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