BABCOCK AND WILCOX CO.
SALES FACTOR

BUSINESS EXCHANGE, INC.
BUSINESS EXPENSE
LOSSES-YEAR SUSTAINED
BUSINESS LOSS

PUP `N' TACO DRIVE UP
UDITPA
UNITARY BUSINESS – APPORTIONMENT
PARTNERSHIPS
UNITARY BUSINESS – OWNERSHIP

TEXACO, INC.
UNITARY BUSINESS – COMBINATION
DISTORTION (IN THE UNITARY BUSINESS APPORTIONMENT FORMULA)

ABRAMS, PAUL AND MELBA
CASUALTY LOSS
PERFERENCE TAX/INCOME
DEDUCTION – CASUALTY / THEFT LOSS

BANCROFT, JAMES R. AND JANE M.
PERFERENCE TAX/INCOME
BUSINESS LOSS

HARRINGTON, PATRICK J. AND BRENDA L.
MOVING EXPENSE DEDUCTION
INTEREST ABATEMENT

MITCHELL, JOHN R.
HEAD OF HOUSEHOLD

ROLFE, ALLAN H. AND DORIS
CREDIT-OTHER STATE TAXES

SCHLUTER, MIL AND OLIVE
DEDUCTION-TAXES PAID
WITHHOLDING

JACKSON, ANDREW
HEAD OF HOUSEHOLD

KOHM, HARRY AND JEANETTE
FEDERAL ACTION

MOOTHART, FRANK R. AND C. A.
INTEREST – ABATEMENT

TOMPKINS, FRANK E.
CREDIT – OTHER STATE TAXES

WALLACE, LYNN F.
HEAD OF HOUSEHOLD

CALIFORNIA DENTAL POLITICAL ACTION COMMITTEE
DEDUCTION-BUSINESS EXPENSE
INTEREST INCOME
EXPENSES-ALLOCATION
EXPENSES-EXEMPT INCOME

DELTA INVESTMENT CO., INC.
BANKS & FINANCIAL CORPORATIONS

CHARLES, HENRY A.
HEAD OF HOUSEHOLD

FISCHER, EARLE J. AND MILDRED H.
FEDERAL ACTION

HAMILTON, DENNIS CLYDE
HEAD OF HOUSEHOLD

KAHN, GOLDIE
STATUTE OF LIMITATIONS – REFUNDS
STATUTE OF LIMITATIONS – FEDERAL CHANGE

PETERSON, MYRTLE T.
VALID TAX RETURN

ROGERS, RAYMOND WESLEY
INCOME-ESTIMATED BY FRANCHISE TAX BOARD
ILLEGAL ACTIVITIES

RUSSELL, ESTATE OF WILLIAM H.
BUSINESS EXPENSE
DEDUCTION-TRAVEL EXPENSE

WALLS, BARBARA J.
HEAD OF HOUSEHOLD

JAMES PETROLEUM CORP.
DEDUCTION – CASUALTY/THEFT LOSS
THEFT LOSS

PACIFIC TELEPHONE AND TELEGRAPH CO.
BUSINESS/NONBUSINESS INCOME
INCOME FROM INTANGIBLES
SALES FACTOR
DISTORTION (IN THE UNITARY BUSINESS APPORTIONMENT FORMULA)

TELONIC ALTAIR, INC.
LATE FILING PENALTY
PENALTY – LATE FILING

VINNELL CORP.
DOMICILE – COMMERCIAL
INTANGIBLE PERSONAL PROPERTY

EASTMAN, PETER F. AND BETTY H.
DEDUCTIONS – GENERAL
BUSINESS EXPENSE
BURDEN OF PROOF

HURST, CHARLEY
HEAD OF HOUSEHOLD

LYNCH, JUDITH O.
HEAD OF HOUSEHOLD

RITTENHOUSE, EDWARD AND ANNE J.
CAPITAL GAIN/LOSS
PENSION/RETIRMENT INCOME

ROSS, SAMUEL C. AND LOIS B.
DEDUCTION – MOVING EXPENSES
INTEREST ABATEMENT

WEBBER, ROBERT F. AND CHARLOTTE R.
DEDUCTION – MEDICAL EXPENSE

WONG, STANLEY K. AND BEATRICE L.
CREDIT – OTHER STATE TAXES
INCOME FROM INTANGIBLES

LOS ANGELES AREA DODGE DEALERS ASSN.
EXEMPT INCOME
INTEREST INCOME
STATUTORY CONSTRUCTION

STATE MUTUAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
SAVINGS AND LOAN ASSOCIATION
SETTLEMENT
ABUSE OF DISCRETION

AGERTON, MARY C.
HEAD OF HOUSEHOLD

BAILEY, LILLIAN J.
HEAD OF HOUSEHOLD

BEAM, BYRON C.
LATE FILING PENALTY
LOAN V. INCOME
PENALTY – LATE FILING

CATALONE, CHRIS T. AND IRENE A.
DEDUCTION – MOVING EXPENSES

CRANE, ALLAN B.
PENSION PLANS/QUALIFIED PLANS
RETIREMENT CONTRIBUTIONS

CURDIE, THOMAS A. AND JO MERLYN
DEDUCTION-MOVING EXPENSES
INTEREST – ABATEMENT

JOHNSON, BARBARA D.
HEAD OF HOUSEHOLD

MATTERN, HUBERT D.
DEDUCTION – MOVING EXPENSES

NEVILLE, RICHARD
HEAD OF HOUSEHOLD

ROAZEN, BERNARD
DEDUCTION – MOVING EXPENSES

AIR MARKET TRAVEL CORP.
MINIMUM TAX
CORPORATE LIQUIDATIONS

BECHTEL, INC.
ESTIMATED TAX PENALTY
PENALTY-ESTIMATED TAX

HALCYON SERVICES, INC.
COVENANT NOT TO COMPETE

KERR GLASS MANUFACTURING CORP.
PENALTY – ESTIMATED TAX
ESTIMATED TAX PENALTY

RAY CAVAGNARO, INC.
STATUTE OF LIMITATIONS – REFUNDS
APPEAL PROCEDURE

CHELNER, SAM AND JEANNE
FEDERAL ACTION

CHILLINGWORTH, SHERWOOD C. AND ETHEL J.
BUSINESS EXPENSE
DEDUCTION – BUSINESS EXPENSE

DORFMAN, SARAH C.
BASIS
COMMUNITY PROPERTY

DULIEN, LOUIS AND ANN
BUSINESS EXPENSE
DEDUCTION – BUSINESS EXPENSE
INTEREST EXPENSE/INTEREST OFFSET

GRIFFITHS, WILLIAM J. AND DORIS M.
CASUALTY LOSS
DEDUCTION – CASUALTY/THEFT LOSS

HARWOOD, DONALD D.
CASUALTY LOSS
DEDUCTION-CASUALTY/THEFT LOSS
BUSINESS LOSS
CAPITAL GAIN/LOSS
WORTHLESS STOCK LOSS

LEE, CURTIS H.
DEDUCTION – LEGAL FEES
BUSINESS EXPENSE

ROBERTS, ALBERT D. AND BETTY J.
ALIMONY
ALIMONY V. PROPERTY SETTLEMENT

ROYER, RONALD LEE
JEOPARDY ASSESSMENTS
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
BURDEN OF PROOF

SITAM, HARRY J.
HEAD OF HOUSEHOLD

VARNER, BRUCE D. AND DONNA G.
BAD DEBT
DEDUCTION – TRAVEL EXPENSE
DEDUCTION – BAD DEBT
LOAN V. CAPITAL CONTRIBUTION

WILLS, ROBERT V. AND MARALYS K.
ORDINARY V. CAPITAL LOSS/GAIN
CAPITAL GAIN/LOSS

WRIGHT, JEFFREY N.
HEAD OF HOUSEHOLD

CERWIN-VEGA INTERNATIONAL
ESTIMATED TAX PENALTY
PENALTY – ESTIMATED TAX
LATE PAYMENT PENALTY
PENALTY – LATE PAYMENT

WESTERN COLORPRINT
ESTIMATED TAX PENALTY
EQUITABLE ESTOPPEL

AVRIL, MICHAEL AND ANTHA L.
STATUTE OF LIMITATIONS – REFUNDS
REASONABLE CAUSE

LEW, WING E. AND FAYE D.
PENALTY – NEGLIGENCE
NEGLIGENCE PENALTY
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
FEDERAL ACTION

FRANKEL, HERBERT J. AND SHEILA
INSTALLMENT SALES
CAPITAL GAIN/LOSS
EFFECTIVE DATE OF STATUTE

TIGER, DAVID AND CHARLOTTE E.
DEDUCTION – CASUALTY/THEFT LOSS
WORTHLESS STOCK LOSS

KELSEY-HAYES CO.
JURISDICTION
PUBLIC LAW 86-272
DISTORTION (IN THE UNITARY BUSINESS APPORTIONMENT FORMULA)

CHAN, NEVILLE O. AND DORIS C.
CHARITABLE CONTRIBUTIONS
GIFTS
INTEREST EXPENSES/INTEREST OFFSET

MADSEN, W. JAY AND M. MARLENE
DEDUCTION – MOVING EXPENSES

MURRAY, HENRY M.
FEDERAL ACTION
HEAD OF HOUSEHOLD

ANGELUS INDUSTRIES, INC.
PARTNERSHIPS
BASIS

CASCADE DENTAL LABORATORY, INC., ET AL.
UNITARY BUSINESS-COMBINATION

COZZENS, STANLEY T.
HEAD OF HOUSEHOLD

HARWOOD, LEON C.
NON-FILER
CONSTITUTIONAL/UNCONSTITUTIONAL

JOHNSON, MARION
FEDERAL ACTION

MCALLISTER, DONALD M.
ALIMONY

MCDANIEL, SAMUEL
FEDERAL ACTION

MEARS, JAMES B. AND MARTHA W.
BASIS
CAPITAL GAIN/LOSS

MOULTRY, MELVIN
FEDERAL ACTION

PETERSON, MAUDE
CREDIT – OTHER STATE TAXES
OTHER STATE TAXES
S CORPORATIONS