Franchise and Income Tax Formal Legal Opinions Adopted in 1984

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Appeal No. Appeal Name Date
84-SBE-001

PRECISION BRAKE AND WHEEL
BAD DEBT RESERVE

Jan. 17, 1984
84-SBE-002

ALBERTSON, THOMAS C. AND DONNA G.
RENTERS CREDIT

Jan. 17, 1984
84-SBE-003

ELLINGSEN, ROBERT J. AND BETTY J.
DOMICILE – INDIVIDUAL

Jan. 17, 1984
84-SBE-004

FREIDBERG, EDWARD P. AND JEANETTE F.
FARM LOSS
PREFERENCE TAX/INCOME

Jan. 17, 1984
84-SBE-005

FREIDBERG, EDWARD P. AND JEANETTE F.

Sept. 12, 1984
84-SBE-006

HOLLIDAY, R. G. AND MARTHA G.
IRA (INDIVIDUAL RETIREMENT ACCOUNT)
RETIREMENT CONTRIBUTIONS

Jan. 17, 1984
84-SBE-007

LEVINE, BENJAMIN AND CAROL
IRA (INDIVIDUAL RETIREMENT ACCOUNT)
RETIREMENT CONTRIBUTIONS
DEDUCTION – IRA

Jan. 17, 1984
84-SBE-008

O'NEAL, DALE W. AND CAROL J.
FEDERAL ACTION

Jan. 17, 1984
84-SBE-009

ROBINSON, LYRIC Y.
STATUTE OF LIMITATIONS – REFUNDS

Jan. 17, 1984
84-SBE-010

SEALS, DORIS E.
RENTERS CREDIT

Jan. 17, 1984
84-SBE-011

TOBLER, WALDO R. AND RACHEL M.
RENTERS CREDIT

Jan. 17, 1984
84-SBE-012

WEST, STEPHEN C. AND LU ANN
CREDIT – ENERGY CONSERVATION

Jan. 17, 1984
84-SBE-013

DOUGLAS FURNITURE OF CALIFORNIA, INC.
UNITARY BUSINESS – OWNERSHIP

Jan. 31, 1984
84-SBE-014

HOME SAVINGS AND LOAN ASSN.
DEDUCTION – TAXES PAID

Jan. 31, 1984
84-SBE-015

JOHN NORTON FARMS
GAIN OR LOSS – GENERAL
REAL PROPERTY
ABUSE OF DISCRETION

Jan. 31, 1984
84-SBE-016

NITTY GRITTY PRODUCTIONS
FEDERAL ACTION

Jan. 31, 1984
84-SBE-017

TAYLOR TOPPER, INC.
UNITARY BUSINESS – OWNERSHIP
COMBINED REPORT

Jan. 31, 1984
84-SBE-018

BROWN, PAUL R.
STATUTE OF LIMITATIONS – REFUNDS
REASONABLE CAUSE

Jan. 31, 1984
84-SBE-019

ELLIOTT, MARY
TRUSTS – GENERAL
ESTATES

Jan. 31, 1984
84-SBE-020

HANSEN, WALTER O. AND BARBARA S.
FARM LOSS
PREFERENCE TAX/INCOME

Jan. 31, 1984
84-SBE-021

LEGGETT, DENNIS W. AND EMIKO
RESIDENCY

Jan. 31, 1984
84-SBE-022

LOCKE, JAMES E. AND SUSAN
FEDERAL ACTION

Jan. 31, 1984
84-SBE-023

NELSON, DALE M. AND MILDRED E.
CASUALTY LOSS
CARRYOVER/CARRYBACK

Jan. 31, 1984
84-SBE-024

NELSON, DALE M. AND MILDRED E.

Apr. 5, 1984
84-SBE-025

SMITH, RICHARD A. AND SUSAN K.
DEDUCTIONS – GENERAL
BURDEN OF PROOF
BUSINESS EXPENSE

Jan. 31, 1984
84-SBE-026

VIVENZI, EDWARD P. AND PATRICIA
INSTALLMENT SALES
RETURNS

Jan. 31, 1984
84-SBE-027

CALAVO GROWERS OF CALIFORNIA
BUSINESS/NONBUSINESS INCOME
YEAR OF INCLUSION

Feb. 28, 1984
84-SBE-028

CREDO DEVELOPERS, INC.
BAD DEBT
WORTHLESS STOCK LOSS
DEDUCTION – BAD DEBT

Feb. 28, 1984
84-SBE-029

EDWIN M ROSENDAHL, A PROFESSIONAL LAW CORP.
MINIMUM TAX
CORPORATION MINIMUM TAX

Feb. 28, 1984
84-SBE-030

RIETZ MANUFACTURING CO.
NOTICE OF ACTION (NOA)
RES JUDICATA

Feb. 28, 1984
84-SBE-031

AMES, LAWRENCE S. AND JOY A.
DEPRECIATION
PRESUMPTION OF CORRECTNESS

Feb. 28, 1984
84-SBE-032

AMES, LAWRENCE S. AND JOY A.

May 8, 1984
84-SBE-033

BAYLES, DANIEL, JR. AND DONNA
WORTHLESS STOCK LOSS

Feb. 28, 1984
84-SBE-034

CORNMAN, DAVID D. AND LINDA D.
CREDIT – OTHER STATE TAXES
ACCRUAL – NONRESIDENCY
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION

Feb. 28, 1984
84-SBE-035

DUFFEL, JOSEPH A. AND LORA J.
FARM LOSS
PREFERENCE TAX/INCOME

Feb. 28, 1984
84-SBE-036

KAHELIN, PAUL H. AND ELIZABETH M.
DEDUCTION – TRAVEL EXPENSES
BUSINESS EXPENSE
DEDUCTION – BUSINESS EXPENSE
NOTICE OF PROPOSED ASSESSMENT (NPA)

Feb. 28, 1984
84-SBE-037

KAHELIN, PAUL H. AND ELIZABETH M.

May 8, 1984
84-SBE-038

LOEBNER, EGON AND SONYA
RESIDENCY

Feb. 28, 1984
84-SBE-039

LOEBNER, EGON AND SONYA

May 8, 1984
84-SBE-040

MACGREGOR, CHARLES A. AND HANNAH E.
BUSINESS EXPENSE
DEDUCTION – TRAVEL EXPENSE
DEDUCTION – BUSINESS EXPENSE
REAL PROPERTY

Feb. 28, 1984
84-SBE-041

MALTINSKY, ROBERT P. AND MARIE L.
DEDUCTION – IRA
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS

Feb. 28, 1984
84-SBE-042

MILOS, FRANK J.
RESIDENCY
DOMICILE – INDIVIDUAL

Feb. 28, 1984
84-SBE-043

PILGRIM, PAUL G. AND PEARL M., ET AL.
CASUALTY LOSS
DEDUCTION – CASUALTY/THEFT LOSS

Feb. 28, 1984
84-SBE-044

RISSER, J. RAY
ESTIMATED TAX PENALTY
LATE PAYMENT PENALTY
REASONABLE CAUSE – PENALTY ABATEMENT
PENALTY – LATE PAYMENT

Feb. 28, 1984
84-SBE-045

SALAS, ALFRED M. AND BETTY LEE REYES
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Feb. 28, 1984
84-SBE-046

SILVA, GARY E.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Feb. 28, 1984
84-SBE-047

STRATHEARN, ROBERT P. AND CAROL A.
ALIMONY
ALIMONY V. PROPERTY SETTLEMENT

Feb. 28, 1984
84-SBE-048

TAMBINI, ALBERT L. AND ANNA D.
RESIDENCY
DOMICILE – INDIVIDUAL

Feb. 28, 1984
84-SBE-049

WEBSTER, MURRAY A. AND PATRICIA M.
CREDIT – ENERGY CONSERVATION

Feb. 28, 1984
84-SBE-050

WILLIAMS, GEORGE H. AND SKY
COLLATERAL ESTOPPEL
RES JUDICATA
LOAN V. DIVIDEND

Feb. 28, 1984
84-SBE-051

B. J. ALLEN, INC.
BAD DEBT

Apr. 5, 1984
84-SBE-052

B.K.I. MANAGEMENT CO., INC.
UNITARY BUSINESS – OWNERSHIP

Apr. 5, 1984
84-SBE-053

BAY AREA FINANCIAL CORP.
BAD DEBT RESERVE
ABUSE OF DISCRETION

Apr. 5, 1984
84-SBE-054

KROFFT ENTERTAINMENT, INC.
LATE FILING PENALTY
PENALTY – LATE FILING

Apr. 5, 1984
84-SBE-055

NEWBERRY PET CENTERS
REFUND CLAIMS

Apr. 5, 1984
84-SBE-056

SANTA ANITA CONSOLIDATED, INC., ET AL.
UNITARY BUSINESS – COMBINATION

Apr. 5, 1984
84-SBE-057

UNION CARBIDE CORP.
UNITARY BUSINESS – GENERAL
PROPERTY FACTOR
SALES FACTOR – THROW BACK/THROWBACK

Apr. 5, 1984
84-SBE-058

COLLEY, E. J. AND VIRGINIA S.
FAIR MARKET VALUE
VALUATION

Apr. 5, 1984
84-SBE-059

COUNTS, STANLEY T. AND BETTEJAN H.
THEFT LOSS
DEDUCTION – CASUALTY/THEFT LOSS

Apr. 5, 1984
84-SBE-060

CURTIS, SIDNEY AND BERNICE
THEFT LOSS
DEDUCTION – CASUALTY/THEFT LOSS

Apr. 5, 1984
84-SBE-061

JOHNSON, T. K. AND MARALIND
FEDERAL ACTION
DEDUCTION – MOVING EXPENSES

Apr. 5, 1984
84-SBE-062

KORANDO, RICHARD, ET AL.
REAL PROPERTY
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION

Apr. 5, 1984
84-SBE-063

ODELIA D. LYNN TRUST
ESTATES
TRUSTS – GENERAL

Apr. 5, 1984
84-SBE-064

MUNCASTER, JOAN
NON-FILER

Apr. 5, 1984
84-SBE-065

MUNCASTER, JOAN

June 27, 1984
84-SBE-066

ROBERTS, RICHARD H. AND JOANNE
FARM LOSS
PREFERENCE TAX/INCOME

Apr. 5, 1984
84-SBE-067

SHAPERO, MARTIN M.
THEFT LOSS
WORTHLESS STOCK LOSS

Apr. 5, 1984
84-SBE-068

WALTERS, FRANK W. AND HARRIET S.
ACCRUAL – NONRESIDENCY
CALIFORNIA SOURCE INCOME

Apr. 5, 1984
84-SBE-069

PENN GENERAL AGENCIES OF CALIFORNIA, INC.
BUSINESS EXPENSE
BAD DEBT RESERVE

May 8, 1984
84-SBE-070

BARNATHAN, HERMAN AND SANDRA J.
PETITION FOR REHEARING

May 8, 1984
84-SBE-071

CHAPARTEGUY, MARIE
CORPORATE LIQUIDATIONS
INSTALLMENT SALES
GAIN OR LOSS – GENERAL

May 8, 1984
84-SBE-072

CURRIER, DON P. AND EVELYN L.
PREFERENCE TAX/INCOME

May 8, 1984
84-SBE-073

DEEKS, CHARLES K. AND MARY J.
TRUSTS – GENERAL

May 8, 1984
84-SBE-074

GRACE, MARTIN I. AND KAREN
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
DEDUCTION – IRA

May 8, 1984
84-SBE-075

LAKS, RHODA
COMMUNITY PROPERTY
DOMICILE – INDIVIDUAL

May 8, 1984
84-SBE-076

LEON, FRANK AND ENEDINA
BAD DEBT
BURDEN OF PROOF

May 8, 1984
84-SBE-077

MISSKELLEY, ROY L. AND PATRICIA A.
RESIDENCY
DOMICILE – INDIVIDUAL

May 8, 1984
84-SBE-078

NEWBERRY, CHARLES B. AND JOYCE A.
FEDERAL ACTION
BURDEN OF PROOF
DEPRECIATION

May 8, 1984
84-SBE-079

OHANESIAN, JOHN AND ETHEL
DEPRECIATION
PREFERENCE TAX/INCOME

May 8, 1984
84-SBE-080

PRASCH, DONALD J.
VALID TAX RETURN

May 8, 1984
84-SBE-081

PURKINS, JOHN A.
RESIDENCY

May 8, 1984
84-SBE-082

RAINONE, BART C. AND DANEEN M.
DEPRECIATION

May 8, 1984
84-SBE-083

SATTLER, RONALD AND MARTHA
CREDIT – ENERGY CONSERVATION

May 8, 1984
84-SBE-084

WONG, ROBERT L. AND FRANCES K.
RESIDENCY

May 8, 1984
84-SBE-085

ARMOR STEEL CO., INC.
BAD DEBT RESERVE

June 27, 1984
84-SBE-086

CENTENNIAL EQUITIES CORP.
BUSINESS/NONBUSINESS INCOME
UNITARY BUSINESS – GENERAL
FUNCTIONAL/TRANSACTIONAL TEST

June 27, 1984
84-SBE-087

DYNAMIC SPEAKER CORP.
UNITARY BUSINESS – COMBINATION
LATE FILING PENALTY

June 27, 1984
84-SBE-088

FAMILIAN CORP.
ESTIMATED TAX PENALTY
PENALTY – ESTIMATED TAX

June 27, 1984
84-SBE-089

FOOTHILL BANK
BAD DEBT RESERVE

June 27, 1984
84-SBE-090

HINSHAW'S DEPARTMENT STORES, INC.
LOAN V. CAPITAL CONTRIBUTION

June 27, 1984
84-SBE-091

INGLEWOOD PARK CEMETERY ASSN. ENDOWMENT CARE FUND
TRUSTS – GENERAL
COLLATERAL ESTOPPEL

June 27, 1984
84-SBE-092

OLGA CO.
PUBLIC LAW 86-272

June 27, 1984
84-SBE-093

P AND M LUMBER PRODUCTS, INC.
UNITARY BUSINESS – COMBINATION

June 27, 1984
84-SBE-094

RAIN BIRD SPRINKLER MFG. CORP., ET AL.
NOTICE OF PROPOSED ASSESSMENT
UNITARY BUSINESS – OWNERSHIP

June 27, 1984
84-SBE-095

STANWICK CORP.
UNITARY BUSINESS – COMBINATION

June 27, 1984
84-SBE-096

TRIANGLE PUBLICATIONS, INC.
BUSINESS/NONBUSINESS INCOME
FUNCTIONAL/TRANACTIONAL TEST
UNITARY BUSINESS – COMBINATION
SALES FACTOR

June 27, 1984
84-SBE-097

TRIANGLE PUBLICATIONS, INC.

Sept. 12, 1984
84-SBE-098

VIDAL SASSOON OF NEW YORK, INC.
UNITARY BUSINESS – COMBINATION

June 27, 1984
84-SBE-099

WALTER MORTENSEN INSURANCE, INC.
DEPRECIATION/AMORTIZATION
GOODWILL

June 27, 1984
84-SBE-100

WESTERN LEISURE PROPERTIES, INC.
BAD DEBT RESERVE

June 27, 1984
84-SBE-101

BERK, PETER M. AND ANITA B.
MOVING EXPENSE DEDUCTION
RESIDENCY
CAPITAL GAIN/LOSS

June 27, 1984
84-SBE-102

CROFT, ESTATE OF ARTHUR C.
CONSTRUCTIVE DIVIDEND
LOAN V. DIVIDEND

June 27, 1984
84-SBE-103

HERBERT, JOSEPH S. AND DORA B.
CHARITABLE CONTRIBUTIONS – AMOUNT
CONSTITUTIONAL/UNCONSTITUTIONAL

June 27, 1984
84-SBE-104

JACOBS, JOHN K. AND ELIZABETH K.
RESIDENCY

June 27, 1984
84-SBE-105

KIMBROUGH, DENNIS AND DIANNE
ACCRUAL – NONRESIDENCY
CALIFORNIA SOURCE INCOME
PARTNERSHIPS
CREDIT – OTHER STATE TAXES

June 27, 1984
84-SBE-106

KUNE, PETER I. AND INGA M.
STATUTE OF LIMITATIONS – ASSESSMENTS
CARRYOVER/CARRYBACK
BAD DEBT
WORTHLESS STOCK LOSS

June 27, 1984
84-SBE-107

LACEY, JOHN AND DOLORES
PARTNERSHIPS
CALIFORNIA SOURCE INCOME
TAXABLE INCOME

June 27, 1984
84-SBE-108

ROYSTER, ROBERT H. AND MARY I.
PETITION FOR REHEARING
BURDEN OF PROOF

June 27, 1984
84-SBE-109

SALKE, ALAN AND ELLEN
CONSTRUCTIVE DIVIDENDS
SMALL BUSINESS STOCK

June 27, 1984
84-SBE-110

SHARMA, SHEO AND MEENAKSHI K.
DEDUCTIONS – GENERAL
BURDEN OF PROOF

June 27, 1984
84-SBE-111

TURNER, ROBERT DEA
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PRESUMPTION OF CORRECTNESS
ILLEGAL ACTIVITIES

June 27, 1984
84-SBE-112

VORNE, RICHARD A. AND DIANA S.
CAPITAL GAIN/LOSS
REAL PROPERTY
ORDINARY V. CAPITAL LOSS/GAIN

June 27, 1984
84-SBE-113

ZALIS, EDWIN G. AND ROSALIE
STATUTE OF LIMITATIONS – REFUNDS

June 27, 1984
84-SBE-114

ZIMMERMAN, STANLEY A. AND LEONE M.
PREFERENCE TAX/INCOME
DEDUCTIONS – GENERAL

June 27, 1984
84-SBE-115

NATIONAL INSTITUTE OF NUTRITION, INC.
BAD DEBT RESERVE

Aug. 1, 1984
84-SBE-116 TRUS-JOIST CORP.
BUSINESS/NONBUSINESS INCOME
FUNCTIONAL/TRANACTIONAL TESTS
RENTAL INCOME
Aug. 1, 1984
84-SBE-117 FELLOWS, RUSSELL Q. AND THYRA N.
FARM LOSS
PREFERENCE TAX/INCOME
Aug. 1, 1984
84-SBE-118 FLORES, GREGORY, SR.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Aug. 1, 1984
84-SBE-119

MILLER, FRANK AND JOAN
EQUITABLE ESTOPPEL

Aug. 1, 1984
84-SBE-120 RISSER, J. RAY Aug. 1, 1984
84-SBE-121

STEWART, WILLIAM C. AND MARGARET M.
THEFT LOSS
LOSSES – YEAR SUSTAINED

Aug. 1, 1984
84-SBE-122

GRANT, M. LESLIE AND ALICE M.

Apr. 5, 1984
84-SBE-123

DEFRANCESCO, JOSEPH M.

Feb. 28, 1984
84-SBE-124

BOWERMAN'S PHARMACY, INC.

Sept. 12, 1984
84-SBE-125

CARLSON, RAYMOND, JR.
WORTHLESS STOCK LOSS

Sept. 12, 1984
84-SBE-126

DIAS, HENRY AND DONNA J.
INSTALLMENT SALES

Sept. 12, 1984
84-SBE-127

FREER, HARRY H. AND ALICE P.
JOINT RETURNS
EQUITABLE ESTOPPEL

Sept. 12, 1984
84-SBE-128

GRABER, JEFFREY B. AND HELENE
PENSION PLANS/QUALIFIED PLANS
DEDUCTIONS – GENERAL

Sept. 12, 1984
84-SBE-129

HUNTINGTON ALLOYS, INC.
CREDIT – TAXES PAID
UDITPA
CONSTITUTIONAL/UNCONSTITUTIONAL
GROSS INCOME

Sept. 12, 1984
84-SBE-130

KEE DEE, INC.
COVENANT NOT TO COMPETE
BURDEN OF PROOF

Sept. 12, 1984
84-SBE-131

LEE MAR OF CALIFORNIA AND VALLEY SPORTSWEAR MFG. CO., INC.
UNITARY BUSINESS – COMBINATION

Sept. 12, 1984
84-SBE-132

LEWIS, CHARLOTTE
COMMUNITY PROPERTY
BASIS

Sept. 12, 1984
84-SBE-133

MCBRIDE, WILLIAM J. AND MARIAN P.
PREFERENCE TAX/INCOME

Sept. 12, 1984
84-SBE-134

NIPPONDENSO OF LOS ANGELES, INC.
UNITARY BUSINESS – COMBINATION

Sept. 12, 1984
84-SBE-135

PFIZER, INC.
UNITARY BUSINESS – COMBINATION
SALES FACTOR

Sept. 12, 1984
84-SBE-136

SANSOME PHOTOS, INC.
CREDIT – TAXES PAID
TAXES PAID

Sept. 12, 1984
84-SBE-137

STEFANI, RAYMOND T. AND ANN B.
RESIDENCY

Sept. 12, 1984
84-SBE-138

TWINE, INC.
CORPORATE LIQUIDATIONS
PARTNERSHIPS

Sept. 12, 1984
84-SBE-139

WALKER, FRANKLIN E. AND BARBARA R.
BUSINESS EXPENSES
DEDUCTIONS – GENERAL
CASUALTY LOSS

Sept. 12, 1984
84-SBE-140 A-1 ENTERPRISES, INC.
BAD DEBT RESERVE
Oct. 10, 1984
84-SBE-141

A. EPSTEIN AND SONS, INC.
UNITARY BUSINESS – COMBINATION
BUSINESS/NONBUSINESS INCOME
DISTORTION

Oct. 10, 1984
84-SBE-142

ARMCO STEEL CORPORATION
PAYROLL FACTOR
PROPERTY FACTOR
DISTORTION

Oct. 10, 1984
84-SBE-143

BIDART, JOHN A. AND BETTY M.
FARM LOSS
PREFERENCE TAX/INCOME

Oct. 10, 1984
84-SBE-144

DE FILIPPIS, J. PASCAL
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
PRESUMPTION OF CORRECTNESS
BURDEN OF PROOF

Oct. 10, 1984
84-SBE-145

GOODMAN, RICHARD E. AND GERALDINE
INTEREST – IMPOSITION

Oct. 10, 1984
84-SBE-146

LANCASTER COLONY CORPORATION
UNITARY BUSINESS – COMBINATION

Oct. 10, 1984
84-SBE-147

MCDANIEL, CHARLES, JR.
CASUALTY LOSS

Oct. 10, 1984
84-SBE-148

MCKELL, MELBURN E. AND JUDY
ROLLOVER OF GAIN ON SALE OF PRINCIPAL RESIDENCE

Oct. 10, 1984
84-SBE-149

SANDLER, HAROLD S.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Oct. 10, 1984
84-SBE-150

SHUTT, STANLEY R. AND HELEN C.
THEFT LOSS
BAD DEBT
LOAN V. CAPITAL CONTRIBUTION

Oct. 10, 1984
84-SBE-151

WOODVIEW PROPERTIES, INC.
BUSINESS EXPENSE
LATE FILING PENALTY
NOTICE AND DEMAND PENALTY
DEDUCTIONS – GENERAL
BURDEN OF PROOF

Oct. 10, 1984
84-SBE-152

ALLSTATE ENTERPRISES, INC., ET AL.
UNITARY BUSINESS – COMBINATION

Nov. 14, 1984
84-SBE-153

BERNHARDT, KARL
NONRESIDENT
CALIFORNIA SOURCE INCOME

Nov. 14, 1984
84-SBE-154

CARRASCO, ABNER E. AND LUPE
REAL PROPERTY
ROLLOVER OF GAIN ON SALE OF PRINCIPAL RESIDENCE

Nov. 14, 1984
84-SBE-155

C. H. STUART, INC.
UNITARY BUSINESS – COMBINATION

Nov. 14, 1984
84-SBE-156

CORESCHI, JOHN AND LINDA
CREDIT – ENERGY CONSERVATION

Nov. 14, 1984
84-SBE-157

EAGLE BANNER RANCHES
STATUTE OF LIMITATIONS – REFUNDS

Nov. 14, 1984
84-SBE-158

ELSINORE NAVAL AND MILITARY SCHOOL
LOSSES – YEAR SUSTAINED

Nov. 14, 1984
84-SBE-159

FOSTER, GEORGE AND SHEILA J.
NONRESIDENT
CALIFORNIA SOURCE INCOME
INCOME ALLOCATION
DUTY DAYS/WORKING DAYS

Nov. 14, 1984
84-SBE-160

HALUSHACK, THEADORE
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Nov. 14, 1984
84-SBE-161

NELSON, CLIFFORD A. AND DOROTHY M.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
CHARITABLE ORGANIZATION

Nov. 14, 1984
84-SBE-162

PEMBROKE, GARY L.
HEAD OF HOUSEHOLD

Nov. 14, 1984
84-SBE-163

PRO-TEL PRODUCTS, INC.
WORTHLESS STOCK LOSS

Nov. 14, 1984
84-SBE-164

WESTERN MEDICAL, LTD.
BAD DEBT RESERVE

Nov. 14, 1984
84-SBE-165

SIMMONS, MARVIN W. AND IVA G.
TAX SHELTERS
DEDUCTION – BUSINESS EXPENSE

Nov. 14, 1984
84-SBE-166

BRANTLEY, MONROE
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Dec. 13, 1984
84-SBE-167

BYRD, RICHARD
HEAD OF HOUSEHOLD
BUSINESS EXPENSE
EDUCATION EXPENSE
BURDEN OF PROOF

Dec. 13, 1984
84-SBE-168

CARVER, ARTHUR L. AND GERMAYNE
BUSINESS ACTIVITY
HOBBIES

Dec. 13, 1984
84-SBE-169

DOMINICI, DAVID WAYNE
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD

Dec. 13, 1984
84-SBE-170

ELECTRIC SUPPLY SALES COMPANY OF THE DESERT, INC.
BAD DEBT

Dec. 13, 1984
84-SBE-171

LEE, ROBERT C. AND MARY P.
LOSSES – GENERAL
REAL PROPERTY

Dec. 13, 1984
84-SBE-172

SHULMAN, HERMAN
HEAD OF HOUSEHOLD

Dec. 13, 1984
84-SBE-173

TANZI, FAUSTO
BUSINESS LOSS

Oct. 10, 1984
84-SBE-174

CORREIA, JOE J. AND ELVIRA
FARM LOSS
PREFERENCE TAX/INCOME

Oct. 10, 1984
84-SBE-175

MICHALSKI, JAN A. AND ALICE H.

May 8, 1984
84-SBE-176

TEPPER, HARRY W.

Jan. 17, 1984
84-SBE-177

CORNISH, FRANCIS AND LOUISE

Jan. 31, 1984
84-SBE-178

O'NEILL, FRANK D. AND

Jan. 31, 1984
84-SBE-179

GRUPE COMPANY ET AL.
UNITARY BUSINESS – COMBINATION
INSTALLMENT SALES

Jan. 8, 1984