Franchise and Income Tax Formal Legal Opinions Adopted in 1979

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Appeal No. Appeal Name Date
79-SBE-001 ALLRIGHT CAL, INC.
DISTORTION
PUBLIC LAW 86-272
UNITARY BUSINESS – COMBINATION
Jan. 9, 1979
79-SBE-002 SHACHIHATA, INC., U.S.A.
CONSTITUTIONALITY OF STATUTE
UNITARY BUSINESS – COMBINATION
Jan. 9, 1979
79-SBE-003 BERARD, JOHN R. AND BETTY J.
FEDERAL ACTION
STATUTE OF LIMITATIONS – FEDERAL CHANGE
Jan. 9, 1979
79-SBE-004 CASHMAN, GEORGE F. AND SYLVIA A.
DEDUCTION – BAD DEBT
GROSS INCOME
Jan. 9, 1979
79-SBE-005 CORBETT, GEORGE T. AND ANNETTE
RESIDENCY
Jan. 9, 1979
79-SBE-006 CORBETT, GEORGE T. AND ANNETTE
PETITION FOR REHEARING
Apr. 10, 1979
79-SBE-007 CORTEZ, JOHN C.
HEAD OF HOUSEHOLD
Jan. 9, 1979
79-SBE-008 CROSNO, KING AND DOROTHY, ET AL.
ADEQUACY OF NOTICE
NOTICE OF PROPOSED ASSESSMENT (NPA)
STATUTE OF LIMITATIONS – ASSESSMENTS
Jan. 9, 1979
79-SBE-009 CURTIS, JEROME J., JR. AND DIANE E.
DEDUCTION – MOVING EXPENSES
Jan. 9, 1979
79-SBE-010 DOOLING, MICHAEL W. AND JUDITH A.
BURDEN OF PROOF – FEDERAL ACTION
Jan. 9, 1979
79-SBE-011 GRANT, M. LESLIE AND ALICE
FRIVOLOUS ARGUMENTS
Jan. 9, 1979
79-SBE-012 HENDERSON, JAMES W.
DEPENDENT EXEMPTIONS
Jan. 9, 1979
79-SBE-013 HOUSTEEN, DENNIE
CALIFORNIA SOURCE INCOME
HEAD OF HOUSEHOLD
RESIDENCY
Jan. 9, 1979
79-SBE-014 KALSI, A. S.
HEAD OF HOUSEHOLD
Jan. 9, 1979
79-SBE-015 KELLY, HENRY J. AND SHEILA D.
PENSION / RETIREMENT INCOME
Jan. 9, 1979
79-SBE-016 LEIDENDEKER, FRANK H.
FRIVOLOUS ARGUMENTS
ZERO RETURNS
Jan. 9, 1979
79-SBE-017 LEIDENDEKER, FRANK H.
PETITION FOR REHEARING
Apr. 10, 1979
79-SBE-018 MEANS, ROBERT S.
FRIVOLOUS ARGUMENTS
SELF-INCRIMINATION
ZERO RETURNS
Jan. 9, 1979
79-SBE-019 PORTH, ARTHUR J.
FRIVOLOUS ARGUMENTS
JURISDICTION
NON-FILER
Jan. 9, 1979
79-SBE-020 PORTH, ARTHUR J.
PETITION FOR REHEARING
Apr. 10, 1979
79-SBE-021 RAGUSE, PAT M.
HEAD OF HOUSEHOLD
Jan. 9, 1979
79-SBE-022 ROBEY, MARVIN L. AND BETTY J.
BURDEN OF PROOF
FRIVOLOUS ARGUMENTS
JURISDICTION
ZERO RETURNS
Jan. 9, 1979
79-SBE-023 RODRIQUEZ, ALFONSO G.
HEAD OF HOUSEHOLD
Jan. 9, 1979
79-SBE-024 ROSNER, MARTIN M. AND JUDITH M.
GROSS INCOME
Jan. 9, 1979
79-SBE-025 SALATA, DOROTHY H.
HEAD OF HOUSEHOLD
Jan. 9, 1979
79-SBE-026 SMITH, BERNARD J. AND ELIA C.
FEDERAL ACTION
Jan. 9, 1979
79-SBE-027 TONS, HOWARD G. AND MARY
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT
INTEREST – ABATEMENT
Jan. 9, 1979
79-SBE-028 VAN OTTEREN, WILBUR M. AND HELEN K.
PREFERENCE TAX / INCOME
Jan. 9, 1979
79-SBE-029 WASLAUK, BEVERLY J.
STATUTE OF LIMITATIONS - REFUNDS
Jan. 9, 1979
79-SBE-030 WHITE, LINDA L.
HEAD OF HOUSEHOLD
Jan. 9, 1979
79-SBE-031 WHITNEY, FRANK WILLIAM
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Jan. 9, 1979
79-SBE-032 CALI-CLUBS, INC.
COMPENSATION – REASONABLE V. UNREASONABLE
DEDUCTION – COMPENSATION
Feb. 8, 1979
79-SBE-033 BERTERO, RICHARD J. AND DAPHNE C.
BURDEN OF PROOF – DEDUCTIONS
DEDUCTION – BUSINESS EXPENSES
Feb. 8, 1979
79-SBE-034 BURDYSHAW, TERRY A. AND JEANNE M.
DEDUCTION – DEPENDENT CARE
Feb. 8, 1979
79-SBE-035 CAMPBELL, PRISCILLA L.
EQUITABLE ESTOPPEL
Feb. 8, 1979
79-SBE-036 DANA, LOUIS E. AND ECHITE M.
ACCRUAL – NONRESIDENCY
Feb. 8, 1979
79-SBE-037 FERGUSON, ALBERT
HEAD OF HOUSEHOLD
Feb. 8, 1979
79-SBE-38 FERGUSON, ALBERT
HEAD OF HOUSEHOLD
Feb. 8, 1979
79-SBE-039 FOWLER, WESLEY D. AND ELEANOR P.
CAPITALIZED EXPENSES
Feb. 8, 1979
79-SBE-040 BARKER, PIERCE AND CAROL FROST
DEDUCTION – MOVING EXPENSES
Feb. 8, 1979
79-SBE-041 HUNTING, D. V.
DEDUCTIONS – GENERAL
Feb. 8, 1979
79-SBE-042 INGRAM, NANCY L.
HEAD OF HOUSEHOLD
Feb. 8, 1979
79-SBE-043 LIEGEROT, GILES F. AND HELEN E.
DEDUCTIONS – GENERAL
EXPENSES – PERSONAL V. BUSINESS
Feb. 8, 1979
79-SBE-044 MALBERTI, JOSE
HEAD OF HOUSEHOLD
Feb. 8, 1979
79-SBE-045 O'CONNOR, KEITH C.
EQUITABLE ESTOPPEL
Feb. 8, 1979
79-SBE-046 SCHMITZ, JOHN NOEHL
FRIVOLOUS ARGUMENTS
JURISDICTION
Feb. 8, 1979
79-SBE-047 SCHMITZ, JOHN NOEHL
PETITION FOR REHEARING
Apr. 10, 1979
79-SBE-048 TURNER, DONNIE O. AND JEAN E.
BURDEN OF PROOF – DEDUCTIONS
Feb. 8, 1979
79-SBE-049 VIRCKS, NANCY L.
HEAD OF HOUSEHOLD
Feb. 8, 1979
79-SBE-050 CRYSTAL ICE AND COLD STORAGE CO.
DEDUCTION – COMPENSATION
Mar. 7, 1979
79-SBE-051 DIMENSIONS UNIQUE, INC.
CORPORATION MINIMUM TAX
Mar. 7, 1979
79-SBE-052 OXFORD LIQUOR, INC.
CORPORATION – COMMENCING
Mar. 7, 1979
79-SBE-053 ACKWORTH, DOROTHY J.
HEAD OF HOUSEHOLD
Mar. 7, 1979
79-SBE-054 BAUSTIAN, JOHN J. AND VIRGINIA
PENSION / RETIREMENT INCOME
Mar. 7, 1979
79-SBE-055 BENSE, GERALD H. AND DOROTHY A.
PARTNERSHIPS
Mar. 7, 1979
79-SBE-056 BENSE, GERALD H. AND DOROTHY A.
PETITION FOR REHEARING
Mar. 28, 1979
79-SBE-057 BROWNE, JOHN D. AND E. JEAN
REFUND CLAIMS
Mar. 7, 1979
79-SBE-058 GOODWIN, GEORGE
HEAD OF HOUSEHOLD
Mar. 7, 1979
79-SBE-059 HELTON, DAVID H.
GROSS INCOME
Mar. 7, 1979
79-SBE-060 HEWITT, ROBERT
DEPENDENT EXEMPTIONS
FILING STATUS – GENERAL
Mar. 7, 1979
79-SBE-061 TENSFELDT, DONALD R.
HEAD OF HOUSEHOLD
Mar. 7, 1979
79-SBE-062 VENER, ROBERT AND ROSE
DEDUCTION – CASUALTY / THEFT LOSS
Mar. 7, 1979
79-SBE-063 DER WIENERSCHNITZEL INTERNATIONAL, INC.
ACCOUNTING METHODS
BURDEN OF PROOF – FEDERAL ACTION
Apr. 10, 1979
79-SBE-064 DER WIENERSCHNITZEL INTERNATIONAL, INC.
PETITION FOR REHEARING
June 28, 1979
79-SBE-065 ANTOS, ALAN J. AND ANNA P.
CONSTITUTIONALITY OF STATUTE
RETROACTIVE APPLICATION – LAW / DECISION
Apr. 10, 1979
79-SBE-066 BUTCHER, CECILIA ANDREW
HEAD OF HOUSEHOLD
INTEREST – IMPOSITION
Apr. 10, 1979
79-SBE-067 CADENASSO, FRANK G. AND JOAN
CAPITALIZED EXPENSES
DEDUCTION – CASUALTY / THEFT LOSS
EQUITABLE ESTOPPEL
SETTLEMENTS
Apr. 10, 1979
79-SBE-068 CARLSON, RICHARD J.
HEAD OF HOUSEHOLD
Apr. 10, 1979
79-SBE-069 COMO, RUDOLPH, JR. AND MARY M.
BURDEN OF PROOF – FEDERAL ACTION
Apr. 10, 1979
79-SBE-070 CORDIER, EVE
CREDIT – RENTERS
Apr. 10, 1979
79-SBE-071 GALEF, ARNOLD E. AND MILDRED H.
DEDUCTION – TAXES PAID
Apr. 10, 1979
79-SBE-072 GARCIA, LINDA
Appeal of Margaret Haffey, 79-SBE-073, Apr. 10, 1979
Apr. 10, 1979
79-SBE-073 HAFFEY, MARGARET
DEDUCTION – DEPENDENT CARE
Apr. 10, 1979
79-SBE-074 IVY, PETE AND MARGERY H.
FRIVOLOUS ARGUMENTS
ZERO RETURNS
Apr. 10, 1979
79-SBE-075 JONES, HERMAN D. AND RUSSELL MAE
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
Apr. 10, 1979
79-SBE-076 KEPHART, GEORGE
HEAD OF HOUSEHOLD
Apr. 10, 1979
79-SBE-077 MANRIQUEZ, ISMAEL R.
BURDEN OF PROOF
HEAD OF HOUSEHOLD
Apr. 10, 1979
79-SBE-078 MURRAY, LOTTIE D.
HEAD OF HOUSEHOLD
Apr. 10, 1979
79-SBE-079 RAHAEUSER, ROBERT
HEAD OF HOUSEHOLD
Apr. 10, 1979
79-SBE-080 RUSSELL, JUDITH ANN
HEAD OF HOUSEHOLD
Apr. 10, 1979
79-SBE-081 SHERBONDY, WALTER E. AND GLADYS M.
EXPENSES – PERSONAL V. BUSINESS
Apr. 10, 1979
79-SBE-082 SIEBEN, SAM
FRIVOLOUS ARGUMENTS
ZERO RETURNS
Apr. 10, 1979
79-SBE-083 WALBY, MARK D.
HEAD OF HOUSEHOLD
Apr. 10, 1979
79-SBE-084 AVCO FINANCIAL SERVICES, INC.
PENALTY – LATE PAYMENT
REASONABLE CAUSE – PENALTY ABATEMENT
May 9, 1979
79-SBE-085 AMIS, JOHN M. AND RUTH E.
DEDUCTION – MOVING EXPENSES
May 9, 1979
79-SBE-086 BOROSKI, LINDA M.
HEAD OF HOUSEHOLD
May 9, 1979
79-SBE-087 CHANDLER, DOROTHY
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PENALTY – LATE FILING
May 9, 1979
79-SBE-088 FECHER, ANTON J.
HEAD OF HOUSEHOLD
May 9, 1979
79-SBE-089 MULLER, ARTHUR H. AND BETTY R.
INTEREST – ABATEMENT
INTEREST – IMPOSITION
May 9, 1979
79-SBE-090 PAGE, CARROLL P.
EXPENSES – PERSONAL V. BUSINESS
May 9, 1979
79-SBE-091 STANSFIELD, JOHN C. AND MARY L.
DEDUCTION – BAD DEBT
May 9, 1979
79-SBE-092 ZOLLO, LOUIS F.
HEAD OF HOUSEHOLD
May 9, 1979
79-SBE-093 MILWAUKEE PROFESSIONAL SPORTS AND SERVICES, INC.
DISTORTION
INTERSTATE COMMERCE
PAYROLL FACTOR
SALES FACTOR
UNITARY BUSINESS – APPORTIONMENT
June 28, 1979
79-SBE-094 BOSTON PROFESSIONAL HOCKEY ASSN. INC.
Appeal of Milwaukee Professional Sports and Services, Inc., 79-SBE-093, June 28, 1979
June 28, 1979
79-SBE-095 CITC INDUSTRIES, INC.
PUBLIC LAW 8-272
June 28, 1979
79-SBE-096 ASQUITH, WALLY H. AND MARIA TERESA
NET OPERATING LOSS
INTEREST – IMPOSITION
June 28, 1979
79-SBE-097 BASSAS, ARMANDO
HEAD OF HOUSEHOLD
June 28, 1979
79-SBE-098 BYRNES, ROY L. AND ILSE M.
CAPITALIZED EXPENSES
June 28, 1979
79-SBE-099 EMERSON, JOHN W. AND JOYCE M.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
June 28, 1979
79-SBE-100 FELTS, HERBERT T.
HEAD OF HOUSEHOLD
June 28, 1979
79-SBE-101 GOODMAN, DAVID L. AND DIANE J.
CREDIT – OTHER STATE TAXES
June 28, 1979
79-SBE-102 GOODNIGHT, RONALD J. AND LUELLA R.
DEDUCTION – MOVING EXPENSES
June 28, 1979
79-SBE-103 JAEGER, ESTATE OF MARION C., DECEASED
PREFERENCE TAX / INCOME
June 28, 1979
79-SBE-104 JEFFERSON, BENNIE A.
JOINT AND SEVERAL LIABILITY
JOINT RETURNS
June 28, 1979
79-SBE-105 LINDSEY, JOHN D. AND LUCILE A.
ACCOUNTING METHODS
June 28, 1979
79-SBE-106 MILLER, MYRON E. AND DAISY I.
DEDUCTION – BAD DEBT
DEDUCTION – CASUALTY / THEFT LOSS
June 28, 1979
79-SBE-107 MYERS, RICHARD K. AND ROBERTA C.
DEDUCTION – MOVING EXPENSES
June 28, 1979
79-SBE-108 NEMISH, CHARLES A. AND EVELYN W.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
June 28, 1979
79-SBE-109 NEWMAN, ALAN M.
FRIVOLOUS ARGUMENTS
PENALTY – LATE FILING
SELF-INCRIMINATION
June 28, 1979
79-SBE-110 PETERSEN, VERNELL H.
CALIFORNIA SOURCE INCOME
June 28, 1979
79-SBE-111 REEVES, RAY R. AND NELLIE A.
LAWSUIT PROCEEDS
SETTLEMENTS
June 28, 1979
79-SBE-112 ROBLES, MARCEL C.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
June 28, 1979
79-SBE-113 RUSE, BERGIN
HEAD OF HOUSEHOLD
June 28, 1979
79-SBE-114 SILVER, ROBERT M. AND ROSE
PENALTY – LATE FILING
STATUE OF LIMITATIONS – ASSESSMENTS
June 28, 1979
79-SBE-115 TOMBINI, SERGIO AND JEAN A.
BURDEN OF PROOF – DEDUCTIONS
BURDEN OF PROOF – FEDERAL ACTION
June 28, 1979
79-SBE-116 DOUGLASS PACIFIC CORP.
CAPITALIZED EXPENSES
Aug. 16, 1979
79-SBE-117 EVERGREEN TERRACE WEST OWNERS ASSN.
CORPORATION MINIMUM TAX
Aug. 16, 1979
79-SBE-118 GRAB BAG, INC.
CORPORATION MINIMUM TAX
Aug. 16, 1979
79-SBE-119 INTERNATIONAL BUSINESS MACHINES CORP.
PENALTY – ESTIMATED TAX
Aug. 16, 1979
79-SBE- 120 J. F. SHEA CO., INC.
PENALTY – ESTIMATED TAX
Aug. 16, 1979
79-SBE-121 J. H. JONSON AND SONS, INC.
ACCOUNTING METHODS
Aug. 16, 1979
79-SBE-122 OILDALE MUTUAL WATER CO.
COOPERATIVE ASSOCIATIONS
Aug. 16, 1979
79-SBE-123 OILDALE MUTAL WATER CO.
PETITION FOR REHEARING
Sept. 25, 1979
79-SBE-124 POLETA MINING CO.
CORPORATION MINIMUM TAX
Aug. 16, 1979
79-SBE-125 SEASIDE EXTENDED CARE CENTER
PENALTY – LATE PAYMENT
REASONABLY CAUSE – PENALTY ABATEMENT
Aug. 16, 1979
79-SBE-126 ZUCKERMAN-MANDEVILLE, INC.
DEPRECIATION
Aug. 16, 1979
79-SBE-127 ZUCKERMAN-MANDEVILLE, INC.
PETITION FOR REHEARING
Sept. 25, 1979
79-SBE-128 AKER, KATHERINE C.
HEAD OF HOUSEHOLD
Aug. 16, 1979
79-SBE-129 BRANUM, JOHN WILLIAM
HEAD OF HOUSEHOLD
Aug. 16, 1979
79-SBE-130 BRIGGS, SHIRLEY R.
DEDUCTION – DEPENDENT CARE
Aug. 16, 1979
79-SBE-131 BROWN, F. SETH AND LEE J.
DEDUCTION – HOBBY LOSS
Aug. 16, 1979
79-SBE-132 CHIAPPARA, FRANK P.
HEAD OF HOUSEHOLD
Aug. 16, 1979
79-SBE-133 ERLIECH, SOL AND MILLIE
DEDUCTION – CASUALTY / THEFT LOSS
Aug. 16, 1979
79-SBE-134 FOREMAN, JOYCE A.
HEAD OF HOUSEHOLD
Aug. 16, 1979
79-SBE-135 GROSS, CARL H., JR. AND MADONNA
FEDERAL ACTION
VALUATION
Aug. 16, 1979
79-SBE-136 JINDRICH, HAROLD G.
RES JUDICATA
STATUTE OF LIMITATIONS – REFUNDS
Aug. 16, 1979
79-SBE-137 KAHELIN, PAUL H. AND ELIZABETH
DEDUCTION – TRAVEL EXPENSES
Aug. 16, 1979
79-SBE-138 MARK, SHIRLEY
BURDEN OF PROOF
Aug. 16, 1979
79-SBE-139 MCLEAN, CECIL L. AND JIMMIE B.
BURDEN OF PROOF – DEDUCTIONS
Aug. 16, 1979
79-SBE-140 MILLER, LOIS J.
BURDEN OF PROOF – FEDERAL ACTION
Aug. 16, 1979
79-SBE-141 PALEVSKY, SARA J.
ALIMONY V. PROPERTY SETTLEMENT
Aug. 16, 1979
79-SBE-142 ROBERTS, JAY D.
HEAD OF HOUSEHOLD
Aug. 16, 1979
79-SBE-143 SLATTERY, WILLIAM J. AND JOSEPHINE I.
FEDERAL ACTION
Aug. 16, 1979
79-SBE-144 SNIDER, CLIFFORD C.
COMMUNITY PROPERTY
Aug. 16, 1979
79-SBE-145 SNIDER, CLIFFORD C.
PETITION FOR REHEARING
Nov. 14, 1979
79-SBE-146 SPIELMAN, SYLVIA
HEAD OF HOUSEHOLD
Aug. 16, 1979
79-SBE-147 WARD, ROBERT D.
CREDIT – RENTERS
Aug. 16, 1979
79-SBE-148 WEBER, JEFF W. AND KUM C.
EDUCATION EXPENSES
Aug. 16, 1979
79-SBE-149 WIKOFF, AUSTIN C. AND LOUELLA
FRIVOLOUS ARGUMENTS
Aug. 16, 1979
79-SBE-150 AIRWAYS COMPRESSOR CO., INC.
BURDEN OF PROOF
Sept. 25, 1979
79-SBE-151 LASSEN RANCHES
WORTHLESS STOCK LOSS
Sept. 25, 1979
79-SBE-152 WESTLAND FOODS CORP.
PROSPECTIVE APPLICATION – LAW / DECISION
RETROACTIVE APPLICATION – LAW / DECISION
Sept. 25, 1979
79-SBE-153 BORGES, JOSEPH K. AND ELLA L.
BURDEN OF PROOF – FEDERAL ACTION
INTEREST – IMPOSITION
Sept. 25, 1979
79-SBE-154 BRUCE, CALVIN A.
HEAD OF HOUSEHOLD
Sept. 25, 1979
79-SBE-155 FROEBER, HELMUT F. AND GISELA H.
FRIVOLOUS ARGUMENTS
Sept. 25, 1979
79-SBE-156 FROEBER, HELMUT F. AND GISELA H.
PETITION FOR REHEARING
Nov. 14, 1979
79-SBE-157 NAVARRETTE, RAUL AND CAROLINE
BURDEN OF PROOF – FEDERAL ACTION
DEDUCTIONS – GENERAL
Sept. 25, 1979
79-SBE-158 PYLE, ROBERT F. AND CLARA B.
ASSESSMENT / ASSESS
NOTICE OF PROPOSED ASSESSMENT (NPA)
Sept. 25, 1979
79-SBE-159 PYLE, ROBERT F. AND CLARA B.
PETITION FOR REHEARING
Nov. 14, 1979
79-SBE-160 REFLING, OWEN A. AND BARBARA P.
CHARITABLE CONTRIBUTION – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTION
Sept. 25, 1979
79-SBE-161 SHUBERT, JOHN M.
INTEREST – ABATEMENT
PENALTY – LATE PAYMENT
Sept. 25, 1979
79-SBE-162 WILSON, DALE L.
HEAD OF HOUSEHOLD
Sept. 25, 1979
79-SBE-163 AUTOMATION POOLS, INC.
PENALTY – ESTIMATED TAX
PENALTY – LATE FILING
Nov. 14, 1979
79-SBE-164 BLEYKER, JACK DEN
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS
Nov. 14, 1979
79-SBE-165 FRAME, JAMES H. AND HELOISE A.
ACCRUAL – NONRESIDENCY
GROSS INCOME
Nov. 14, 1979
79-SBE-166 FRAME, JAMES H. AND HELOISE A.
PETITION FOR REHEARING
Dec. 11, 1979
79-SBE-167 GONZALEZ, HUMBERTO
HEAD OF HOUSEHOLD
Nov. 14, 1979
79-SBE-168 GROUPE, ALVIN AND IRENE
GRANTS / SCHOLARSHIPS
STATUTE OF LIMITATIONS – ASSESSMENTS
Nov. 14, 1979
79-SBE-169 HERRINGTON, RICHARD T.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
NON-FILER
Nov. 14, 1979
79-SBE-170 KLEITMAN, DAVID AND JUDITH G.
FAIR MARKET VALUE
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
Nov. 14, 1979
79-SBE-171 MATLOCK, BARBARA JEAN
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Nov. 14, 1979
79-SBE-172 RYAN, MARTIN S.
INTEREST – ABATEMENT
PREFERENCE TAX / INCOME
Nov. 14, 1979
79-SBE-173 SUNGA, LEOPOLDO M. AND L. C.
BURDEN OF PROOF
Nov. 14, 1979
79-SBE-174 WALDROFF, KENNETH R.
ASSESSMENT / ASSESS
FEDERAL ACTION
NOTICE OF PROPOSED ASSESSMENT (NPA)
Nov. 14, 1979
79-SBE-175 JHIRMACK ENTERPRISES, INC.
PENALTY – ESTIMATED TAX
Dec. 11, 1979
79-SBE-176 HOUGH, CHARLES J.
HEAD OF HOUSEHOLD
Dec. 11, 1979
79-SBE-177 HUNTER, EXCEL AND VERONICA L.
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
Dec. 11, 1979
79-SBE-178 NESBIT, VIDA E. HAYWARD
BURDEN OF PROOF – FEDERAL ACTION
FEDERAL ACTION
Dec. 11, 1979
79-SBE-179 ORBACH, MORRIS A. AND MARY
GAIN – ORDINARY V. CAPITAL
PENSION / RETIREMENT INCOME
Dec. 11, 1979
79-SBE-180 SNOW, ALFRED B., JR.
DEDUCTION – MOVING EXPENSES
Dec. 11, 1979
79-SBE-181 VALENTINE, LUCILLE
HEAD OF HOUSEHOLD
Dec. 11, 1979
79-SBE-182 NEW YORK FOOTBALL GIANTS, INC.
BUSINESS / NONBUSINESS INCOME
PAYROLL FACTOR
PETITION FOR REHEARING
SALES FACTOR
June 28, 1979

Updated 5/30/02