Franchise and Income Tax Formal Legal Opinions Adopted in 1980

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Appeal No. Appeal Name Date
80-SBE-001

WESTERN ICEE CORP.
BASIS
DEPRECIATION
STEP TRANSACTION DOCTRINE

Jan. 8, 1980
80-SBE-002

CRANE, DONALD MCKAY
ZERO RETURN

Jan. 8, 1980
80-SBE-003 CRANE, DONALD MCKAY Mar. 4, 1980
80-SBE-004

HUNSBERGER, ARNOLD L. AND EDITH M.
DEDUCTION – BUSINESS EXPENSE
JOINT VENTURE

Mar. 4, 1980
80-SBE-005

ROSS, RAYMOND H. AND KATHLEE L.
FEDERAL ACTION

Jan. 8, 1980
80-SBE-006

SMITH, OLEN H. AND E.
BURDEN OF PROOF

Jan. 8, 1980
80-SBE-007 SMITH, OLEN H. AND E. Mar. 4, 1980
80-SBE-008

SULLIVAN, JOHN L.
FEDERAL ACTION

Jan. 8, 1980
80-SBE-009

WESTERN POWER PRODUCTS, INC.
DOUBLE TAXATION
CREDIT – OTHER STATE TAXES

Jan. 8, 1980
80-SBE-010

WYNN OIL CO.
UNITARY BUSINESS – COMBINATION

Feb. 6, 1980
80-SBE-011

BACHRACH, RONALD J. AND EILEEN
DEDUCTION – BUSINESS EXPENSE
DEDUCTION – TRAVEL EXPENSE
FEDERAL ACTION

Feb. 6, 1980
80-SBE-012

BALLE, OTTAR G.
NON – FILER

Feb. 6, 1980
80-SBE-013 BALLE, OTTAR G. Mar. 4, 1980
80-SBE-014

BEVERLY BOLTON FISHER TRUST
LATE FILING PENALTY
PENALTY – LATE FILING
REASONABLE CAUSE

Feb. 6, 1980
80-SBE-015

FORSELL, PALMER C. AND NORMA K.
INSTALLMENT SALES
RELATED – PARTY TRANSACTIONS

Feb. 6, 1980
80-SBE-016 FORSELL, PALMER C. AND NORMA K. April 8, 1980
80-SBE-017

HENDERSON, JAMES W. AND MARGARET R.
CREDITS – GENERAL

Feb. 6, 1980
80-SBE-018

HUYNH, LOC
HEAD OF HOUSEHOLD

Feb. 6, 1980
80-SBE-019

MATHESON, RONALD W.
ZERO RETURNS

Feb. 6, 1980
80-SBE-020 MATHESON, RONALD W. Mar. 4, 1980
80-SBE-021

APTAKER, IRVING M. AND NORMA
EDUCATION EXPENSE

Mar. 4, 1980
80-SBE-022

BERR, ALLAN I. AND IVY L.
BUSINESS EXPENSE
PENSION PLANS

Mar. 4, 1980
80-SBE-023

CASTILLO, GREGORIO AND MARTHA
FEDERAL ACTION

Mar. 4, 1980
80-SBE-024

DURHAM, K. L.
NON – FILER

Mar. 4, 1980
80-SBE-025

GONZALEZ, JESUS
FEDERAL ACTION
HEAD OF HOUSEHOLD

Mar. 4, 1980
80-SBE-026

GRIFFIN, HARRY AND JUDY
FEDERAL ACTION

Mar. 4, 1980
80-SBE-027

MCCARTHY, ALEXANDER F.
NEGLIGENCE PENALTY
PENALTY - NEGLIGENCE

Mar. 4, 1980
80-SBE-028

MOROSO, MICHAEL J. AND JODY S.
IRA
PENSION PLANS
PENSION/RETIREMENT INCOME

Mar. 4, 1980
80-SBE-029

OWEN, DON G.
HEAD OF HOUSEHOLD

Mar. 4, 1980
80-SBE-030

ROZCICHA, EDWARD J.
HEAD OF HOUSEHOLD

Mar. 4, 1980
80-SBE-031

STABLER, BENNIE AND MARY
FEDERAL ACTION

Mar. 4, 1980
80-SBE-032

THOR POWER TOOL CO.
BUSINESS / NONBUSINESS INCOME
REAL PROPERTY
PROPERTY FACTOR

Apr. 8, 1980
80-SBE-033

DAVIS, CHRISTINA GEE
VALID TAX RETURN

Apr. 8, 1980
80-SBE-034

EDWARDS, THOMAS R.
INTEREST – ABATEMENT

Apr. 8, 1980
80-SBE-035

GESSELE, HELEN G.
FEDERAL ACTION
NEGLIGENCE PENALTY

Apr. 8, 1980
80-SBE-036

GRISHAM, JACK E. AND RUTH L.
CASUALTY LOSS

Apr. 8, 1980
80-SBE-037

JIMENEZ, ROLANDO V.
VALID TAX RETURN
ZERO RETURN

Apr. 8, 1980
80-SBE-038

LUCAS, JAMES, JR.
PAYMENT OF TAX

Apr. 8, 1980
80-SBE-039

POLK, ERNEST F. AND EDNA K.
BURDEN OF PROOF
DEDUCTION – CHARITABLE CONTRIBUTION
DEDUCTION – MEDICAL EXPENSE

Apr. 8, 1980
80-SBE-040

SIEVERT, HARRY
FRIVOLOUS ARGUMENTS

Apr. 8, 1980
80-SBE-041

ALLEGHENY LUDLUM INDUSTRIES, INC.
ESTIMATED TAX PENALTY

May 21, 1980
80-SBE-042

AUTOMATION INDUSTRIES, INC.
BAD DEBT
NOTICE OF PROPOSED ASSESSMENT (NPA)

May 21, 1980
80-SBE-043

BOCA CHINO CORP.
EXEMPT INCOME

May 21, 1980
80-SBE-044

DURAO INTERNATIONAL CORP.
ESTIMATED TAX PENALTY

May 21, 1980
80-SBE-045

FOERSTEL CONSTRUCTION CO.
LATE PAYMENT PENALTY
PENALTY – LATE PENALTY
REASONABLE CAUSE – PENALTY ABATEMENT

May 21, 1980
80-SBE-046

SCHMID BROTHERS, INC.
PUBLIC LAW 86-272

May 21, 1980
80-SBE-047

SURREY HOUSE, INC.
FEDERAL ACTION
ACCOUNTING METHODS – CHANGE IN PERIOD OR METHOD

May 21, 1980
80-SBE-048

WEAVER EQUIPMENT CO.
ESTIMATED TAX PENALTY

May 21, 1980
80-SBE-049

BANKS, FLOYD AND DELORES J.
VALID TAX RETURN

May 21, 1980
80-SBE-050

BARTZ, ALLEN E. AND LUCY R.
FEDERAL ACTION
BURDEN OF PROOF

May 21, 1980
80-SBE-051

BELCHER, GEORGE P.
SUBSTANDARD HOUSING
DEDUCTIONS – GENERAL

May 21, 1980
80-SBE-052

BOTHKE, HANS J.
FEDERAL ACTION
VALID TAX RETURN

May 21, 1980
80-SBE-053

CEGUERRA, LUZ C.
FEDERAL ACTION

May 21, 1980
80-SBE-054

COOK, DONALD W.
LATE FILING PENALTY
LATE PAYMENT PENALTY
NEGLIGENCE PENALTY
ESTIMATED TAX PENALTY
REASONABLE CAUSE – PENALTY ASSESSMENT

May 21, 1980
80-SBE-055

CORT, ROBERT J. AND VERA
SUBSTANDARD HOUSING
DEDUCTIONS – GENERAL

May 21, 1980
80-SBE-056

FREY, C. DONALD AND LORETTA
DEPRECIATION
STATUTE OF LIMITATIONS – ASSESSMENTS
FEDERAL ACTION

May 21, 1980
80-SBE-057

GOLD, ROBERT N. AND CHARLOTTE
REAL PROPERTY
CAPITAL GAIN/LOSS
LOSSES – YEAR SUSTAINED

May 21, 1980
80-SBE-058

HENNEBERRY, PAUL J. AND ROSEMARY
HOBBIES
DEDUCTION – HOBBY LOSS
BUSINESS ACTIVITY
BUSINESS LOSS

May 21, 1980
80-SBE-059

JANKE, GILBERT W.
DEDUCTIONS – GENERAL
DEDUCTION – TAXES PAID
ALIMONY
BURDEN OF PAYMENT

May 21, 1980
80-SBE-060

KNOWDELL, RICHARD AND BARBARA L.
CASUALTY LOSS

May 21, 1980
80-SBE-061

LE DOUX, ROBERT E.
NON – FILER

May 21, 1980
80-SBE-062

MARKS, BURTON A. AND JEANNIE A.
FEDERAL ACTION

May 21, 1980
80-SBE-063

MATHESON, JAMES R.
NON – FILER

May 21, 1980
80-SBE-064

NICHOLS, THOMAS WILLIAM
FEDERAL ACTION

May 21, 1980
80-SBE-065

PURCELL, KERMIT K.
HEAD OF HOUSEHOLD

May 21, 1980
80-SBE-066

SHANKS, CLAUDE M. AND MARGARET C.
SUBSTANDARD HOUSING
DEDUCTIONS – GENERAL

May 21, 1980
80-SBE-067

SHOPE, WILLIAM HAROLD
NON – FILER

May 21, 1980
80-SBE-068

STEINSMITH, WILLIAM
NON – FILER

May 21, 1980
80-SBE-069

DANIEL INDUSTRIES, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS

June 30, 1980
80-SBE-070

J & J FILM SERVICES, INC.
THEFT LOSS
LOSSES – YEAR SUSTAINED

June 30, 1980
80-SBE-071

AVERY, ESTATE OF LEWIS HAVENS, DECEASED
BAD DEBT
BUSINESS LOSS
LOAN – RECOURSE/NONRECOURSE/GUARANTY

June 30, 1980
80-SBE-072

CAESAR, VERNEY C.
HEAD OF HOUSEHOLD

June 30, 1980
80-SBE-073

FLACKBERT, A. CLYDE
CREDIT – OTHER STATE TAXES

June 30, 1980
80-SBE-074

GOLDEN, EDGAR A. AND BARBARA A.
LOAN V. DIVIDEND

June 30, 1980
80-SBE-075

HARROLD, GEORGE, JR., DECEASED AND DOROTHY
STATUTE OF LIMITATIONS – REFUNDS

June 30, 1980
80-SBE-076

HARWOOD, MILTON K. AND IRENE T.
CONSTRUCTIVE DIVIDENDS
BASIS
BAD DEBT

June 30, 1980
80-SBE-077

MANES, WILLIAM C. AND MARGARET E.
FEDERAL ACTION

June 30, 1980
80-SBE-078

MORRIS, DONALD
INNOCENT SPOUSE

June 30, 1980
80-SBE-079

PATIERNO, JOHN W. AND JEAN R.
INTEREST EXPENSE
DEPRECIATION

June 30, 1980
80-SBE-080

SALINGER, PIERRE E. G. AND NICOLE
RESIDENCY

June 30, 1980
80-SBE-081

SORTILLON, MARCO J. AND MARGARET A.
VALID TAX RETURN

June 30, 1980
80-SBE-082

CALIFORNIA STATE AUTOMOBILE ASSN.
NONPROFIT ORGANIZATION
COOPERATIVE ASSOCIATIONS

Aug. 1, 1980
80-SBE-083

FAIRCHILD INDUSTRIES, INC.
BUSINESS/NONBUSINESS INCOME
FUNCTIONAL/TRANSACTION TESTS

Aug. 1, 1980
80-SBE-084

REDWOOD MUTUAL WATER CO.
COOPERATIVE ASSOCIATIONS
TAXABLE INCOME
EXPENSES – EXEMPT INCOME

Aug. 1, 1980
80-SBE-085

CHILDS, RONNIE C. AND PATRICIA S.
CREDIT – OTHER STATE TAXES
OTHER STATE TAXES

Aug. 1, 1980
80-SBE-086

CRANDALL, LARRY D. AND MARJORIE M.
REAL PROPERTY
ROLLOVER OF GAIN ON SALE OF PRINCIPAL RESIDENCE

Aug. 1, 1980
80-SBE-087

DOWDLE, FRED
HEAD OF HOUSEHOLD

Aug. 1, 1980
80-SBE-088

ENGELBERG, NATHAN AND CLAIRE F.
FEDERAL ACTION

Aug. 1, 1980
80-SBE-089

GROSSO, BERNICE V.
DEDUCTION – TRAVEL EXPENSE

Aug. 1, 1980
80-SBE-090

HATFIELD, GUY E. AND DOROTHY
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
GIFTS
BUSINESS EXPENSE
BUSINESS ACTIVITY

Aug. 1, 1980
80-SBE-091

LOVE, BERNIE M.
RESIDENCY

Aug. 1, 1980
80-SBE-092

NAUMAN, DANIEL G. AND JULIE M.
RENTERS CREDIT

Aug. 1, 1980
80-SBE-093

RITCHIE, ROBERT W.
CASUALTY LOSS
LOSSES – YEAR SUSTAINED

Aug. 1, 1980
80-SBE-094

SCHNEIDER, JERRY N.
FEDERAL ACTION

Aug. 1, 1980
80-SBE-095

SHIURBA, ANTHONY J.
WORTHLESS STUCK LOSS

Aug. 1, 1980
80-SBE-096

SNYDER, THOMAS M. AND M.
INCOME AVERAGING
CONSTITUTIONALITY OF STATUTE
NON – FILER

Aug. 1, 1980
80-SBE-097

WIENER, PAUL J.
FEDERAL ACTION
LOSSES – GENERAL

Aug. 1, 1980
80-SBE-098

FIDELITY SAVINGS AND LOAN ASSN.
SAVINGS AND LOAN ASSOCIATION
BAD DEBT RESERVE

Aug. 18, 1980
80-SBE-099

PARAMOUNT PICTURES CORP.
CREDIT – TAXES PAID
LATE FILING PENALTY

Aug. 18, 1980
80-SBE- 100

VILLASENOR CORP.
CAPITAL GAIN/LOSS
BURDEN OF PROOF

Aug. 18, 1980
80-SBE- 101

GEBLER, HOWARD A.
STATUTE OF LIMITATIONS – ASSESSMENTS
STATUTE OF LIMITATIONS – FEDERAL CHANGE

Aug. 18, 1980
80-SBE- 102

TAYLOR, HUBERT J. AND LEONE E.
CAPITAL GAIN/LOSS
CONTRIBUTION TO CAPITAL
BAD DEBT
SMALL BUSINESS STOCK

Aug. 18, 1980
80-SBE- 103

LEARNER CO., ET AL.
SALES FACTOR
PUBLIC LAW 86-272
CONSTITUTIONAL/UNCONSTITUTIONAL

Sept. 30, 1980
80-SBE- 104

CARBONEAU, EDMUND L.
EXPENSES – ATTORNEY’S FEES
BUSINESS EXPENSE

Sept. 30, 1980
80-SBE- 105

CRAFT, ROBERT A. AND DOROTHY L.
STATUTE OF LIMITATIONS – ASSESSMENTS
INTEREST – ABATEMENT

Sept. 30, 1980
80-SBE- 106

ELY, JAMES EUGENE
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Sept. 30, 1980
80-SBE- 107

HYMAN, LEWIS AND BEVERLY
TRUSTS – GENERAL

Sept. 30, 1980
80-SBE- 108

KELNER, PAUL JOSEPH
JEOPARDY ASSESSMENT

Sept. 30, 1980
80-SBE- 109

MCCULLOCH, ESTATE OF ROBERT P., DECEASED
BAD DEBT

Sept. 30, 1980
80-SBE- 110

MCDONALD, JAMES AND EILEEN R.
DIVIDENDS RECEIVED/DIVIDEND INCOME

Sept. 30, 1980
80-SBE- 111

BAINGO BROTHERS, INC.
WORTHLESS STOCK LOSS
LOSSES – YEAR SUSTAINED

Sept. 30, 1980
80-SBE- 112

BRENEMAN, INC.
LATE FILING PENALTY
PENALTY – LATE FILING

Oct. 28, 1980
80-SBE- 113

DPF INCORPORATED
BUSINESS/NONBUSINESS INCOME

Oct. 28, 1980
80-SBE- 114

E. HIRSCHBERG FREEZE DRYING, INC.
COMBINED REPORT

Oct. 28, 1980
80-SBE- 115

JOHN H. GRACE CO.
DOING BUSINESS IN CALIFORNIA
CALIFORNIA SOURCE INCOME
NEXUS

Oct. 28, 1980
80-SBE- 116

MARGO LEAVIN GALLERY, INC.
INTEREST EXPENSE
LOAN V. CAPITAL CONTRIBUTION

Oct. 28, 1980
80-SBE- 117

NATIONAL SILVER CO.
UNITARY BUSINESS – COMBINATION

Oct. 28, 1980
80-SBE- 118

NIF LIQUIDATING CO.
ACCOUNTING METHODS – CHANGE IN PERIOD OR METHOD

Oct. 28, 1980
80-SBE- 119

SONORA MFG. CO.
LATE FILING PENALTY
PENALTY – LATE FILING

Oct. 28, 1980
80-SBE- 120

ACREA, DOUGLAS H.
FEDERAL ACTION
FRIVOLOUS ARGUMENTS

Oct. 28, 1980
80-SBE- 121

AREA, DALE
FRIVOLOUS ARGUMENTS

Oct. 28, 1980
80-SBE- 122

BARNETT, EARL R. AND ALLEENE R.
ACCRUAL – NONRESIDENCY
CLAIM OF RIGHT DOCTRINE

Oct. 28, 1980
80-SBE- 123

BAUMGARTNER, FRED AND BARBARA
INTEREST EXPENSE

Oct. 28, 1980
80-SBE- 124

BLAZINA, C. AND B. F.
COMMUNITY PROPERTY
PENSION/RETIREMENT INCOME
EQUITABLE ESTOPPEL

Oct. 28, 1980
80-SBE- 125

DOWNEY, RICHARD H.
VALID TAX RETURN
FRIVOLOUS ARGUMENTS

Oct. 28, 1980
80-SBE- 126

ERB, HERBERT B. AND NORMA P.
EXEMPT INCOME
EQUITABLE ESTOPPEL

Oct. 28, 1980
80-SBE- 127

KATLEMAN, BELDON R. AND MILDRED
RESIDENCY

Oct. 17, 1980
80-SBE- 128

KLOTZ, ROY E. AND EVELYN B.
BAD DEBT
LOSSES – YEAR SUSTAINED

Oct. 28, 1980
80-SBE- 129

LEONARD, MARY JOAN
EDUCATION EXPENSE
DEDUCTION – TRAVEL EXPENSE

Oct. 28, 1980
80-SBE- 130

LERNER, RICHARD M.
BAD DEBT
START UP EXPENSE
LOAN V. CAPITAL CONTRIBUTION

Oct. 28, 1980
80-SBE- 131

MCANEELEY, EDWARD AND CAROL
CALIFORNIA SOURCE INCOME
NONRESIDENT
DUTY DAYS/WORKING DAYS

Oct. 28, 1980
80-SBE- 132

MEADOWS, NANCY B.
COMMUNITY PROPERTY
DOMICILE – INDIVIDUAL

Oct. 28, 1980
80-SBE- 133

MELLE, GILBERT AND DENISE
PENSION PLANS
DEDUCTIONS – GENERAL

Oct. 28, 1980
80-SBE- 134

OLSEN, ROBERT J. AND KYUNG Y.
RESIDENCY
DOMICILE – INDIVIDUAL

Oct. 28, 1980
80-SBE- 135

RICHARDSON, JOHN A. AND JULIE M.
DEDUCTION – MEDICAL EXPENSE
BUSINESS EXPENSE

Oct. 28, 1980
80-SBE- 136

ROSE, JAMES H.
ZERO RETURN
VALID TAX RETURN
FRIVOLOUS ARGUMENTS

Oct. 28, 1980
80-SBE- 137

ROSENBERGER, JOHN R. AND ELKE K.
ZERO RETURN
WITHHOLDING

Oct. 28, 1980
80-SBE- 138

ROWLES, CLARE E.
TRUSTS – GENERAL
EXPENSES - ALLOCATION

Oct. 28, 1980
80-SBE- 139

SIBLA, RICHARD R. AND D.
ZERO RETURN

Oct. 28, 1980
80-SBE- 140

COX HOBBIES, INC.
UNITARY BUSINESS – COMBINATION
BURDEN OF PROOF

Nov. 18, 1980
80-SBE- 141

L AND B MANUFACTURING CO.
UNITARY BUSINESS – COMBINATION

Nov. 18, 1980
80-SBE- 142

TOSCO CORP.
PROPERTY FACTOR
UNITARY BUSINESS – GENERAL

Nov. 18, 1980
80-SBE- 143

APARICIO, KENNETH J.
HEAD OF HOUSEHOLD

Nov. 18, 1980
80-SBE- 144

BAGLEY, CHARLES A.
NON-FILER

Nov. 18, 1980
80-SBE- 145

COLLINS, LINN L. AND HARRIETT E.
DEDUCTIONS – GENERAL
DEDUCTIONS – MEDICAL EXPENSES
DEDUCTIONS – TAXES PAID

Nov. 18, 1980
80-SBE- 146

DURSO, RALPH
NON – FILER

Nov. 18, 1980
80-SBE- 147

FRANZBLAU, MICHAEL J. AND DONNA C.
FEDERAL ACTION
STATUTE OF LIMITATIONS – ASSESSMENTS
INTEREST – ABATEMENT

Nov. 18, 1980
80-SBE- 148

GARRIS, THOMAS
NON – FILER

Nov. 18, 1980
80-SBE- 149

IPPOLITO, RONALD
FEDERAL ACTION
CONSTITUTIONAL/UNCONSTITUTIONAL

Nov. 18, 1980
80-SBE- 150

JAACKS, ANELL M.
NON – FILER

Nov. 18, 1980
80-SBE- 151

KRISKE, GLENN
FEDERAL ACTION
DEDUCTIONS – GENERAL

Nov. 18, 1980
80-SBE- 152

LONG, GERALD
NON – FILER

Nov. 18, 1980
80-SBE- 153

METZLER, RICHARD L.
HEAD OF HOUSEHOLD

Nov. 18, 1980
80-SBE- 154

SELTZER, OSCAR D. AND AGATHA E.
NONRESIDENT
CALIFORNIA-SOURCE INCOME
PRESUMPTION OF CORRECTNESS

Nov. 18, 1980
80-SBE- 155

LAMBERT-CALIFORNIA CORP.
BAD DEBT
LOSSES – YEAR SUSTAINED
WORTHLESS STOCK LOSS

Dec. 9, 1980
80-SBE- 156

NSB CORP.
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION

Dec. 9, 1980
80-SBE- 157

CONNORS, CHARLES E. AND ADA E.
INSTALLMENT SALES

Dec. 9, 1980
80-SBE- 158

GOFORTH, MARY M.
INDIVIDUAL RETIREMENT ACCOUNT – CONTRIBUTIONS
IRA
EQUITABLE ESTOPPEL

Dec. 9, 1980
80-SBE- 159

HICKEY, HERBERT D., ET AL.
PENSION/RETIREMENT INCOME
NONRESIDENT

Dec. 9, 1980
80-SBE- 160 JIMENEZ, ROLANDO V. Dec. 9, 1980
80-SBE- 161

KEAY, MERLYN R. AND MARILYN A.
PENSION/RETIREMENT INCOME
COMMUNITY PROPERTY
CREDITS – GENERAL
EQUITABLE ESTOPPEL

Dec. 9, 1980
80-SBE- 162

MOSER, MUNSON E. AND DOROTHY
PENSION/RETIRMENT INCOME
NONRESIDENT
CALIFORNIA SOURCE INCOME
ACCRUAL - NONRESIDENCY

Dec. 9, 1980
80-SBE- 163

RAY, EDWIN L. TERRY
PREFERENCE TAX/INCOME

Dec. 9, 1980
80-SBE- 164

SEBRING, FREDERICK A.
DEDUCTIONS – HOME OFFICE
EDUCATION EXPENSE
DEDUCTIONS – TRAVEL EXPENSE
BUSINESS EXPENSE

Dec. 9, 1980