Franchise and Income Tax Formal Legal Opinions Adopted in 1982

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Appeal No. Appeal Name Date
83-SBE-001 CALIFORNIA RIFLE AND PISTOL ASSN.
NONPROFIT ORGANIZATION
STATUTORY CONSTRUCTION
INTEREST INCOME
DIVIDEND INCOME
Jan. 3, 1983
83-SBE-002 DIEBOLD, INC.
LATE PAYMENT PENALTY
REASONABLE CAUSE – PENALTY ABATEMENT
PENALTY – LATE PAYMENT
EQUITABLE ESTOPPEL
Jan. 3, 1983
83-SBE-003 FLORIA, RONALD A.
NOTICE DEMAND PENALTY
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT
LAST KNOWN ADDRESS RULE
Jan. 3, 1983
83-SBE-004 GENTRY, ROBERT J. AND ROSEMARIE R.
STATUTE OF LIMITATIONS – REFUNDS
Jan. 3, 1983
83-SBE-005 GORDON, SHERWOOD R. AND MARION S.
INSTALLMENT SALES
CALIFORNIA SOURCE INCOME
Jan. 3, 1983
83-SBE-006 GRIFFIN, BRIAN J.
HEAD OF HOUSEHOLD
Jan. 3, 1983
83-SBE-007 HANSEN, RONALD E. AND IRIS V.
BURDEN OF PROOF
Jan. 3, 1983
83-SBE-008 HUTCHINS, CHARLES W.
NON – FILER
Jan. 3, 1983
83-SBE-009 JAMES, KERRY AND CHERYL
THEFT LOSS
BURDEN OF PROOF
Jan. 3, 1983
83-SBE-010 LANGSTON, WILLIAM M. AND SHIRLEY D.
ALIMONY
Jan. 3, 1983
83-SBE-011 LELOUIS, EDWARD C. AND CATHERINE
BUSINESS ACTIVITY
Nov. 17, 1982
83-SBE-012 LONG, CHERYL
HEAD OF HOUSEHOLD
Jan. 3, 1983
83-SBE-013 MEIER, DANIEL F.
NON – FILER
Jan. 3, 1983
83-SBE-014 PETTIT, GREG
NON – FILER
Jan. 3, 1983
83-SBE-015 PRESTON, JIMMY W.
NON – FILER
Jan. 3, 1983
83-SBE-016 RANDLE, CLARENCE LEWIS, JR.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Jan. 3, 1983
83-SBE-017 SCHMIDT, HOWARD A. AND MARCIA
ACCRUAL – NONRESIDENCY
PENSION/RETIREMENT INCOME
Jan. 1, 1983
83-SBE-018 SHERMAN, STEVE E.
HEAD OF HOUSEHOLD
EQUITABLE ESTOPPEL
Jan. 3, 1983
83-SBE-019 SMITH, VERNON D. AND MARY J.
CREDIT – ENERGY CONSERVATION
Jan. 1, 1983
83-SBE-020 SNIDER, WILLIAM L. AND JEANNE A.
DOMICILIE – INDIVIDUAL
Jan. 1, 1983
83-SBE-021 TAYLOR, HENRY T. AND NANCY B.
CREDIT – ENERGY CONSERVATION
Jan. 1, 1983
83-SBE-022 URHEIM, KENNETH
STATUTE OF LIMITATIONS – REFUNDS
Jan. 1, 1983
83-SBE-023 WARKENTIN, DAVE
NON – FILER
Jan. 1, 1983
83-SBE-024 WOOLSEY, JAMES
ZERO RETURN
VALID RETURN
Jan. 1, 1983
83-SBE-025 COPPER ALLOYS CORP.
BUSINESS EXPENSE
COHAN RULE
Feb. 1, 1983
83-SBE-026 AUTENRIETH, OTTO A.
NON – FILER
Feb. 1, 1983
83-SBE-027 BARKER, JOHN A. AND BETSEY R.
STATE DISABILITY INSURANCE
Feb. 1, 1983
83-SBE-028 BENNER, EDWARD
CASUALTY LOSS
FEDERAL ACTION
Feb. 1, 1983
83-SBE-029 BUMP, LISELOTTE
VALID RETURN
Feb. 1, 1983
83-SBE-030 ESTES, WINDOM L. AND ELEANOR C.
IRA
INDIVIDUAL RETIREMENT ACCOUNTS
CREDITS – GENERAL
DEDUCTION – IRA
Feb. 1, 1983
83-SBE-031 FALKENSTEIN, PAUL AND NANCY
SUBSTANCE V. FORM
SALE V. LEASE
Feb. 1, 1983
83-SBE-032 FRANDSEN, RICHARD
NON – FILER
Feb. 1, 1983
83-SBE-033 LAREZ, CONRAD E. AND DIANE L.
CREDITS – GENERAL
Feb. 1, 1983
83-SBE-034 LEONARD, DONALD R., JR.
CONSTITUTIONAL/UNCONSTITUTIONAL
Feb. 1, 1983
83-SBE-035 LEW, WING EDWIN
PRESUMPTION OF CORRECTNESS
BURDEN OF PROOF
Feb. 1, 1983
83-SBE-036 NORTON, HERSCHEL L. AND JOSEPHINE M.
CREDITS – GENERAL
EQUITABLE ESTOPPEL
Feb. 1, 1983
83-SBE-037 PIKE, JAMES H. AND LEILA P.
RESIDENCY
Feb. 1, 1983
83-SBE-038 SAAL, E. J., JR. AND DOROTHY
CREDIT – ENERGY CONSERVATION
EQUITABLE ESTOPPEL
Feb. 1, 1983
83-SBE-039 STURR, GEORGE B. AND ANGELA R.
BUSINESS EXPENSE
CHARITABLE CONTRIBUTIONS – AMOUNT
DEDUCTION – CHARITABLE CONTRIBUTION
Feb. 1, 1983
83-SBE-040 VARELA, HUMBERTO, JR.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Feb. 1, 1983
83-SBE-041 LUMIDOR MANUFACTURING CO.
UNITARY BUSINESS – COMBINATION
Mar. 1, 1983
83-SBE-042 ADAMS, CARL E.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Mar. 1, 1983
83-SBE-043 BLUTHENTHAL, JAMES
NON – FILER
PENALTY – FRIVOLOUS APPEAL
Mar. 1, 1983
83-SBE-044 BOCK, GARY AND LUCIE
NON – FILER
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Mar. 1, 1983
83-SBE-045 CAHILL, KATHLEEN
VALID RETURN
ZERO RETURN
Nov. 17, 1982
83-SBE-046 CHAIDEZ, MANUEL LOPEZ AND MIRIAM
JEOPARDY ASSESSMENTS
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Jan. 3, 1983
83-SBE-047 CHAIDEZ, MANUEL LOPEZ AND MIRIAM Mar. 1, 1983
83-SBE-048 COOKSTON, DON A.
PRESUMPTION OF CORRECTNESS
FRIVOLOUS ARGUMENTS
Jan. 3, 1983
83-SBE-049 COOKSTON, DON A. Mar. 1, 1983
83-SBE-050 FADEM, ROBERT S. AND MARY O.
FEDERAL ACTION
DEDUCTIONS – GENERAL
Mar. 1, 1983
83-SBE-051 GORDON, OLIN S.
NON – FILER
Mar. 1, 1983
83-SBE-052 GRANT, M. LESLIE AND ALICE M.
NON – FILER
FRIVOLOUS ARGUMENTS
Mar. 1, 1983
83-SBE-053 HAMILTON, LORETTA L.
NOTICE AND DEMAND PENALTY
REASONABLE CAUSE – PENALTY ABATEMENT
Mar. 1, 1983
83-SBE-054 HAMM, JAMES W.
NON – FILER
Mar. 1, 1983
83-SBE-055 HAMM, JAMES W. May 4, 1983
83-SBE-056 HARRIS, JAMES R.
NON-FILER
FRIVOLOUS ARGUMENTS
Mar. 1, 1983
83-SBE-057 HICKS, JAMES E.
NON-FILER
Mar. 1, 1983
83-SBE-058 HICKS, JAMES E. May 4, 1983
83-SBE-059 JAMES, RONALD E.
NON – FILER
Mar. 1, 1983
83-SBE-060 LITTLE, JOHN T. AND HEIDI J.
BUSINESS EXPENSE
Mar. 1, 1983
83-SBE-061 NICHOLS, WILLIE
NON – FILER
Mar. 1, 1983
83-SBE-062 PORTMAN, SHELDON AND MARION
CASUALTY LOSS
Mar. 1, 1983
83-SBE-063 REYNOLDS, FRANK L.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
ILLEGAL ACTIVITIES
Mar. 1, 1983
83-SBE-064 STEPHAN, CURTIS D. AND PATRICIA L.
DEDUCTIONS – GENERAL
Mar. 1, 1983
83-SBE-065 STEVENS, JAMES L. AND DELORES E.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
CHARITABLE CONTRIBUTIONS – AMOUNT
Mar. 1, 1983
83-SBE-066 VESELY, ERIC G. AND LYNETTE Y.
INCOME AVERAGING
FEDERAL ACTION
Mar. 1, 1983
83-SBE-067 WENDE, MART CONRAD
ILLEGAL ACTIVITIES
LATE FILING PENALTY
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Mar. 1, 1983
83-SBE-068 STANDARD OIL CO. OF CALIFORNIA
BUSINESS/NONBUSINESS INCOME
INTERCOMPANY DIVIDENDS
DIVIDEND INCOME
UPITPA
Mar. 2, 1983
83-SBE-069 ITO CARIANI SAUSAGE CO., INC.
UNITARY BUSINESS – COMBINATION
PRESUMPTION OF CORRECTNESS
Apr. 5, 1983
83-SBE-070 SAM ARMSTRONG REALTY, INC.
PIERCING THE CORPORATE VEIL
Apr. 5, 1983
83-SBE-071 ADLER, MERLIN, ET AL.
NON – FILER
FRIVOLOUS ARGUMENTS
Apr. 5, 1983
83-SBE-072 BANOFF, HIRAM I. AND GRACE K.
COMMUNITY PROPERTY
Apr. 5, 1983
83-SBE-073 BROOKE, RICHARD H.
HEAD OF HOUSEHOLD
Apr. 5, 1983
83-SBE-074 BROWN, CAROL, ET AL.
NON – FILER
FRIVOLOUS ARGUMENTS
Apr. 5, 1983
83-SBE-075 BROWN, CAROL M., ET AL. May 4, 1983
83-SBE-076 CHRISTENSEN, HERBERT AND E.
CAPITAL GAIN/LOSS
REAL PROPERTY
Apr. 5, 1983
83-SBE-077 COHEN, LEONARD S. AND ERLENE G.
CORPORATE LIQUIDATIONS
TAXABLE INCOME
Apr. 5, 1983
83-SBE-078 CUMMINGS, BILLY R.
HEAD OF HOUSEHOLD
Apr. 5, 1983
83-SBE-079 FULTON, JOHN C. AND ELIZABETH R.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
ILLEGAL ACTIVITIES
Apr. 5, 1983
83-SBE-080 GRIESS, THOMAS G.
NON – FILER
Feb. 1, 1983
83-SBE-081 GRIESS, THOMAS G. Apr. 5, 1983
83-SBE-082 HINK, ROBERT E. AND M. E.
BAD DEBT
LOAN V. CAPITAL CONTRIBUTION
Apr. 5, 1983
83-SBE-083 HINK, ROBERT E. AND M. E. July 28, 1983
83-SBE-084 JENKINS, HORACE C. AND MARY M.
PARTNERSHIPS
Apr. 5, 1983
83-SBE-085 JENKINS, HORACE C. AND MARY M. Sept. 15, 1983
83-SBE-086 KURTH, NORMAN
NON – FILER
Apr. 5, 1983
83-SBE-087 MENDOSA, GABRIELA
HEAD OF HOUSEHOLD
Apr. 5, 1983
83-SBE-088 MILEY, JAMES M.
FEDERAL ACTION
Apr. 5, 1983
83-SBE-089 MORTENSEN, IVAN R. AND R. B.
STATUTE OF LIMITATIONS – REFUNDS
Apr. 5, 1983
83-SBE-090 PAGANO, RALPH AND PHYLLIS
BUSINESS EXPENSE
GAMBLING LOSS
Apr. 5, 1983
83-SBE-091 RABASA, SEBASTIAN A., JR.
HEAD OF HOUSEHOLD
Apr. 5, 1983
83-SBE-092 RIO, EDWARD, JR.
NON – FILER
Apr. 5, 1983
83-SBE-093 RODRIGUEZ, RONALD A.
ZERO RETURN
SELF – INCRIMINATION
VALID TAX RETURN
Apr. 5, 1983
83-SBE-094 SCOTT, ROBERT
NOTICE AND DEMAND PENALTY
PENALTY – NOTICE AND DEMAND
BURDEN OF PROOF
Apr. 5, 1983
83-SBE-095 STEINMAN, ALFRED L. AND JEAN M.
RESIDENCY
Apr. 5, 1983
83-SBE-096 THOMAS, TOMMY H. AND LEILA J.
RESIDENCY
Apr. 5, 1983
83-SBE-097 TWYMAN, VERNON R.
HEAD OF HOUSEHOLD
Apr. 5, 1983
83-SBE-098 MOHASCO CORP. May 4, 1983
83-SBE-099 WRIGHT WAY MOBILE HOMES, INC.
BAD DEBT RESERVE
May 4, 1983
83-SBE-100 BOYD, HAROLD C.
PARTNERSHIPS
LOSSES – GENERAL
May 4, 1983
83-SBE-101 CARR, JOHN W.
HEAD OF HOUSEHOLD
May 4, 1983
83-SBE-102 DIPPOLITO, ESTATE OF JOSEPH, DECEASED
EQUITABLE ESTOPPEL
DOUBLE TAXATION
ESTATES
May 4, 1983
83-SBE-103 DUFFIN, ROBERT W., SR.
DEDUCTION – MOVING EXPENSES
BAD DEBT
EQUITABLE ESTOPPEL
May 4, 1983
83-SBE-104 ELLSWORTH, CLAUDE E.
VALID TAX RETURN
SELF INCRIMINATION
May 4, 1983
83-SBE-105 ELLSWORTH, CLAUDE E. June 21, 1983
83-SBE-106 GRIFFIN, DESMOND B. AND KAREN A.
FAMILY TRUST
CONSTITUTIONAL/UNCONSTITUTIONAL
May 4, 1983
83-SBE-107 HERRON, ROSE
HEAD OF HOUSEHOLD
May 4, 1983
83-SBE-108 HOPE, BLAIR
NON – FILER
May 4, 1983
83-SBE-109 KOLENKO, ERIC
VALID TAX RETURN
May 4, 1983
83-SBE-110 LOPEZ, JUAN F. AND ELIZABETH M.
APPEAL PROCEDURE
JURISDICTION
FRAUD
May 4, 1983
83-SBE-111 RICHARDSON, RAYMOND HARRIS, JR.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
May 4, 1983
83-SBE-112 RICHARDSON, RAYMOND HARRIS, JR. June 21, 1983
83-SBE-113 SAYNE, KENNETH E.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
May 4, 1983
83-SBE-114 STAVIS, ISRAEL AND LILYAN
BAD DEBT
May 4, 1983
83-SBE-115 WILKINS, BRUCE JAMES
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
May 4, 1983
83-SBE-116 WILKINS, BRUCE JAMES July 28, 1983
83-SBE-117 WITHINGTON, VIRGINIA R.
BUSINESS EXPENSE
BUSINESS ACTIVITY
DEDUCTION – HOBBY LOSS
May 4, 1983
83-SBE-118 DRESSER INDUSTRIES, INC.
SALES FACTOR
SALES FACTOR – THROWBACK/THROW BACK
Oct. 26, 1983
83-SBE-119 OCCIDENTAL PETROLEUM CORP.
BUSINESS/NONBUSINESS INCOME
DEDUCTION – TAXES PAID
APPEAL PROCEDURE
UNITARY BUSINESS – GENERAL
June 21, 1983
83-SBE-120 PITTSBURGH-DES MOINES STEEL CO.
UNITARY BUSIENSS – GENERAL
JOINT VENTURE
SALES FACTOR
UNITARY BUSINESS – COMBINATION
June 21, 1983
83-SBE-121 UNITCO, INC.
UNITARY BUSINESS COMBINATION
PAYROLL FACTOR
SALES FACTOR
June 21, 1983
83-SBE-122 ARNOLD, LARRY W.
NON – FILER
June 21, 1983
83-SBE-123 BABER, KEITH
ZERO RETURN
June 21, 1983
83-SBE-124 BALDWIN, JERRY L., ET AL.
NON – FILER
FRIVOLOUS ARGUMENTS
June 21, 1983
83-SBE-125 BARHAM, JERRY R.
HEAD OF HOUSEHOLD
June 21, 1983
83-SBE-126 BARNATHAN, HERMAN AND SANDRA J.
PENSION PLANS
Feb. 1, 1983
83-SBE-127 BURGETT, FRANK J. AND BARBARA D.
FEDERAL ACTION
TRUSTS – ABUSIVE
June 21, 1983
83-SBE-128 CHILDS, JIMMY J.
RESIDENCY
June 21, 1983
83-SBE-129 CLINE, JULIE ANN (DE LA HOYA)
HEAD OF HOUSEHOLD
June 21, 1983
83-SBE-130 DONALD, MARION
NON – FILER
June 21, 1983
83-SBE-131 GEARY, PAUL J.
NON – FILER
June 21, 1983
83-SBE-132 HAYNES, CORINE C.
FEDERAL ACTION
June 21, 1983
83-SBE-133 HOLLEY, HARVARD A. AND BARBARA A.
BUSINESS LOSS
June 21, 1983
83-SBE-134 HUMERICKHOUSE, CARL D.
HEAD OF HOUSEHOLD
June 21, 1983
83-SBE-135 JACQUES, GLORIA Oct. 26, 1983
83-SBE-136 JOHNSON, EARL AND MARY J.
RESIDENCY
June 21, 1983
83-SBE-137 KOUBECK, DAVID
NON – FILER
June 21, 1983
83-SBE-138 KOUBECK, DAVID Aug. 17, 1983
83-SBE-139 LARSEN, ERNEST R. AND DOROTHY A.
FARM LOSS
June 21, 1983
83-SBE-140 MALAKOFF, ELMER R. AND BARBARA
NOTICE AND DEMAND PENALTY
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT
June 21, 1983
83-SBE-141 MATTIACCIA, JOSEPH R.
HEAD OF HOUSEHOLD
June 21, 1983
83-SBE-142 MERLET, JOHN H.
NON – FILER
June 21, 1983
83-SBE-143 MURRAY, CHARLES W. AND BARBARA K.
CREDIT – OTHER STATES TAXES
OTHER STATES TAXES
June 21, 1983
83-SBE-144 PETERS, KENNETH W. AND SHIRLEY A.
FEDERAL ACTION
June 21, 1983
83-SBE-145 RUBIN, ROBERT ABRAHAM
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS
June 21, 1983
83-SBE-146 SEBASTIAN, RAY J.
NON – FILER
June 21, 1983
83-SBE-147 SWANSTON, ROBERT III AND HELEN
PREFERENCE TAX/INCOME
FARM LOSS
June 21, 1983
83-SBE-148 TULBERG, ELLSWORTH E. AND CAROLYN
VALID TAX RETURN
NOTICE AND DEMAND PENALTY
NEGLIGENCE PENALTY
June 21, 1983
83-SBE-149 VOIGT, WILSON A. AND MARY L.
CREDITS – GENERAL
June 21, 1983
83-SBE-150 WHEAT, JEROLD E.
STATUTE OF LIMITATIONS – REFUNDS
EQUITABLE ESTOPPEL
June 21, 1983
83-SBE-151 WORKMAN, CHARLES
NON – FILER
June 21, 1983
83-SBE-152 AMWALT GROUP, INC.
UNITARY BUSINESS – COMBINATION
July 28, 1983
83-SBE-153 DULUTH SCIENTIFIC, INC.
WORTHLESS STOCK LOSS
July 28, 1983
83-SBE-154 EASTRIDGE TOWNHOUSE OWNERS' ASSN.
MEMBERSHIP ORGANIZATION
July 28, 1983
83-SBE-155 EASTRIDGE TOWNHOUSE OWNERS' ASSN. Dec.13, 1983
83-SBE-156 ABOLTIN, ROBERT R., JR., ET AL.
NON – FILER
FRIVOLOUS ARGUMENT
July 28, 1983
83-SBE-157 ANDERSON, LARRY
HEAD OF HOUSEHOLD
July 28, 1983
83-SBE-158 BELFORD, RONALD E.
VALID TAX RETURN
BURDEN OF PROOF
July 28, 1983
83-SBE-159 BOTHKE, HANS
PRESUMPTION OF CORRECTNESS
APPEAL PROCEDURE
FRIVOLOUS ARGUMENTS
July 28, 1983
83-SBE-160 BOTHKE, HANS Sept. 15, 1983
83-SBE-161 CABIELES, LUCY
FEDERAL ACTION
July 28, 1983
83-SBE-162 CRUZ, JULIUS A. AND LYDIA A.
THEFT LOSS
July 28, 1983
83-SBE-163 DEAN, DONALD L.
NON – FILER
July 28, 1983
83-SBE-164 GORDON, STEPHEN AND CIVIA
CASUALTY LOSS
July 28, 1983
83-SBE-165 GUIDOTTI, MARK AND SUSAN
IRA (INDIVIDUAL RETIREMENT ACCOUNTS)
DEDUCTION – IRA
July 28, 1983
83-SBE-166 JARDIN, BEVERLY A.
HEAD OF HOUSEHOLD
July 28, 1983
83-SBE-167 JOHNSON, ERVIN
HEAD OF HOUSEHOLD
July 28, 1983
83-SBE-168 KUBO, RAYMOND K.
HEAD OF HOUSEHOLD
July 28, 1983
83-SBE-169 MANGRUM, RICHARD H.
NON – FILER
July 28, 1983
83-SBE-170 MCGIMPSEY, WILLIAM W.
HEAD OF HOUSEHOLD
July 28, 1983
83-SBE-171 MICHALSKI, JAN A. AND ALICE H.
VALID TAX RETURN
BURDEN OF PROOF
July 28, 1983
83-SBE-172 REED, GARLAND
FEDERAL ACTION
July 28, 1983
83-SBE-173 ROBART, LINDA P.
NON – FILER
July 28, 1983
83-SBE-174 TEPPER, HARRY W.
ZERO RETURN
CONSTITUTIONAL/UNCONSTITUTIONAL
July 28, 1983
83-SBE-175 THORNTON, PAUL C.
HEAD OF HOUSEHOLD
July 28, 1983
83-SBE-176 HOLLOWAY INVESTMENT CO.
BUSINESS/NONBUSINESS INCOME
UNITARY BUSINESS – GENERAL
Aug. 17, 1983
83-SBE-177 HOLLOWAY INVESTMENT CO. Dec.13, 1983
83-SBE-178 JOHNS-MANVILLE SALES CORP.
BUSINESS/NONBUSINESS INCOME
UDITPA
FUNCTIONAL/TRANSACTIONAL TESTS
Aug. 17, 1983
83-SBE-179 AVILA, J. A.
NON – FILER
Aug. 17, 1983
83-SBE-180 BRYANT, W. L.
NOTICE AND DEMAND PENALTY
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT
Aug. 17, 1983
83-SBE-181 CHRISTIANSON, WARREN L.
RESIDENCY
Aug. 17, 1983
83-SBE-182 COTTER, FRANK AND BARBARA
STATUTE OF LIMITATIONS – ASSESSMENTS
Aug. 17, 1983
83-SBE-183 CRISWELL, CHARLES L.
ZERO RETURN
Aug. 17, 1983
83-SBE-184 FERNANDEZ, THOMAS L.
NON – FILER
Aug. 17, 1983
83-SBE-185 HALE, CLYDE W. AND FLOREAN
FEDERAL ACTION
Aug. 17, 1983
83-SBE-186 HANSEN, RONALD E.
NON – FILER
FRIVOLOUS ARGUMENTS
Aug. 17, 1983
83-SBE-187 HENDERSON, JAMES W. AND MARGARET R.
CREDITS – GENERAL
Aug. 17, 1983
83-SBE-188 NICHOLS, WILLIE
NON – FILER
FRIVOLOUS ARGUMENTS
Aug. 17, 1983
83-SBE-189 OLSON, CARL W. AND SYLVIA L.
REAL PROPERTY
BASIS
Aug. 17, 1983
83-SBE-190 SMALLING, ALFRED W. AND ALICE
PENSION PLAN
Aug. 17, 1983
83-SBE-191 TYREE, RICHARD
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Aug. 17, 1983
83-SBE-192 ALMARG CO.
GAIN OR LOSS – GENERAL
Sept. 15, 1983
83-SBE-193 HOLLYWOOD COMMUNITY HOSPITAL
BAD DEBT RESERVE
Sept. 15, 1983
83-SBE-194 LA MESA ASSOCIATES, INC.
ESTIMATED TAX PENALTY
PENALTY – ESTIMATED TAX
Sept. 15, 1983
83-SBE-195 PRIME COMPUTER, INC.
ESTIMATED TAX PENALTY
PENALTY – ESTIMATED TAX
LATE PAYMENT PENALTY
Sept. 15, 1983
83-SBE-196 SUNGLASS PRODUCTS OF CALIFORNIA
ESTIMATED TAX PENALTY
PENALTY – ESTIMATED TAX
Sept. 15, 1983
83-SBE-197 ALASKA, CHARLES E. AND JEANNETTE A.
FEDERAL ACTION
FAMILY TRUST
Sept. 15, 1983
83-SBE-198 BOWERS, MELVIN R.
FEDERAL ACTION
Sept. 15, 1983
83-SBE-199 BURNS, WILLIAM C.
APPEAL PROCEDURE
FARM LOSS
PREFERENCE TAX/INCOME
Sept. 15, 1983
83-SBE-200 DOAK, RONALD T.
STATUTE OF LIMITATIONS – ASSESSMENTS
Sept. 15, 1983
83-SBE-201 GULICK, GEORGE M. AND RUBY L.
FAMILY TRUSTS
Sept. 15, 1983
83-SBE-202 HAAG, DAVID B.
INTEREST EXPENSE
BAD DEBT
BUSINESS EXPENSE
Sept. 15, 1983
83-SBE-203 HAAG, DAVID B. Dec.13, 1983
83-SBE-204 HILLSTROM, BRYAN H.
SUBSTANDARD HOUSING
DEDUCTIONS – GENERAL
Sept. 15, 1983
83-SBE-205 JOHNSON, MILDRED C.
STATE DISABILITY INSURANCE
NON – FILER
Sept. 15, 1983
83-SBE-206 JONES, PROCTOR P. AND MARTHA M.
TRUSTS – GENERAL
CALIFORNIA SOURCE INCOME
Sept. 15, 1983
83-SBE-207 LORDA, FRANCES A.
GAIN OR LOSS – GENERAL
REAL PROPERTY
Sept. 15, 1983
83-SBE-208 LUCIDO, STEVEN R.
VALID TAX RETURN
Sept. 15, 1983
83-SBE-209 MACDONALD, JAMES R.
HEAD OF HOUSEHOLD
Sept. 15, 1983
83-SBE-210 MATHESON, RONALD W.
NON – FILER
FRIVOLOUS ARGUMENTS
Sept. 15, 1983
83-SBE-211 MURCHISON, GEORGE M. AND JOYCE M.
CREDIT – ENERGY CONSERVATION
Sept. 15, 1983
83-SBE-212 PRYKE, RAYMOND AND ROSEMARIE J.
BASIS
FEDERAL ACTION
DEPRECIATION
Sept. 15, 1983
83-SBE-213 RUFFIN, BARBARA
HEAD OF HOUSEHOLD
Sept. 15, 1983
83-SBE-214 RUTIGLIANO, DEVRA G.
FAMILY TRUST
NEGLIGENCE PENALTY
Sept. 15, 1983
83-SBE-215 SANGUIN, JACK AND SANDRA M.
OTHER STATE TAXES
CREDIT – OTHER STATE TAXES
EQUITABLE ESTOPPEL
Sept. 15, 1983
83-SBE-216 SIMMONS, FREDDIE L.
GROSS INCOME
PENSION/RETIREMENT INCOME
Sept. 15, 1983
83-SBE-217 SOUSA, ROBERT HAROLD AND DARLENE B.
BUSINESS ACTIVITY
DEDUCTION – HOBBY LOSS
Sept. 15, 1983
83-SBE-218 WATSON, ROBERT D. AND LORNA
BUSINESS LOSS
NOTE – AT RISK/RECOURSE/NONRECOURSE/VALUE/GUARANTY
BUSINESS ACTIVITY
Sept. 15, 1983
83-SBE-219 WILLIAMS, OLIVER
NON – FILER
Sept. 15, 1983
83-SBE-220 WILSON, HAROLD AND JOYCE E.
DEPRECIATION
BASIS
BUSINESS ACTIVITY
Sept. 15, 1983
83-SBE-221 AIMOR CORP.
UNITARY BUSINESS – COMBINATION
CONSTITUTIONAL/UNCONSTITUTIONAL
Oct. 26, 1983
83-SBE-222 B & C WELDING, INC.
BAD DEBT
Oct. 26, 1983
83-SBE-223 BOWERMAN'S PHARMACY, INC.
BAD DEBT
LOAN V. CAPITAL CONTRIBUTION
Oct. 26, 1983
83-SBE-224 CRAFTON WATER CO., ET AL.
CORPORATE LIQUIDATIONS
NONPROFIT ORGANIZATION
Oct. 26, 1983
83-SBE-225 E. F. HUTTON CALIFORNIA CO.
BASIS
Oct. 26, 1983
83-SBE-226 GARIBALDI LAND CO.
UNITARY BUSINESS – COMBINATION
Oct. 26, 1983
83-SBE-227 IMPERIAL 400 NATIONAL, INC.
BUSINESS/NONBUSINESS INCOME
CONSTITUTIONAL/UNCONSTITUTIONAL
Oct. 26, 1983
83-SBE-228 KRAMER INK CO., INC.
COVENANT NOT TO COMPETE
BUSINESS EXPENSE
Oct. 26, 1983
83-SBE-229 LUGONIA PARK WATER CO. Oct. 26, 1983
83-SBE-230 MABERT FINANCE CO., INC.
BAD DEBT RESERVE
Oct. 26, 1983
83-SBE-231 MOLE-RICHARDSON CO.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
Oct. 26, 1983
83-SBE-232 VICTORVILLE GLASS CO., INC.
BAD DEBT RESERVE
Oct. 26, 1983
83-SBE-233 AKKY, MOHAMED R. AND LEILA S.
RESIDENCY
Oct. 26, 1983
83-SBE-234 BRADFORD, EUGENE F. AND MARILYN C.
FAMILY TRUST
Oct. 26, 1983
83-SBE-235 BREWER, GEORGIANNA
BASIS
INHERITANCE
Oct. 26, 1983
83-SBE-236 FAIRCHILD, ESTILL WILLIAM
RESIDENCY
Oct. 26, 1983
83-SBE-237 GRAYBILL, LLOYD C. AND BEATRICE M.
DEFERRED COMPENSATION
PENSION/RETIREMENT INCOME
Oct. 26, 1983
83-SBE-238 JOHNSTON, JON W. AND ANTOINETTE O.
NOTICE AND DEMAND PENALTY
REASONABLE CAUSE – PENALTY ABATEMENT
LAST – KNOWN ADDRESS RULE
Oct. 26, 1983
83-SBE-239 LIEDERMAN, DONALD E. AND JUDITH E.
BAD DEBT
LOAN V. CAPITAL CONTRIBUTION
Oct. 26, 1983
83-SBE-240 MALAN, MAURINE M.
DEDUCTION – LEGAL FEES
Oct. 26, 1983
83-SBE-241 MANAKA, RINZI AND LILY Y.
RESIDENCY
Oct. 26, 1983
83-SBE-242 PLUNKETT, DONALD R.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PRESUMPTION OF CORRECTNESS
SUBSTANDARD HOUSING
Oct. 26, 1983
83-SBE-243 POLLAK, MICHAEL E. AND CHARLA J.
FEDERAL ACTION
CONSTITUTIONAL/UNCONSTITUTIONAL
Oct. 26, 1983
83-SBE-244 SLEIGHT, ROGER W.
LATE PAYMENT PENALTY
PENALTY – LATE PAYMENT
REASONABLE CAUSE – PENALTY ABATEMENT
Oct. 26, 1983
83-SBE-245 SPEECE, FRANK AND SHIRLEY
RESIDENCY
Oct. 26, 1983
83-SBE-246 WILLIAMS, ROBERT R.
RESIDENCY
Oct. 26, 1983
83-SBE-247 ANGELUS HUDSON, INC.
PARTNERSHIPS
CALIFORNIA SOURCE INCOME
Dec.13, 1983
83-SBE-248 ELIXIR INDUSTRIES
ESTIMATED TAX PENALTY
LATE PAYMENT PENALTY
Dec.14, 1983
83-SBE-249 ROBERT E. MCKEE, INC.
UNITARY BUSINESS – COMBINATION
DISTORTION
Dec.13, 1983
83-SBE-250 PARAMOUNT DEVELOPMENT ASSOCIATES, INC.
LATE FILING PENALTY
PENALTY – LATE FILING
BURDEN OF PROOF
REASONABLE CAUSE –  PENALTY ABATEMENT
Dec.14, 1983
83-SBE-251 PETER L. CRANDALL, M.D., INC.
BUSINESS EXPENSE
CAPITALIZED EXPENSES
Dec.13, 1983
83-SBE-252 ARONOFF, BEATRICE
PENSION/RETIREMENT INCOME
CALIFORNIA SOURCE INCOME
Dec.13, 1983
83-SBE-253 BLAKESLEE, LAWRENCE T. AND GALADRIEL
PENSION/RETIREMENT INCOME
CALIFORNIA SOURCE INCOME
ACCRUAL – NONRESIDENCY
Dec.13, 1983
83-SBE-254 BUTLER, BLAINE S. AND BARBARA G.
DEDUCTIONS – GENERAL
NONRESIDENT
CONSTITUTIONAL/UNCONSTITUTIONAL
Dec.13, 1983
83-SBE-255 CORNISH, FRANCIS AND LOUISE
PENSION/RETIREMENT INCOME
GAIN OR LOSS – GENERAL
CONSTITUTIONAL/UNCONSTITUTIONAL
Dec.13, 1983
83-SBE-256 DONNER, FRED E. AND BETTY N.
PENSION/RETIREMENT INCOME
NONRESIDENT
ACCRUAL – NONRESIDENCY
Dec.13, 1983
83-SBE-257 DRIVER, GEORGE
RESIDENCY
Dec.13, 1983
83-SBE-258 EDEN, LAWRENCE E.
HEAD OF HOUSEHOLD
Dec.13, 1983
83-SBE-259 GAFFANEY, DAVID J. AND ROXANA N.
RESIDENCY
INCOME AVERAGING
Dec.13, 1983
83-SBE-260 HAMMERMAN, RICHARD M. AND CLAIRE P.
STATUTE OF LIMITATIONS – REFUNDS
Dec.13, 1983
83-SBE-261 HOLMES, CLAIRE M., DECEASED
PREFERENCE TAX/INCOME
Dec.13, 1983
83-SBE-262 JONES, BILLY R. AND KATHRYN J.
RESIDENCY
Dec.13, 1983
83-SBE-263 KENNA, EDWARD AND CHRISTINE
DEDUCTION – TRAVEL EXPENSES
Dec.13, 1983
83-SBE-264 KIM, DON W. AND HYUN S.
SUBSTANDARD HOUSING
Dec.13, 1983
83-SBE-265 LEWIS, SEYMOUR AND JEANETTE
BAD DEBT
NOTE – VALUE
Dec.13, 1983
83-SBE-266 MALIAROS, PETER
HEAD OF HOUSEHOLD
DEDUCTION – MOVING EXPENSES
Dec.13, 1983
83-SBE-267 MONEY, VIRGIL M. AND JEANNE P.
PENSION/RETIREMENT INCOME
ACCRUAL – NONRESIDENCY
Dec.13, 1983
83-SBE-268 O'MALLEY, ROBERT J.
STATE DISABILITY INSURANCE
Dec.13, 1983
83-SBE-269 O'NEILL, FRANK D. AND ELSE
CAPITAL GAIN/LOSS
FRIVOLOUS ARGUMENTS
Dec.13, 1983
83-SBE-270 ROBERTSON, CLIFFORD AND GRACE
CREDITS – GENERAL
Dec.13, 1983
83-SBE- 271 ROYSTER, ROBERT H. AND MARY I.
FEDERAL ACTION
STATUTE OF LIMITATIONS – ASSESSMENTS
STATUTE OF LIMITATIONS – FEDERAL CHANGE
CAPITAL GAIN/LOSS
Dec.13, 1983
83-SBE- 272 SANDERSON, HENRY P. AND ROSE
INSTALLMENT SALES
Dec.13, 1983
83-SBE- 273 SAWELENKO, JOHN AND JULIE
DEPRECIATION
REAL PROPERTY
Dec.13, 1983
83-SBE- 274 SCHRAMM, DONALD AND NADA
PREFERENCE TAX/INCOME
Dec.13, 1983
83-SBE- 275 SHERRIFF, JOHN R.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
Dec.13, 1983
83-SBE- 276 SURETTE, RONALD L. AND JOYCE E.
RESIDENCY
Dec.13, 1983
83-SBE- 277 VIDLOCK, WILFORD E. AND REVA C.
FEDERAL ACTION
DEDUCTION – TAXES PAID
BUSINESS LOSS
JURISDICTION
Dec.13, 1983