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