Franchise and Income Tax Formal Legal Opinions Adopted in 1977

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Appeal No. Appeal Name Date
77-SBE-001

YARON, GEORGE D.
PETITION FOR REHEARING

Feb. 3, 1977
77-SBE-002

UNITY CREDIT UNION
CREDIT UNIONS
EXPENSES – ALLOCATION
EXPENSES – EXEMPT INCOME

Jan. 6, 1977
77-SBE-003

DESMET, ESTATE OF RICHARD P.
ILLEGAL ACTIVITIES

Jan. 6, 1977
77-SBE-004

EVANS, ROBERT J.
HEAD OF HOUSEHOLD

Jan. 6, 1977
77-SBE-005

HARRIS, CECIL W.
DEDUCTION – BAD DEBT
LOAN V. CAPITAL CONTRIBUTION

Jan. 6, 1977
77-SBE-006

ROTHSTEIN, LOREN AND LILLY ANN
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

Jan. 6, 1977
77-SBE-007

BORDEN, INC.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTIONAL TESTS

Feb. 3, 1977
77-SBE-008

CHROMALLOY AMERICAN CORP.
REFUND CLAIMS
SALES FACTOR
STATUTE OF LIMITATIONS – REFUNDS

Feb. 3, 1977
77-SBE-009

CUSTOM COMPONENT SWITCHES, INC.
LOSSES – SITUS
PARTNERSHIPS

Feb. 3, 1977
77-SBE-010

CUSTOM COMPONENT SWITCHES, INC.
PETITION FOR REHEARING

Apr. 6, 1967
77-SBE-011

DANNY THOMAS PRODUCTIONS
DISTORTION
SALES FACTOR

Feb. 3, 1977
77-SBE-012

DONALD M. DRAKE CO.
ACCOUNTING METHODS
BUSINESS / NONBUSINESS INCOME
DISTORTION

Feb. 3, 1977
77-SBE-013

DONALD M. DRAKE CO.
PETITION FOR REHEARING

Mar. 2, 1977
77-SBE-014

NEW YORK FOOTBALL GIANTS, INC.
BUSINESS / NONBUSINESS INCOME
DISTORTION
FUNCTIONAL / TRANSACTIONAL TESTS
PAYROLL FACTOR
SALES FACTOR

Feb. 3, 1977
77-SBE-015

NEW YORK FOOTBALL GIANTS, INC.
DISTORTION
PETITION FOR REHEARING
SALES FACTOR

Jun. 28, 1979
77-SBE-016

PARADOR MINING CO., INC.
UNITARY BUSINESS – COMBINATION

Feb. 3, 1977
77-SBE-017

SYMBRA'ETTE, INC.
ILLEGAL ACTIVITIES

Feb. 3, 1977
77-SBE-018

SYMBRA'ETTE, INC.
PETITION FOR REHEARING

Apr. 6, 1977
77-SBE-019

UNITED LINENS, INC.
CORPORATE LIQUIDATIONS
EQUITABLE ESTOPPEL

Feb. 3, 1977
77-SBE-020

AREA, DALE
FRIVOLOUS ARGUMENTS
NON-FILER

Feb. 3, 1977
77-SBE-021

BEADLING, DAVID A. AND BARBARA L.
PENALTY – LATE FILING
WITHHOLDING

Feb. 3, 1977
77-SBE-022

BRADLEY, NOEL C. AND MARIAN E.
EXPENSES – PERSONAL V. BUSINESS

Feb. 3, 1977
77-SBE-023

FLANAGAN, CHARLES W. AND KATHLEEN E.
EXEMPT INCOME

Feb. 3, 1977
77-SBE-024

KREY, RICHARD E.
FRIVOLOUS ARGUMENTS
NON-FILER
ZERO RETURNS

Feb. 3, 1977
77-SBE-025

MCAFEE, JAMES A.
BURDEN OF PROOF – FEDERAL ACTION
PENALTY – LATE FILING

Feb. 3, 1977
77-SBE-026

PEDERSEN, MALCOLM L. AND LOIS M.
CREDIT – RENTERS

Feb. 3, 1977
77-SBE-027

PFAU, ROBERT G. AND PATRICIA A.
ORDINARY V. CAPITAL GAIN

Feb. 3, 1977
77-SBE-028

ROCHA, FELIX L.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Feb. 3, 1977
77-SBE-029

RUTHERFORD, EDGAR C. AND BARBARA J.
FAIR MARKET VALUE

Feb. 3, 1977
77-SBE-030

SMITH, BERYL S.
INVOLUNTARY CONVERSIONS

Feb. 3, 1977
77-SBE-031

SPENCER, CHARLES O. AND GAIL P.
BURDEN OF PROOF – FEDERAL ACTION

Feb. 3, 1977
77-SBE-032

VOEGELIN, HAROLD S. AND WINIFRED L.
PREFERENCE TAX / INCOME

Feb. 3, 1977
77-SBE-033

BEECHAM, INC.
UNITARY BUSINESS – COMBINATION

Mar. 2, 1977
77-SBE-034

CALIFORNIA FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
SAVINGS AND LOAN ASSOCIATIONS

Mar. 2, 1977
77-SBE-035

DANT INVESTMENT CORP.
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION

Mar. 2, 1977
77-SBE-036

PUP'N'TACO DRIVE UP
UNITARY BUSINESS – COMBINATION

Mar. 2, 1977
77-SBE-037

BURKS, WILLIE D.
BURDEN OF PROOF – FEDERAL ACTION

Mar. 2, 1977
77-SBE-038

EISENBERG, BEN B.
DISGUISED DIVIDEND
LOAN V. DIVIDEND

Mar. 2, 1977
77-SBE-039

EISENBERG, BEN B.
PETITION FOR REHEARING

Jun. 28, 1977
77-SBE-040

ELDOR, PAUL V.
SUBSTANCE V. FORM
TRUSTS – ABUSIVE

Mar. 2, 1977
77-SBE-041

ELDOR, PAUL V.
PETITION FOR REHEARING

Jun. 28, 1977
77-SBE-042

FELD, ERNEST Z. AND SHOSHANA R.
LAWSUIT PROCEEDS
SETTLEMENTS

Mar. 2, 1977
77-SBE-043

FUCILLA, IVAN S. AND JUDITH A.
EXPENSES – PERSONAL V. BUSINESS

Mar. 2, 1977
77-SBE-044

KAYE, RONALD L. AND TOBYE F.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

Mar. 2, 1977
77-SBE-045

SMITH, RUTH WERTHEIM
DEDUCTION – BAD DEBT
DEDUCTION – BUSINESS EXPENSE

Mar. 2, 1977
77-SBE-046

STEVENSON, DAVID A. AND FRANCES W.
RESIDENCY

Mar. 2, 1977
77-SBE-047

ARCADIA INDUSTRIES, INC.
CONSTRUCTIVE DIVIDEND

Apr. 6, 1977
77-SBE-048

DOLL ASSOCIATES, INC.
Appeal of Ted M. Walsh and Associates, 77-SBE-052, Apr. 7, 1977

Apr. 7, 1977
77-SBE-049

ISIDOR WEINSTEIN INVESTMENT CO.
BUSINESS / NONBUSINESS INCOME

Apr. 7, 1977
77-SBE-050

KROEHLER MANUFACTURING CO.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTION TESTS

Apr. 6, 1977
77-SBE-051

O.K. EARL CORP.
BUSINESS / NONBUSINESS INCOME
PROPERTY FACTOR
UNITARY BUSINESS – COMBINATION

Apr. 6, 1977
77-SBE-052

TED M. WALSH AND ASSOCIATES, INC.
CREDIT – TAXES PAID

Apr. 7, 1977
77-SBE-053

ANTHONY, MYRON P. AND MARILYN
NET OPERATING LOSS
PREFERENCE TAX / INCOME

Apr. 7, 1977
77-SBE-054

BORCHERS, ROBERT H. AND JOSEPHINE
ACCRUAL – NONRESIDENCY
PENSION / RETIREMENT INCOME

Apr. 6, 1977
77-SBE-055

CLEUGH, JOEL G. AND RUTH I.
ALIMONY V. PROPERTY SETTLEMENT

Apr. 6, 1977
77-SBE-056

LOUIS (L.M.) HALPER MARITAL TRUST
BASIS
COMMUNITY PROPERTY
INHERITANCE

Apr. 6, 1977
77-SBE-057

HANKS, WILLIAM A.
FRIVOLOUS ARGUMENTS
NON-FILER

Apr. 6, 1977
77-SBE-058

JINDRICH, HAROLD G.
BURDEN OF PROOF – PENALTIES
CONSTITUTIONAL / UNCONSTITUTIONAL

Apr. 6, 1977
77-SBE-059

JINDRICH, HAROLD G.
PETITION FOR REHEARING

Jun. 28, 1977
77-SBE-060

KLUND, WILLIAM E. AND EUNICE M.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT

Apr. 6, 1977
77-SBE-061

LIPPETT, LEONARD AND MARION
CONSTRUCTIVE DIVIDEND

Apr. 6, 1977
77-SBE-062

MCALISTER, ROBERT S. AND BARBARA J.
PREFERENCE TAX / INCOME

Apr. 6, 1977
77-SBE-063

MELLINGER, FREDERICK N. AND HARRIETT
PREFERENCE TAX / INCOME

Apr. 6, 1977
77-SBE-064

SCHMID, PAUL B. AND MARY E.
PREFERENCE TAX / INCOME

Apr. 6, 1977
77-SBE-065

SHMAVONIAN, SARKIS N.
BURDEN OF PROOF

Apr. 6, 1977
77-SBE-066

TATE, ALLAN G. AND MARY J.
DISMISSAL OF APPEAL

Apr. 6, 1977
77-SBE-067

BLOOM, PHILIP AND ADELLA
APPEAL PROCEDURE

May 10, 1977
77-SBE-068

CLOVER, WILLIAM M. AND BARBARA R.
GRANTS / SCHOLARSHIPS

May 10, 1977
77-SBE-069

FEIL, C. G.
BURDEN OF PROOF – FEDERAL ACTION

May 10, 1977
77-SBE-070

FONDREN, GWEN R.
HEAD OF HOUSEHOLD

May 10, 1977
77-SBE-071

FRIEDMAN, MARK M. AND DOROTHY
PREFERENCE TAX / INCOME

May 10, 1977
77-SBE-072

JENKINS, ROBERT H. AND CAROLE R.
LOAN V. DIVIDEND

May 10, 1977
77-SBE-073

LUCKMAN, CHARLES AND HARRIET M.
PREFERENCE TAX / INCOME

May 10, 1977
77-SBE-074

MARSHALL, JUDITH A.
HEAD OF HOUSEHOLD

May 10, 1977
77-SBE-075

MCCOYE, THURLOW O. AND CORA W.
INVOLUNTARY CONVERSIONS

May 10, 1977
77-SBE-076

MCCOYE, THURLOW O. AND CORA W.
PETITION FOR REHEARING

Jun. 28, 1977
77-SBE-077

O'CONNELL, BARBARA J.
EXPENSES – PERSONAL V. BUSINESS

May 10, 1977
77-SBE-078

PADWA, STEPHEN M.
HEAD OF HOUSEHOLD

May 10, 1977
77-SBE-079

PADWA, STEPHEN M.
PETITION FOR REHEARING

Jun. 28, 1977
77-SBE-080

PAGE, DOROTHY M.
ERRONEOUS REFUNDS
REFUND CLAIMS

May 10, 1977
77-SBE-081

SAKAMOTO, NORMAN L. AND PENELOPE A.
DEDUCTION – MOVING EXPENSES

May 10, 1977
77-SBE-082

SMITH, MANCIEL L.
HEAD OF HOUSEHOLD

May 10, 1977
77-SBE-083

WEBSTER, GEORGE M. AND GEORGIA M.
RESIDENCY

May 10, 1977
77-SBE-084

KNOLL PHARMACEUTICAL CO., INC.
DOING BUSINESS
PUBLIC LAW 86-272

Jun. 28, 1977
77-SBE-085

BECKHAM, JAMES B. AND KATHERINE M.
INTEREST – ABATEMENT

Jun. 28, 1977
77-SBE-086

BURNS, EMMETT AND ALYCE L.
CONSTITUTIONAL / UNCONSTITUTIONAL
INTEREST EXPENSE

Jun. 28, 1977
77-SBE-087

BURNS, EMMETT AND ALYCE L.
PETITION FOR REHEARING

Aug. 16, 1977
77-SBE-088

CAPLAN, JACK
DEDUCTION – CASUALTY / THEFT LOSS

Jun. 28, 1977
77-SBE-089

GILLESPIE, SHIRLEY A.
HEAD OF HOUSEHOLD

Jun. 28, 1977
77-SBE-090

HARRISON, ENIS V.
HEAD OF HOUSEHOLD

Jun. 28, 1977
77-SBE-091

MACDONALD, JAMES A.
FEDERAL ACTION
HEAD OF HOUSEHOLD

Jun. 28, 1977
77-SBE-092

MONTES, MIGUEL
DEDUCTION – TRAVEL EXPENSES

Jun. 28, 1977
77-SBE-093

OAKS, TERRENCE D.
FRIVOLOUS ARGUMENTS
NON-FILER

Jun. 28, 1977
77-SBE-094

SMITH, EDWARD L.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

Jun. 28, 1977
77-SBE-095

YAMACHI, AMY M.
EQUITABLE ESTOPPEL
INTEREST – ABATEMENT

Jun. 28, 1977
77-SBE-096

REVERE COPPER AND BRASS, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – OWNERSHIP

July 26, 1977
77-SBE-097

REVERE COPPER AND BRASS, INC.
PETITION FOR REHEARING

Sept. 28, 1977
77-SBE-098

JOHN PERRY COHN TRUST NO. 1, ET AL.
DISTRIBUTABLE NET INCOME
TRUSTS – GENERAL

July 26, 1977
77-SBE-099

CONDO, ARMEN B.
FRIVOLOUS ARGUMENTS
NON-FILER

July 26, 1977
77-SBE- 100

FOLEY, ESTATE OF LAWRENCE, DECEASED
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS

July 26, 1977
77-SBE- 101

HAAG, ORVILLE H. AND JEANNE K.
STATUTE OF LIMITATIONS – ASSESSMENTS

July 26, 1977
77-SBE- 102

HUBLOU, FRANK E. AND LILIA Z.
PENALTY – NOTICE AND DEMAND

July 26, 1977
77-SBE- 103

KEECH, ARTHUR W.
FRIVOLOUS ARGUMENTS
ZERO RETURNS

July 26, 1977
77-SBE- 104

VARN, CHARLES P.
RESIDENCY

July 26, 1977
77-SBE- 105

A.F.B. INVESTMENT CO., INC.
DEDUCTION – BAD DEBT

Aug. 16, 1977
77-SBE- 106

ARKLA INDUSTRIES, INC.
UNITARY BUSINESS – COMBINATION

Aug. 16, 1977
77-SBE- 107

SOUTHERN SECURITIES CORP.
BANKS AND FINANCIAL CORPORATIONS

Aug. 16, 1977
77-SBE- 108

WHITEY RESEARCH TOOL CO., ET AL.
CONSTITUTIONAL / UNCONSTITUTIONAL

Aug. 16, 1977
77-SBE- 109

WHITEY RESEARCH TOOL CO., ET AL.
PETITION FOR REHEARING

Sept. 28, 1977
77-SBE- 110

COX, GLORIA SHANNON
FRIVOLOUS ARGUMENTS

Aug. 16, 1977
77-SBE- 111

GLYER, RICHARD T. AND HELEN P.
DEDUCTION – CHARITABLE CONTRIBUTION
DEDUCTION – TRAVEL EXPENSE
RENTAL INCOME / LOSSES

Aug. 16, 1977
77-SBE- 112

PLANCK, BRUCE H. AND NORAH E.
ERRONEOUS REFUNDS
INTEREST – ABATEMENT

Aug. 16, 1977
77-SBE- 113

RANDOLPH, REBECCA SMITH
HEAD OF HOUSEHOLD

Aug. 16, 1977
77-SBE- 114

SALTON, ALEXANDER B. AND MARGARET E.
RESIDENCY

Aug. 16, 1977
77-SBE- 115

STEIN, FRANCIS L. AND MARY J.
DEDUCTION – TRAVEL EXPENSE

Aug. 16, 1977
77-SBE- 116

DURLESTER, GEORGE H. AND MIRIAM B.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PENALTY – LATE FILING

Sept. 28, 1977
77-SBE- 117

FERGUSON, JAMES M., SR. AND MARY V.
INCOME AVERAGING

Sept. 28, 1977
77-SBE- 118

GALLARDO, JAMES GODFREY
INCOME – ESTIMATED BY FRANCHISE BOARD
JEOPARDY ASSESSMENTS

Sept. 28, 1977
77-SBE- 119

GLASER, JAMES C. AND ANTOINETTE
BAD DEBT

Sept. 28, 1977
77-SBE- 120

HALL, WILLIAM C. AND DORIS G.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTIONS

Sept. 28, 1977
77-SBE- 121

HARMOUNT, WILLIAM H.
DEDUCTION – MOVING EXPENSES

Sept. 28, 1977
77-SBE- 122

MORRIS, BEA E.
CONSTITUTIONALITY OF STATUTE
RETROACTIVE APPLICATION – LAW / DECISION

Sept. 28, 1977
77-SBE- 123

PURER, PHILLIP AND WINIFRED
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Sept. 28, 1977
77-SBE- 124

SELMA, RICHARD AND CAROLYNRESIDENCY

Sept. 28, 1977
77-SBE- 125

SENNETT, JAMES T. AND JANICE
FEDERAL ACTION
NOTICE OF PROPOSED ASSESSMENT (NPA)

Sept. 28, 1977
77-SBE- 126

SHAPIRO, DAVE
STATUTE OF LIMITATIONS – REFUNDS

Sept. 28, 1977
77-SBE- 127

MCA, INC.
DEDUCTION – TAXES PAID

Oct. 18, 1977
77-SBE- 128

REGAL OF CALIFORNIA, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – MONSANTO DOCTRINE

Oct. 18, 1977
77-SBE- 129

STANDARD BRANDS, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – OWNERSHIP

Oct. 18, 1977
77-SBE- 130

DEVRIES, DEAN D. AND BURDELLA M.
DEDUCTIONS – GENERAL
DEPRECIATION

Oct. 18, 1977
77-SBE- 131

GRAHAM, HARLAN D.
HEAD OF HOUSEHOLD

Oct. 18, 1977
77-SBE- 132

PRESSMAN, JERROLD AND ALAYNE
LOSSES – ORDINARY V. CAPITAL

Oct. 18, 1977
77-SBE- 133

STEWART, GLENN R. AND JULIA A.
INSTALLMENT SALES

Oct. 18, 1977
77-SBE- 134

VAN WESTERHUYZEN, DORA B.
HEAD OF HOUSEHOLD

Oct. 18, 1977
77-SBE- 135

PUTNAM FUND DISTRIBUTORS, INC., ET AL.
BUSINESS / NONBUSINESS INCOME
DISTORTION
SALES FACTOR
UNITARY BUSINESS – COMBINATION

Dec. 6, 1977
77-SBE- 136

ABELES, JUDITH
HEAD OF HOUSEHOLD

Dec. 6, 1977
77-SBE-137

BRADLEY, RICHARD AND DIANE
PREFERENCE TAX / INCOME

Dec. 6, 1977
77-SBE-138

DESMOND, ROBERT JAMES
HEAD OF HOUSEHOLD

Dec. 6, 1977
77-SBE-139

EVANS, JAMES G.
DEDUCTION – MOVING EXPENSES

Dec. 6, 1977
77-SBE-140

GIBSON, JAMES RUDOLPH
DISMISSAL OF APPEAL

Dec. 6, 1977
77-SBE-141

MCCRIRIE, CHRISTIAN M. AND LUCILLE V.
ACCRUAL – NONRESIDENCY
CALIFORNIA SOURCE INCOME

Dec. 6, 1977