Franchise and Income Tax Formal Legal Opinions Adopted in 1978

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Appeal No. Appeal Name Date
78-SBE-001

BABCOCK AND WILCOX CO.
SALES FACTOR

Jan. 11, 1978
78-SBE-002

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

Jan. 11, 1978
78-SBE-003

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

Jan. 11, 1978
78-SBE-004

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

Jan. 11, 1978
78-SBE-005

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

Jan. 11, 1978
78-SBE-006

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

Jan. 11, 1978
78-SBE-007

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

Jan. 11, 1978
78-SBE-008

MITCHELL, JOHN R.
HEAD OF HOUSEHOLD

Jan. 11, 1978
78-SBE-009

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

Jan. 11, 1978
78-SBE-010

SCHLUTER, MIL AND OLIVE
DEDUCTION-TAXES PAID
WITHHOLDING

Jan. 11, 1978
78-SBE-011

JACKSON, ANDREW
HEAD OF HOUSEHOLD

Feb. 8, 1978
78-SBE-012

KOHM, HARRY AND JEANETTE
FEDERAL ACTION

Feb. 8, 1978
78-SBE-013

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

Feb. 8, 1978
78-SBE-014

TOMPKINS, FRANK E.
CREDIT – OTHER STATE TAXES

Feb. 8, 1978
78-SBE-015

WALLACE, LYNN F.
HEAD OF HOUSEHOLD

Mar. 1, 1978
78-SBE-016

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

Mar. 1, 1978
78-SBE-017

DELTA INVESTMENT CO., INC.
BANKS & FINANCIAL CORPORATIONS

Apr. 6, 1978
78-SBE-018 DELTA INVESTMENT CO., INC. Sept. 27, 1978
78-SBE-019

CHARLES, HENRY A.
HEAD OF HOUSEHOLD

Apr. 6, 1978
78-SBE-020

FISCHER, EARLE J. AND MILDRED H.
FEDERAL ACTION

Apr. 6, 1978
78-SBE-021

HAMILTON, DENNIS CLYDE
HEAD OF HOUSEHOLD

Apr. 6, 1978
78-SBE-022

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

Apr. 6, 1978
78-SBE-023

PETERSON, MYRTLE T.
VALID TAX RETURN

Apr. 6, 1978
78-SBE-024

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

Apr. 6, 1978
78-SBE-025

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

Apr. 6, 1978
78-SBE-026

WALLS, BARBARA J.
HEAD OF HOUSEHOLD

Apr. 6, 1978
78-SBE-027

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

May 4, 1978
78-SBE-028

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

May 4, 1978
78-SBE-029

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

May 4, 1978
78-SBE-030

VINNELL CORP.
DOMICILE – COMMERCIAL
INTANGIBLE PERSONAL PROPERTY

May 4, 1978
78-SBE-031

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

May 4, 1978
78-SBE-032

HURST, CHARLEY
HEAD OF HOUSEHOLD

May 4, 1978
78-SBE-033

LYNCH, JUDITH O.
HEAD OF HOUSEHOLD

May 4, 1978
78-SBE-034

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

May 4, 1978
78-SBE-035

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

May 4, 1978
78-SBE-036

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

May 4, 1978
78-SBE-037

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

May 4, 1978
78-SBE-038

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

June 29, 1978
78-SBE-039

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

June 29, 1978
78-SBE-040

AGERTON, MARY C.
HEAD OF HOUSEHOLD

June 29, 1978
78-SBE-041

BAILEY, LILLIAN J.
HEAD OF HOUSEHOLD

June 29, 1978
78-SBE-042

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

June 29, 1978
78-SBE-043 BEAM, BYRON C. Sept. 27, 1978
78-SBE-044

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

June 29, 1978
78-SBE-045

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

June 29, 1978
78-SBE-046

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

June 29, 1978
78-SBE-047

JOHNSON, BARBARA D.
HEAD OF HOUSEHOLD

June 29, 1978
78-SBE-048

MATTERN, HUBERT D.
DEDUCTION – MOVING EXPENSES

June 29, 1978
78-SBE-049

NEVILLE, RICHARD
HEAD OF HOUSEHOLD

June 29, 1978
78-SBE-050

ROAZEN, BERNARD
DEDUCTION – MOVING EXPENSES

June 29, 1978
78-SBE-051

AIR MARKET TRAVEL CORP.
MINIMUM TAX
CORPORATE LIQUIDATIONS

July 26, 1978
78-SBE-052

BECHTEL, INC.
ESTIMATED TAX PENALTY
PENALTY-ESTIMATED TAX

July 26, 1978
78-SBE-053

HALCYON SERVICES, INC.
COVENANT NOT TO COMPETE

July 26, 1978
78-SBE-054

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

July 26, 1978
78-SBE-055

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

July 26, 1978
78-SBE-056

CHELNER, SAM AND JEANNE
FEDERAL ACTION

July 26, 1978
78-SBE-057

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

July 26, 1978
78-SBE-058

DORFMAN, SARAH C.
BASIS
COMMUNITY PROPERTY

July 26, 1978
78-SBE-059

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

July 26, 1978
78-SBE-060

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

July 26, 1978
78-SBE-061

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

July 26, 1978
78-SBE-062

LEE, CURTIS H.
DEDUCTION – LEGAL FEES
BUSINESS EXPENSE

July 26, 1978
78-SBE-063

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

July 26, 1978
78-SBE-064

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

July 26, 1978
78-SBE-065

SITAM, HARRY J.
HEAD OF HOUSEHOLD

Sept. 27, 1978
78-SBE-066 SITAM, HARRY J. July 26, 1978
78-SBE-067

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

July 26, 1978
78-SBE-068

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

July 26, 1978
78-SBE-069

WRIGHT, JEFFREY N.
HEAD OF HOUSEHOLD

Aug. 15, 1978
78-SBE-070

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

Aug. 15, 1978
78-SBE-071

WESTERN COLORPRINT
ESTIMATED TAX PENALTY
EQUITABLE ESTOPPEL

Aug. 15, 1978
78-SBE-072

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

Aug. 15, 1978
78-SBE-073

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

Aug. 15, 1978
78-SBE-074 MCLAUGHLIN, TIMOTHY L. AND RUTH J.
FEDERAL ACTION
Aug. 15, 1978
78-SBE-075 RAILEY, DOUGLAS R.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-076 GENERAL TELEPHONE CO. OF CALIFORNIA
REFUND CLAIMS
CREDITS - TAXES PAID
Sept. 27, 1978
78-SBE-077 SCHOLL, INC., ET AL.
UNITARY BUSINESS - COMBINATION
Sept. 27, 1978
78-SBE-078 VALLEY VIEW SANITARIUM AND REST HOME, INC.
BAD DEBT
DEDUCTION - BAD DEBT
LOSSES - YEAR SUSTAINED
Sept. 27, 1978
78-SBE-079 VITMORA CO.
MINIMUM TAX
CORPORATE LIQUIDATIONS
Sept. 27, 1978
78-SBE-080 WOODBINE CORP.
CORPORATION ORGANIZATIONS & REORGANIZATIONS
TRANSFER OF TAX LIABILITY
Sept. 27, 1978
78-SBE-081 ANGENET, CARL B.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-082

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

Sept. 27, 1978
78-SBE-083 GOODE, JAMES H.
ALIMONY V. CHILD SUPPORT
LATE FILING PENALTY
Sept. 27, 1978
78-SBE-084 HARLAN, HOWARD E.
DEDUCTION - MOVING EXPENSES
Sept. 27, 1978
78-SBE-085 JACOBS, STEVEN B.
HEAD OF HOUSEHOLD
INTEREST - ABATEMENT
Sept. 27, 1978
78-SBE-086 KRACHT, JOHN A.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-087 OWEN, DON G.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-088 ROTH, KENNETH J. AND FREDA A.
DEDUCTION - MOVING EXPENSES
Sept. 27, 1978
78-SBE-089 SALAS, RUBEN B.
ZERO RETURNS
CONSTITUTIONAL/UNCONSTITUTIONAL
DUTY TO FILE RETURN
Sept. 27, 1978
78-SBE-090 SCHALMAN, SOLOMON AND ELEANOR
FEDERAL ACTION
Sept. 27, 1978
78-SBE-091 SHOEMAKER, RICHARD E.
HEAD OF HOUSEHOLD
Sept. 27, 1978
78-SBE-092 SHULTZ, KHRISTI A.
FEDERAL ACTION
Sept. 27, 1978
78-SBE-093 THOMASSEN, ELMER H. AND JOAN C.
FEDERAL ACTION
Sept. 27, 1978
78-SBE-094 THOMASSEN, ELMER H. AND JOAN C. Sept. 27, 1978
78-SBE-095

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

Oct. 18, 1978
78-SBE-096

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

Oct. 18, 1978
78-SBE-097

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

Oct. 18, 1978
78-SBE-098 GRANT, ROBERT L.
HEAD OF HOUSEHOLD
Oct. 18, 1978
78-SBE-099 HOTCHKISS, JAMES A.
HEAD OF HOUSEHOLD
Oct. 18, 1978
78-SBE-100 LEWIS, MARY L.
HEAD OF HOUSEHOLD
Oct. 18, 1978
78-SBE-101

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

Oct. 18, 1978
78-SBE-102

MURRAY, HENRY M.
FEDERAL ACTION
HEAD OF HOUSEHOLD

Oct. 18, 1978
78-SBE-103 MURRAY, HENRY M. Dec. 5, 1978
78-SBE-104

ANGELUS INDUSTRIES, INC.
PARTNERSHIPS
BASIS

Dec. 5, 1978
78-SBE-105

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

Dec. 5, 1978
78-SBE-106

COZZENS, STANLEY T.
HEAD OF HOUSEHOLD

Dec. 5, 1978
78-SBE-107 DAVIDSON, JEAN E.
HEAD OF HOUSEHOLD
Dec. 5, 1978
78-SBE-108

HARWOOD, LEON C.
NON-FILER
CONSTITUTIONAL/UNCONSTITUTIONAL

Dec. 5, 1978
78-SBE-109

JOHNSON, MARION
FEDERAL ACTION

Dec. 5, 1978
78-SBE-110 KRAMER, PAUL F.
HEAD OF HOUSEHOLD
Dec. 5, 1978
78-SBE-111

MCALLISTER, DONALD M.
ALIMONY

Dec. 5, 1978
78-SBE-112

MCDANIEL, SAMUEL
FEDERAL ACTION

Dec. 5, 1978
78-SBE-113

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

Dec. 5, 1978
78-SBE-114

MOULTRY, MELVIN
FEDERAL ACTION

Dec. 5, 1978
78-SBE-115

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

Dec. 5, 1978
78-SBE-116 PIANO, EDUARDO A.
HEAD OF HOUSEHOLD
Dec. 5, 1978
78-SBE-117 STEIN, HENRY L. AND JOYCE
DEDUCTION - MOVING EXPENSES
EQUITABLE ESTOPPEL
Dec. 5, 1978
78-SBE-118 URSIN-SMITH, ROLF AND JAMES C.
DEDUCTION - MOVING EXPENSES
Dec. 5, 1978