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| 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 |
|
