ALLRIGHT CAL, INC.
DISTORTION
PUBLIC LAW 86-272
UNITARY BUSINESS – COMBINATION

SHACHIHATA, INC., U.S.A.
CONSTITUTIONALITY OF STATUTE
UNITARY BUSINESS – COMBINATION

BERARD, JOHN R. AND BETTY J.
FEDERAL ACTION
STATUTE OF LIMITATIONS – FEDERAL CHANGE

CASHMAN, GEORGE F. AND SYLVIA A.
DEDUCTION – BAD DEBT
GROSS INCOME

CORBETT, GEORGE T. AND ANNETTE
RESIDENCY

CORBETT, GEORGE T. AND ANNETTE
PETITION FOR REHEARING

CORTEZ, JOHN C.
HEAD OF HOUSEHOLD

CROSNO, KING AND DOROTHY, ET AL.
ADEQUACY OF NOTICE
NOTICE OF PROPOSED ASSESSMENT (NPA)
STATUTE OF LIMITATIONS – ASSESSMENTS

CURTIS, JEROME J., JR. AND DIANE E.
DEDUCTION – MOVING EXPENSES

DOOLING, MICHAEL W. AND JUDITH A.
BURDEN OF PROOF – FEDERAL ACTION

GRANT, M. LESLIE AND ALICE
FRIVOLOUS ARGUMENTS

HENDERSON, JAMES W.
DEPENDENT EXEMPTIONS

HOUSTEEN, DENNIE
CALIFORNIA SOURCE INCOME
HEAD OF HOUSEHOLD
RESIDENCY

KALSI, A. S.
HEAD OF HOUSEHOLD

KELLY, HENRY J. AND SHEILA D.
PENSION / RETIREMENT INCOME

LEIDENDEKER, FRANK H.
FRIVOLOUS ARGUMENTS
ZERO RETURNS

LEIDENDEKER, FRANK H.
PETITION FOR REHEARING

MEANS, ROBERT S.
FRIVOLOUS ARGUMENTS
SELF-INCRIMINATION
ZERO RETURNS

PORTH, ARTHUR J.
FRIVOLOUS ARGUMENTS
JURISDICTION
NON-FILER

PORTH, ARTHUR J.
PETITION FOR REHEARING

RAGUSE, PAT M.
HEAD OF HOUSEHOLD

ROBEY, MARVIN L. AND BETTY J.
BURDEN OF PROOF
FRIVOLOUS ARGUMENTS
JURISDICTION
ZERO RETURNS

RODRIQUEZ, ALFONSO G.
HEAD OF HOUSEHOLD

ROSNER, MARTIN M. AND JUDITH M.
GROSS INCOME

SALATA, DOROTHY H.
HEAD OF HOUSEHOLD

SMITH, BERNARD J. AND ELIA C.
FEDERAL ACTION

TONS, HOWARD G. AND MARY
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT
INTEREST – ABATEMENT

VAN OTTEREN, WILBUR M. AND HELEN K.
PREFERENCE TAX / INCOME

WASLAUK, BEVERLY J.
STATUTE OF LIMITATIONS - REFUNDS

WHITE, LINDA L.
HEAD OF HOUSEHOLD

WHITNEY, FRANK WILLIAM
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

CALI-CLUBS, INC.
COMPENSATION – REASONABLE V. UNREASONABLE
DEDUCTION – COMPENSATION

BERTERO, RICHARD J. AND DAPHNE C.
BURDEN OF PROOF – DEDUCTIONS
DEDUCTION – BUSINESS EXPENSES

BURDYSHAW, TERRY A. AND JEANNE M.
DEDUCTION – DEPENDENT CARE

CAMPBELL, PRISCILLA L.
EQUITABLE ESTOPPEL

DANA, LOUIS E. AND ECHITE M.
ACCRUAL – NONRESIDENCY

FERGUSON, ALBERT
HEAD OF HOUSEHOLD

FERGUSON, ALBERT
HEAD OF HOUSEHOLD

FOWLER, WESLEY D. AND ELEANOR P.
CAPITALIZED EXPENSES

BARKER, PIERCE AND CAROL FROST
DEDUCTION – MOVING EXPENSES

HUNTING, D. V.
DEDUCTIONS – GENERAL

INGRAM, NANCY L.
HEAD OF HOUSEHOLD

LIEGEROT, GILES F. AND HELEN E.
DEDUCTIONS – GENERAL
EXPENSES – PERSONAL V. BUSINESS

MALBERTI, JOSE
HEAD OF HOUSEHOLD

O'CONNOR, KEITH C.
EQUITABLE ESTOPPEL

SCHMITZ, JOHN NOEHL
FRIVOLOUS ARGUMENTS
JURISDICTION

SCHMITZ, JOHN NOEHL
PETITION FOR REHEARING

TURNER, DONNIE O. AND JEAN E.
BURDEN OF PROOF – DEDUCTIONS

VIRCKS, NANCY L.
HEAD OF HOUSEHOLD

CRYSTAL ICE AND COLD STORAGE CO.
DEDUCTION – COMPENSATION

DIMENSIONS UNIQUE, INC.
CORPORATION MINIMUM TAX

OXFORD LIQUOR, INC.
CORPORATION – COMMENCING

ACKWORTH, DOROTHY J.
HEAD OF HOUSEHOLD

BAUSTIAN, JOHN J. AND VIRGINIA
PENSION / RETIREMENT INCOME

BENSE, GERALD H. AND DOROTHY A.
PARTNERSHIPS

BENSE, GERALD H. AND DOROTHY A.
PETITION FOR REHEARING

BROWNE, JOHN D. AND E. JEAN
REFUND CLAIMS

GOODWIN, GEORGE
HEAD OF HOUSEHOLD

HELTON, DAVID H.
GROSS INCOME

HEWITT, ROBERT
DEPENDENT EXEMPTIONS
FILING STATUS – GENERAL

TENSFELDT, DONALD R.
HEAD OF HOUSEHOLD

VENER, ROBERT AND ROSE
DEDUCTION – CASUALTY / THEFT LOSS

DER WIENERSCHNITZEL INTERNATIONAL, INC.
ACCOUNTING METHODS
BURDEN OF PROOF – FEDERAL ACTION

DER WIENERSCHNITZEL INTERNATIONAL, INC.
PETITION FOR REHEARING

ANTOS, ALAN J. AND ANNA P.
CONSTITUTIONALITY OF STATUTE
RETROACTIVE APPLICATION – LAW / DECISION

BUTCHER, CECILIA ANDREW
HEAD OF HOUSEHOLD
INTEREST – IMPOSITION

CADENASSO, FRANK G. AND JOAN
CAPITALIZED EXPENSES
DEDUCTION – CASUALTY / THEFT LOSS
EQUITABLE ESTOPPEL
SETTLEMENTS

CARLSON, RICHARD J.
HEAD OF HOUSEHOLD

COMO, RUDOLPH, JR. AND MARY M.
BURDEN OF PROOF – FEDERAL ACTION

CORDIER, EVE
CREDIT – RENTERS

GALEF, ARNOLD E. AND MILDRED H.
DEDUCTION – TAXES PAID

GARCIA, LINDA
Appeal of Margaret Haffey, 79-SBE-073, Apr. 10, 1979

HAFFEY, MARGARET
DEDUCTION – DEPENDENT CARE

IVY, PETE AND MARGERY H.
FRIVOLOUS ARGUMENTS
ZERO RETURNS

JONES, HERMAN D. AND RUSSELL MAE
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

KEPHART, GEORGE
HEAD OF HOUSEHOLD

MANRIQUEZ, ISMAEL R.
BURDEN OF PROOF
HEAD OF HOUSEHOLD

MURRAY, LOTTIE D.
HEAD OF HOUSEHOLD

RAHAEUSER, ROBERT
HEAD OF HOUSEHOLD

RUSSELL, JUDITH ANN
HEAD OF HOUSEHOLD

SHERBONDY, WALTER E. AND GLADYS M.
EXPENSES – PERSONAL V. BUSINESS

SIEBEN, SAM
FRIVOLOUS ARGUMENTS
ZERO RETURNS

WALBY, MARK D.
HEAD OF HOUSEHOLD

AVCO FINANCIAL SERVICES, INC.
PENALTY – LATE PAYMENT
REASONABLE CAUSE – PENALTY ABATEMENT

AMIS, JOHN M. AND RUTH E.
DEDUCTION – MOVING EXPENSES

BOROSKI, LINDA M.
HEAD OF HOUSEHOLD

CHANDLER, DOROTHY
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PENALTY – LATE FILING

FECHER, ANTON J.
HEAD OF HOUSEHOLD

MULLER, ARTHUR H. AND BETTY R.
INTEREST – ABATEMENT
INTEREST – IMPOSITION

PAGE, CARROLL P.
EXPENSES – PERSONAL V. BUSINESS

STANSFIELD, JOHN C. AND MARY L.
DEDUCTION – BAD DEBT

ZOLLO, LOUIS F.
HEAD OF HOUSEHOLD

MILWAUKEE PROFESSIONAL SPORTS AND SERVICES, INC.
DISTORTION
INTERSTATE COMMERCE
PAYROLL FACTOR
SALES FACTOR
UNITARY BUSINESS – APPORTIONMENT

BOSTON PROFESSIONAL HOCKEY ASSN. INC.
Appeal of Milwaukee Professional Sports and Services, Inc., 79-SBE-093, June 28, 1979

CITC INDUSTRIES, INC.
PUBLIC LAW 8-272

ASQUITH, WALLY H. AND MARIA TERESA
NET OPERATING LOSS
INTEREST – IMPOSITION

BASSAS, ARMANDO

HEAD OF HOUSEHOLD

BYRNES, ROY L. AND ILSE M.
CAPITALIZED EXPENSES

EMERSON, JOHN W. AND JOYCE M.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

FELTS, HERBERT T.
HEAD OF HOUSEHOLD

GOODMAN, DAVID L. AND DIANE J.
CREDIT – OTHER STATE TAXES

GOODNIGHT, RONALD J. AND LUELLA R.
DEDUCTION – MOVING EXPENSES

JAEGER, ESTATE OF MARION C., DECEASED
PREFERENCE TAX / INCOME

JEFFERSON, BENNIE A.
JOINT AND SEVERAL LIABILITY
JOINT RETURNS

LINDSEY, JOHN D. AND LUCILE A.
ACCOUNTING METHODS

MILLER, MYRON E. AND DAISY I.
DEDUCTION – BAD DEBT
DEDUCTION – CASUALTY / THEFT LOSS

MYERS, RICHARD K. AND ROBERTA C.
DEDUCTION – MOVING EXPENSES

NEMISH, CHARLES A. AND EVELYN W.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

NEWMAN, ALAN M.
FRIVOLOUS ARGUMENTS
PENALTY – LATE FILING
SELF-INCRIMINATION

PETERSEN, VERNELL H.
CALIFORNIA SOURCE INCOME

REEVES, RAY R. AND NELLIE A.
LAWSUIT PROCEEDS
SETTLEMENTS

ROBLES, MARCEL C.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

RUSE, BERGIN
HEAD OF HOUSEHOLD

SILVER, ROBERT M. AND ROSE
PENALTY – LATE FILING
STATUE OF LIMITATIONS – ASSESSMENTS

TOMBINI, SERGIO AND JEAN A.
BURDEN OF PROOF – DEDUCTIONS
BURDEN OF PROOF – FEDERAL ACTION

DOUGLASS PACIFIC CORP.
CAPITALIZED EXPENSES

EVERGREEN TERRACE WEST OWNERS ASSN.
CORPORATION MINIMUM TAX

GRAB BAG, INC.
CORPORATION MINIMUM TAX

INTERNATIONAL BUSINESS MACHINES CORP.
PENALTY – ESTIMATED TAX

J. F. SHEA CO., INC.
PENALTY – ESTIMATED TAX

J. H. JONSON AND SONS, INC.
ACCOUNTING METHODS

OILDALE MUTUAL WATER CO.
COOPERATIVE ASSOCIATIONS

OILDALE MUTAL WATER CO.
PETITION FOR REHEARING

POLETA MINING CO.
CORPORATION MINIMUM TAX

SEASIDE EXTENDED CARE CENTER
PENALTY – LATE PAYMENT
REASONABLY CAUSE – PENALTY ABATEMENT

ZUCKERMAN-MANDEVILLE, INC.
DEPRECIATION

ZUCKERMAN-MANDEVILLE, INC.
PETITION FOR REHEARING

AKER, KATHERINE C.
HEAD OF HOUSEHOLD

BRANUM, JOHN WILLIAM
HEAD OF HOUSEHOLD

BRIGGS, SHIRLEY R.
DEDUCTION – DEPENDENT CARE

BROWN, F. SETH AND LEE J.
DEDUCTION – HOBBY LOSS

CHIAPPARA, FRANK P.
HEAD OF HOUSEHOLD

ERLIECH, SOL AND MILLIE
DEDUCTION – CASUALTY / THEFT LOSS

FOREMAN, JOYCE A.
HEAD OF HOUSEHOLD

GROSS, CARL H., JR. AND MADONNA
FEDERAL ACTION
VALUATION

JINDRICH, HAROLD G.
RES JUDICATA
STATUTE OF LIMITATIONS – REFUNDS

KAHELIN, PAUL H. AND ELIZABETH
DEDUCTION – TRAVEL EXPENSES

MARK, SHIRLEY
BURDEN OF PROOF

MCLEAN, CECIL L. AND JIMMIE B.
BURDEN OF PROOF – DEDUCTIONS

MILLER, LOIS J.
BURDEN OF PROOF – FEDERAL ACTION

PALEVSKY, SARA J.
ALIMONY V. PROPERTY SETTLEMENT

ROBERTS, JAY D.
HEAD OF HOUSEHOLD

SLATTERY, WILLIAM J. AND JOSEPHINE I.
FEDERAL ACTION

SNIDER, CLIFFORD C.
COMMUNITY PROPERTY

SNIDER, CLIFFORD C.
PETITION FOR REHEARING

SPIELMAN, SYLVIA
HEAD OF HOUSEHOLD

WARD, ROBERT D.
CREDIT – RENTERS

WEBER, JEFF W. AND KUM C.
EDUCATION EXPENSES

WIKOFF, AUSTIN C. AND LOUELLA
FRIVOLOUS ARGUMENTS

AIRWAYS COMPRESSOR CO., INC.
BURDEN OF PROOF

LASSEN RANCHES
WORTHLESS STOCK LOSS

WESTLAND FOODS CORP.
PROSPECTIVE APPLICATION – LAW / DECISION
RETROACTIVE APPLICATION – LAW / DECISION

BORGES, JOSEPH K. AND ELLA L.
BURDEN OF PROOF – FEDERAL ACTION
INTEREST – IMPOSITION

BRUCE, CALVIN A.
HEAD OF HOUSEHOLD

FROEBER, HELMUT F. AND GISELA H.
FRIVOLOUS ARGUMENTS

FROEBER, HELMUT F. AND GISELA H.
PETITION FOR REHEARING

NAVARRETTE, RAUL AND CAROLINE
BURDEN OF PROOF – FEDERAL ACTION
DEDUCTIONS – GENERAL

PYLE, ROBERT F. AND CLARA B.
ASSESSMENT / ASSESS
NOTICE OF PROPOSED ASSESSMENT (NPA)

PYLE, ROBERT F. AND CLARA B.
PETITION FOR REHEARING

REFLING, OWEN A. AND BARBARA P.
CHARITABLE CONTRIBUTION – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTION

SHUBERT, JOHN M.
INTEREST – ABATEMENT
PENALTY – LATE PAYMENT

WILSON, DALE L.
HEAD OF HOUSEHOLD

AUTOMATION POOLS, INC.
PENALTY – ESTIMATED TAX
PENALTY – LATE FILING

BLEYKER, JACK DEN
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS

FRAME, JAMES H. AND HELOISE A.
ACCRUAL – NONRESIDENCY
GROSS INCOME

FRAME, JAMES H. AND HELOISE A.
PETITION FOR REHEARING

GONZALEZ, HUMBERTO
HEAD OF HOUSEHOLD

GROUPE, ALVIN AND IRENE
GRANTS / SCHOLARSHIPS
STATUTE OF LIMITATIONS – ASSESSMENTS

HERRINGTON, RICHARD T.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
NON-FILER

KLEITMAN, DAVID AND JUDITH G.
FAIR MARKET VALUE
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION

MATLOCK, BARBARA JEAN
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

RYAN, MARTIN S.
INTEREST – ABATEMENT
PREFERENCE TAX / INCOME

SUNGA, LEOPOLDO M. AND L. C.
BURDEN OF PROOF

WALDROFF, KENNETH R.
ASSESSMENT / ASSESS
FEDERAL ACTION
NOTICE OF PROPOSED ASSESSMENT (NPA)

JHIRMACK ENTERPRISES, INC.
PENALTY – ESTIMATED TAX

HOUGH, CHARLES J.
HEAD OF HOUSEHOLD

HUNTER, EXCEL AND VERONICA L.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

NESBIT, VIDA E. HAYWARD
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION

ORBACH, MORRIS A. AND MARY
GAIN – ORDINARY V. CAPITAL
PENSION / RETIREMENT INCOME

SNOW, ALFRED B., JR.
DEDUCTION – MOVING EXPENSES

VALENTINE, LUCILLE
HEAD OF HOUSEHOLD

NEW YORK FOOTBALL GIANTS, INC.
BUSINESS / NONBUSINESS INCOME
PAYROLL FACTOR
PETITION FOR REHEARING
SALES FACTOR