WESTERN ICEE CORP.
BASIS
DEPRECIATION
STEP TRANSACTION DOCTRINE

CRANE, DONALD MCKAY
ZERO RETURN

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

ROSS, RAYMOND H. AND KATHLEE L.
FEDERAL ACTION

SMITH, OLEN H. AND E.
BURDEN OF PROOF

SULLIVAN, JOHN L.
FEDERAL ACTION

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

WYNN OIL CO.
UNITARY BUSINESS – COMBINATION

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

BALLE, OTTAR G.
NON – FILER

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

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

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

HUYNH, LOC
HEAD OF HOUSEHOLD

MATHESON, RONALD W.
ZERO RETURNS

APTAKER, IRVING M. AND NORMA
EDUCATION EXPENSE

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

CASTILLO, GREGORIO AND MARTHA
FEDERAL ACTION

DURHAM, K. L.
NON – FILER

GONZALEZ, JESUS
FEDERAL ACTION
HEAD OF HOUSEHOLD

GRIFFIN, HARRY AND JUDY
FEDERAL ACTION

MCCARTHY, ALEXANDER F.
NEGLIGENCE PENALTY
PENALTY - NEGLIGENCE

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

OWEN, DON G.
HEAD OF HOUSEHOLD

ROZCICHA, EDWARD J.
HEAD OF HOUSEHOLD

STABLER, BENNIE AND MARY
FEDERAL ACTION

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

DAVIS, CHRISTINA GEE
VALID TAX RETURN

EDWARDS, THOMAS R.
INTEREST – ABATEMENT

GESSELE, HELEN G.
FEDERAL ACTION
NEGLIGENCE PENALTY

GRISHAM, JACK E. AND RUTH L.
CASUALTY LOSS

JIMENEZ, ROLANDO V.
VALID TAX RETURN
ZERO RETURN

LUCAS, JAMES, JR.
PAYMENT OF TAX

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

SIEVERT, HARRY
FRIVOLOUS ARGUMENTS

ALLEGHENY LUDLUM INDUSTRIES, INC.
ESTIMATED TAX PENALTY

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

BOCA CHINO CORP.
EXEMPT INCOME

DURAO INTERNATIONAL CORP.
ESTIMATED TAX PENALTY

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

SCHMID BROTHERS, INC.
PUBLIC LAW 86-272

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

WEAVER EQUIPMENT CO.
ESTIMATED TAX PENALTY

BANKS, FLOYD AND DELORES J.
VALID TAX RETURN

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

BELCHER, GEORGE P.
SUBSTANDARD HOUSING
DEDUCTIONS – GENERAL

BOTHKE, HANS J.
FEDERAL ACTION
VALID TAX RETURN

CEGUERRA, LUZ C.
FEDERAL ACTION

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

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

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

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

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

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

KNOWDELL, RICHARD AND BARBARA L.
CASUALTY LOSS

LE DOUX, ROBERT E.
NON – FILER

MARKS, BURTON A. AND JEANNIE A.
FEDERAL ACTION

MATHESON, JAMES R.
NON – FILER

NICHOLS, THOMAS WILLIAM
FEDERAL ACTION

PURCELL, KERMIT K.
HEAD OF HOUSEHOLD

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

SHOPE, WILLIAM HAROLD
NON – FILER

STEINSMITH, WILLIAM
NON – FILER

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

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

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

CAESAR, VERNEY C.
HEAD OF HOUSEHOLD

FLACKBERT, A. CLYDE
CREDIT – OTHER STATE TAXES

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

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

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

MANES, WILLIAM C. AND MARGARET E.
FEDERAL ACTION

MORRIS, DONALD
INNOCENT SPOUSE

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

SALINGER, PIERRE E. G. AND NICOLE
RESIDENCY

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

CALIFORNIA STATE AUTOMOBILE ASSN.
NONPROFIT ORGANIZATION
COOPERATIVE ASSOCIATIONS

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

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

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

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

DOWDLE, FRED
HEAD OF HOUSEHOLD

ENGELBERG, NATHAN AND CLAIRE F.
FEDERAL ACTION

GROSSO, BERNICE V.
DEDUCTION – TRAVEL EXPENSE

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

LOVE, BERNIE M.
RESIDENCY

NAUMAN, DANIEL G. AND JULIE M.
RENTERS CREDIT

RITCHIE, ROBERT W.
CASUALTY LOSS
LOSSES – YEAR SUSTAINED

SCHNEIDER, JERRY N.
FEDERAL ACTION

SHIURBA, ANTHONY J.
WORTHLESS STUCK LOSS

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

WIENER, PAUL J.
FEDERAL ACTION
LOSSES – GENERAL

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

PARAMOUNT PICTURES CORP.
CREDIT – TAXES PAID
LATE FILING PENALTY

VILLASENOR CORP.
CAPITAL GAIN/LOSS
BURDEN OF PROOF

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

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

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

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

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

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

HYMAN, LEWIS AND BEVERLY
TRUSTS – GENERAL

KELNER, PAUL JOSEPH
JEOPARDY ASSESSMENT

MCCULLOCH, ESTATE OF ROBERT P., DECEASED
BAD DEBT

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

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

BRENEMAN, INC.
LATE FILING PENALTY
PENALTY – LATE FILING

DPF INCORPORATED
BUSINESS/NONBUSINESS INCOME

E. HIRSCHBERG FREEZE DRYING, INC.
COMBINED REPORT

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

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

NATIONAL SILVER CO.
UNITARY BUSINESS – COMBINATION

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

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

ACREA, DOUGLAS H.
FEDERAL ACTION
FRIVOLOUS ARGUMENTS

AREA, DALE
FRIVOLOUS ARGUMENTS

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

BAUMGARTNER, FRED AND BARBARA
INTEREST EXPENSE

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

DOWNEY, RICHARD H.
VALID TAX RETURN
FRIVOLOUS ARGUMENTS

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

KATLEMAN, BELDON R. AND MILDRED
RESIDENCY

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

LEONARD, MARY JOAN
EDUCATION EXPENSE
DEDUCTION – TRAVEL EXPENSE

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

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

MEADOWS, NANCY B.
COMMUNITY PROPERTY
DOMICILE – INDIVIDUAL

MELLE, GILBERT AND DENISE
PENSION PLANS
DEDUCTIONS – GENERAL

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

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

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

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

ROWLES, CLARE E.
TRUSTS – GENERAL
EXPENSES - ALLOCATION

SIBLA, RICHARD R. AND D.
ZERO RETURN

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

L AND B MANUFACTURING CO.
UNITARY BUSINESS – COMBINATION

TOSCO CORP.
PROPERTY FACTOR
UNITARY BUSINESS – GENERAL

APARICIO, KENNETH J.
HEAD OF HOUSEHOLD

BAGLEY, CHARLES A.
NON-FILER

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

DURSO, RALPH
NON – FILER

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

GARRIS, THOMAS
NON – FILER

IPPOLITO, RONALD
FEDERAL ACTION
CONSTITUTIONAL/UNCONSTITUTIONAL

JAACKS, ANELL M.
NON – FILER

KRISKE, GLENN
FEDERAL ACTION
DEDUCTIONS – GENERAL

LONG, GERALD
NON – FILER

METZLER, RICHARD L.
HEAD OF HOUSEHOLD

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

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

NSB CORP.
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION

CONNORS, CHARLES E. AND ADA E.
INSTALLMENT SALES

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

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

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

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

RAY, EDWIN L. TERRY
PREFERENCE TAX/INCOME

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