIVIDENDS RECEIVED / DIVIDEND INCOME
EXPENSES - ALLOCATION
EXPENSES - EXEMPT INCOME
Feb. 2, 1976
76-SBE-007 GARCIA, GLENN A. AND SANDRA
REAL PROPERTY
LIKE - KIND EXCHANGE
GAIN OR LOSS - GENERAL
Feb. 2, 1976
76-SBE-008 HELLMAN, JOEL
LOAN V. DIVIDEND
CONSTRUCTIVE DIVIDEND
Feb. 2, 1976
76-SBE-009 LATTIN, NORMAN D. AND HARRIET P.
CREDITS - GENERAL
NONRESIDENT
Feb. 2, 1976
76-SBE-010 LIVESAY, CURTIS W. AND BISERKA V.
GROSS INCOME
RETIREMENT CONTRIBUTIONS
EMPLOYMENT BENEFITS
Feb. 2, 1976
76-SBE-011 PAJUS, JEAN AND BESSIE
FEDERAL ACTION
BURDEN OF PROOF
Feb. 2, 1976
76-SBE-012 RICHARDSON, HOWARD AND MARGARET
BUSINESS EXPENSE
DEDUCTION - BUSINESS EXPENSE
START UP EXPENSE
Feb. 2, 1976
76-SBE-013 ROSENBERG, ESTATE OF PHILIP
Feb. 2, 1976
76-SBE-014 BLANKENSHIP NOVELTY CO.
BUSINESS EXPENSE
ILLEGAL ACTIVITIES
Mar. 8, 1976
76-SBE-015 CAPRICES DE FEMME, INC.
DOING BUSINESS
Mar. 8, 1976
76-SBE-016 BAILEY, ANNETTE
COMMUNITY PROPERTY
DOMICILE - INDIVIDUAL
Mar. 8, 1976
76-SBE-017 BRENNER, HERBERT T.
FEDERAL ACTION
Mar. 8, 1976
76-SBE-018 BROWN, YVONNE C.
DIVIDENDS RECEIVED / DIVIDEND INCOME
CONSTITUTIONALITY OF STATUTE
Mar. 8, 1976
76-SBE-019 CLARK, IRIS E.
CONSTITUTIONAL / UNCONSTITUTIONAL
FEDERAL ACTION
Mar. 8, 1976
76-SBE-020 DAVIS, JOHN P. AND NINA J.
INCOME AVERAGING
CONSTITUTIONALITY OF STATUTE
Mar. 8, 1976
76-SBE-021 HATCH, ESTATE OF WILLIAM S., ET AL.
COMMUNITY PROPERTY
BASIS
REAL PROPERTY
Mar. 8, 1976
76-SBE-022 KELSEY, PRESTON T. AND VIRGINIA R.
INCOME IN RESPECT OF A DECEDENT
PENSION INCOME
ACCRUAL - NONRESIDENCY
Mar. 8, 1976
76-SBE-023 KENISON, ALAN R. AND VERA M.
FEDERAL ACTION
Mar. 8, 1976
76-SBE-024 MOORE, JOHN A. AND ELIZABETH J.
CASUALTY LOSS
DEDUCTION - CASUALTY / THEFT LOSS
Mar. 8, 1976
76-SBE-025 OWEN, CHARLES L. AND PHYLLIS R.
FRAUD
NOTICE AND DEMAND PENALTY
PENALTY - NOTICE AND DEMAND
PENALTY - FRAUD
Mar. 8, 1976
76-SBE-026 ROGERS, EDMUND J.
STATUTE OF LIMITATIONS - REFUNDS
RESIDENCY
Mar. 8, 1976
76-SBE-027 ROSE, DAVID LEON
ILLEGAL ACTIVITIES
INCOME - ESTIMATED BY FRANCHISE TAX BOARD
Mar. 8, 1976
76-SBE-028 ROY, JOHN H.
DEDUCTION - HOME OFFICE
HOME OFFICE DEDUCTION
CHARITABLE CONTRIBUTIONS - AMOUNT
BUSINESS EXPENSE
Mar. 8, 1976
76-SBE-029 RYAN, ROBERT W. AND NANCY F.
LATE FILING PENALTY
Mar. 8, 1976
76-SBE-030 WILT, WILLIAM G., JR. AND MARY D.
STATUTE OF LIMITATIONS - ASSESSMENTS
FEDERAL ACTION
FRAUD
BURDEN OF PROOF
Mar. 8, 1976
76-SBE-031 YELLEN, BENJAMIN L.
BUSINESS EXPENSE
Mar. 8, 1976
76-SBE-032 DECOA, INC.
ESTIMATED TAX PENALTY
PENALTY - ESTIMATED TAX
Apr. 5, 1976
76-SBE-033 BERBOTH, NEIL B. AND STELLA
CREDITS - GENERAL
Apr. 5, 1976
76-SBE-034 BLITZER, PATRICIA M.
STATUTE OF LIMITATIONS - REFUNDS
Apr. 5, 1976
76-SBE-035 BRADBERRY, ELSIE Z.
CREDIT - TAXES PAID
DOUBLE TAXATION
CONSTITUTIONAL / UNCONSTITUTIONAL
Apr. 5, 1976
76-SBE-036 BROADHURST, DAVID J. AND AMANDA
RESIDENCY
Apr. 5, 1976
76-SBE-037 DEMOTT, DALE H. AND SUZANNE
CAPITAL GAIN / LOSS
Apr. 5, 1976
76-SBE-038 FALCONE, EMIDIO AND THERESA
DEDUCTION - MOVING EXPENSES
MOVING EXPENSE DEDUCTION
GROSS INCOME
Apr. 5, 1976
76-SBE-039 HERGET, RICHARD P. AND MARY E.
CONSTITUTIONALITY OF STATUTE
INCOME AVERAGING
Apr. 5, 1976
76-SBE-040 INGALLS, DANIEL H. H., JR. AND JANE S.
INCOME AVERAGING
FILING STATUS
Apr. 5, 1976
76-SBE-041 OBERHOLTZER, WILLIAM AND MARY LOUISE
RESIDENCY
DOMICILE - INDIVIDUAL
Apr. 5, 1976
76-SBE-042 RAND, CHRISTOPHER T. AND HODA A.
RESIDENCY
DEDUCTION - TRAVEL EXPENSES
Apr. 5, 1976
76-SBE-043 SMITH, CASPER W. AND SVEA
JEOPARDY ASSESSMENTS
FEDERAL ACTION
Apr. 5, 1976
76-SBE-044 SNYDER, DENNIS L. AND CAROLYN A.
GROSS INCOME
Apr. 5, 1976
76-SBE-045 TINGLEY, EVELYN I.
BASIS
REAL PROPERTY
GAIN OR LOSS - GENERAL
Apr. 5, 1976
76-SBE-046 VAUGHAN, JACK A. AND THELMA W.
CREDITS - GENERAL
Apr. 5, 1976
76-SBE-047 WHITE, J. DOUGLAS
FEDERAL ACTION
Apr. 5, 1976
76-SBE-048 WELCO WOOD PRODUCTS, INC.
COMPENSATION - REASONABLE V. UNREASONABLE
DEDUCTION FOR REASONABLE COMPENSATION
May 4, 1976
76-SBE-049 AYMANN, GEORGE F. AND AIDA R.
CAPITAL GAIN / LOSS
REAL PROPERTY
May 4, 1976
76-SBE-050 BERTOLUCCI, RICHARD M. AND BEVERLY
DIVIDENDS RECEIVED / DIVIDEND INCOME
LOAN V. DIVIDEND
May 4, 1976
76-SBE-051 BIAGI, RICHARD C. AND EMILY A.
PREFERENCE TAX / INCOME
LOSSES - GENERAL
BUSINESS LOSS
May 4, 1976
76-SBE-052 BROWN, ORLO E., JR. AND MARIAN M.
THEFT LOSS
CARRYOVER / CARRYBACK
May 4, 1976
76-SBE-053 GAMBLE, VIRGIL E. AND IZORA
INTEREST - IMPOSITION
EQUITABLE ESTOPPEL
May 4, 1976
76-SBE-054 JOHNSON, LARRY J. AND DONNA M.
CREDIT - TAXES PAID
RESIDENCY
May 4, 1976
76-SBE-055 KOSDON, BENJAMIN F. AND SUE S.
DEDUCTION - TRAVEL EXPENSES
BUSINESS EXPENSE
May 4, 1976
76-SBE-056 LIPTON, LEWIS AND AURORA
STATUTE OF LIMITATIONS - ASSESSMENTS
STATUTE OF LIMITATIONS - FEDERAL CHANGE
May 4, 1976
76-SBE-057 MARKS, RICHARD L. AND MARY D.
LATE FILING PENALTY
PENALTY - LATE FILING
REASONABLE CAUSE
May 4, 1976
76-SBE-058 TUPPEIN, THOMAS J.
RESIDENCY
May 4, 1976
76-SBE-059 WIDMER, J. ARTHUR
CAPITAL GAIN / LOSS
ORDINARY V. CAPITAL LOSS / GAIN
May 4, 1976
76-SBE-060 WOLFSON, WILLIAM AND ALMA
FEDERAL ACTION
May 4, 1976
76-SBE-061 AUTOMATED BUILDING COMPONENTS, INC.
UNITARY BUSINESS - COMBINATION
June 22, 1976
76-SBE-062 CRAFT INTERNATIONAL TRAVEL, INC.
DOING BUSINESS
FRANCHISE TAX - COMPUTATION
June 22, 1976
76-SBE-063 HOFFMAN ELECTRONICS CORP.
ACCOUNTING METHOD - CHANGE IN PERIOD OR METHOD
RESEARCH / DEVELOPMENT EXPENSE
June 22, 1976
76-SBE-064 J. D. DEVELOPMENT CORP.
INSTALLMENT SALES
June 22, 1976
76-SBE-065 BAYS, JAMES D. AND MARY J.
DEDUCTION - ALIMONY
ALIMONY V. CHILD SUPPORT
ALIMONY
June 22, 1976
76-SBE-066 CHASE, ESTATE OF HOWARD W.
INVOLUNTARY CONVERSIONS
REAL PROPERTY
June 22, 1976
76-SBE-067 DUCKWORTH, BENTON R. AND ALICE J.
RESIDENCY
June 22, 1976
76-SBE-068 GREEN, PATRICIA A.
FILING STATUS
June 22, 1976
76-SBE-069 HILLYER, WILLIAM AND BETTY
STATUTE OF LIMITATIONS - REFUNDS
June 22, 1976
76-SBE-070 JAEGLE, AUDREY C.
INTEREST - ABATEMENT
June 22, 1976
76-SBE-071 LARKIN, CHARLES B. AND IRENE L.
GROSS INCOME
GRANTS / SCHOLARSHIPS
June 22, 1976
76-SBE-072 SCHALK, ROBERT P. AND CAROLYN R.
CREDITS - GENERAL
June 22, 1976
76-SBE-073 WILLETT, GEORGE E. AND DELORES
FEDERAL ACTION
BANKRUPTY
June 22, 1976
76-SBE-074 C-M RANCH CO., TAXPAYER
INSTALLMENT SALES
CORPORATE LIQUIDATIONS
July 26, 1976
76-SBE-075 PSG ENTERPRISES
BAD DEBT RESERVE
BAD DEBT
July 26, 1976
76-SBE-076 MRAZ, JOHN Z. AND DIANE W.
GIFTS
TRUSTS
TAXABLE INCOME
July 26, 1976
76-SBE-077 PRAT, GEORGE J. AND CATHERINE
BUSINESS EXPENSE
GROSS INCOME
LAWSUIT PROCEEDS
GIFTS
July 26, 1976
76-SBE-078 SIMMONS, MARVIN W. AND IVA G.
CARRYOVER / CARRYBACK
July 26, 1976
76-SBE-079 SIMMONS, MARVIN W. AND IVA G.
July 26, 1976
76-SBE-080 VERTULLO, JOHN A. AND BARBARA J.
FEDERAL ACTION
July 26, 1976
76-SBE-081 CIOCO UNION STORES, INC.
BUSINESS EXPENSE
Oct. 6, 1976
76-SBE-082 PAUL A. LAYMON, INC.
NOTICE OF PROPOSED ASSESSMENT (NPA)
Oct. 6, 1976
76-SBE-083 BANKS, JOHN W. AND VERNA JO
CHARITABLE CONTRIBUTION - AMOUNT
DEDUCTION - TRAVEL EXPENSE
Oct. 6, 1976
76-SBE-084 BAUMGARTNER, FRED AND BARBARA
BAD DEBT
DEDUCTION - TRAVEL EXPENSE
LOSSES - YEAR SUSTAINED
Oct. 6, 1976
76-SBE-085 BEACOM, WILLIAM W. AND MARJORIE L.
DEDUCTION - BUSINESS EXPENSE
Oct. 6, 1976
76-SBE-086 COFFMAN, MALCOLM A.
RESIDENCY
Oct. 6, 1976
76-SBE-087 DAVIS, DENNIS G. Oct. 6, 1976
76-SBE-088 DAVIS, DENNIS G. Dec.15, 1976
76-SBE-089 EISCHEID, MICHAEL D. AND L. JOY
DUTY DAYS / WORKING DAYS
Oct. 6, 1976
76-SBE-090 GIBSON, HAROLD J. AND JO ANN
DEDUCTIONS - GENERAL
DEDUCTIONS - BUSINESS EXPENSE
DEDUCTIONS - TRAVEL EXPENSE
DEDUCTIONS - MOVING EXPENSE
Oct. 6, 1976
76-SBE-091 HEISTERKAMP, JAMES L.
VALID TAX RETURN
CONSTITUTIONAL / UNCONSTITUTIONAL
Oct. 6, 1976
76-SBE-092 JENSEN, STEVEN H. AND ANNA J.
CARRYOVER / CARRYBACK
EQUITABLE ESTOPPEL
Oct. 6, 1976
76-SBE-093 JOHNSON, WILLIAM F. AND DOROTHY M.
BASIS
COMMUNITY PROPERTY
Oct. 6, 1976
76-SBE-094 JOHNSON, WILLIAM F. AND DOROTHY M. Dec.15, 1976
76-SBE-095 KRAKE, PHILIP AND DIANE, ET AL.
APPORTIONMENT - INDIVIDUAL
DUTY DAYS / WORKING DAYS
Oct. 6, 1976
76-SBE-096 LAUDE, DUANE H.
RESIDENCY
EQUITABLE ESTOPPEL
Oct. 6, 1976
76-SBE-097 LICHTLE, DONALD H.
NON - FILER
CONSTITUTIONAL / UNCONSTITUTIONAL
Oct. 6, 1976
76-SBE-098 PARTEE, DENNIS F. AND NANCY
APPORTIONMENT - INDIVIDUAL
DUTY DAYS / WORKING DAYS
DEDUCTION - TRAVEL EXPENSE
Oct. 6, 1976
76-SBE-099 RULE, JANICE
TAXABLE INCOME
NONRESIDENT
CALIFORNIA SOURCE INCOME
Oct. 6, 1976
76-SBE-100 VANDERPOOL, JOHN E.
THEFT LOSS
DEDUCTION - CASUALTY / THEFT LOSS
LATE FILING PENALTY
Oct. 6, 1976
76-SBE-101 WEBBER, ROBERT L.
NONRESIDENT
CALIFORNIA SOURCE INCOME
COHEN RULE
Oct. 6, 1976
76-SBE-102 WHITESIDE, DAN J. AND GLADYS D.
INCOME AVERAGING
CONSTITUTIONALITY OF STATUTE
Oct. 6, 1976
76-SBE- 103 LUMBERMANS MORTGAGE CO.
ESTIMATED TAX PENALTY
Dec. 15, 1976
76-SBE- 104 MIWOK CORP.
STATUTE OF LIMITATIONS - REFUNDS
INTEREST EXPENSE / INTEREST OFFSET
Dec. 15, 1976
76-SBE- 105 RIVERSIDE SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
SAVINGS AND LOAN ASSOCIATION
Dec. 15, 1976
76-SBE- 106 BARBEE, CLIFFORD R. AND JEAN G.
BUSINESS EXPENSE
DEPRECIATION / AMORTIZATION
BURDEN OF PROOF
Dec. 15, 1976
76-SBE- 107 ERDY, EMERY I. AND INGRID M.
FRAUD
PENALTY - FRAUD
Dec. 15, 1976
76-SBE- 108 GEIS, HOMER E.
PREFENCE TAX / INCOME
INSTALLMENT SALES
Dec. 15, 1976
76-SBE- 109 HARMON, CECELIA M.
COMMUNITY PROPERTY
FEDERAL ACTION
Dec. 15, 1976
76-SBE- 110 KATLEMAN, JERALD L. AND JOAN
RESIDENCY
PARTNERSHIPS
CALIFORNIA SOURCE INCOME
PREFERENCE TAX INCOME
Dec. 15, 1976
76-SBE- 111 KISSEL, EDWIN AND ANN
CAPITAL GAINS / LOSS
DIVIDENDS RECEIVED / DIVIDEND INCOME
Dec. 15, 1976
76-SBE- 112 LYONS, BURR MCFARLAND
JEOPARDY ASSESSMENTS
INCOME - ESTIMATED BY FRANCHISE TAX BOARD
ILLEGAL ACTIVITIES
Dec. 15, 1976
76-SBE- 113 PREWITT, ROBIN L.
ILLEGAL ACTIVITIES
INCOME - ESTIMATED BY FRANCHISE TAX BOARD
Dec. 15, 1976
76-SBE- 114 SEIDMAN, RICHARD H. AND MIRIAM W.
GROSS INCOME
INCOME IN RESPECT OF A DECENDENT
Dec. 15, 1976
76-SBE- 115 SMITH, DUDLEY A. AND SHERRILL M.
FEDERAL ACTION
PARTNERSHIPS
INCOME - ESTIMATED BY FRANCHISE TAX BOARD
BAD DEBT
Dec. 15, 1976
76-SBE- 116 STOHRER, PETER O. AND SHARON J.
INCOME - ESTIMATED BY FRANCHISE TAX BOARD
BURDEN OF PROOF
ILLEGAL ACTIVITIES
Dec. 15, 1976
76-SBE- 117 VICINI, JOSEPH J. AND LILLIAN
DIVIDENDS RECEIVED / DIVIDEND INCOME
LOAN V. DIVIDEND
Dec. 15, 1976
76-SBE- 118 WILLS, THOMAS AND VERA
FEDERAL ACTION
Dec. 15, 1976
76-SBE- 119 YARON, GEORGE D.
RESIDENCY
Dec. 15, 1976