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| 87-SBE-001 |
CHAMBER, MORTIMER AND CATHERINE
DEDUCTION – TRAVEL EXPENSES
RESIDENCY
Revenue and Taxation Code section 17014 |
Jan. 6, 1987 |
| 87-SBE-002 |
FIBREBOARD CORPORATION
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL TEST
Revenue and Taxation Code section 25120 |
Jan. 6, 1987 |
| 87-SBE-003 |
GAYNOR, EMIL AND ROSE
DEDUCTION – BUSINESS EXPENSES |
Jan. 6, 1987 |
| 87-SBE-004 |
LAHEY, LAWRENCE L.
RESIDENCY
Revenue and Taxation Code section 17014 |
Jan. 6, 1987 |
| 87-SBE-005 |
LOUISIANA-PACIFIC CORPORATION
BUSINESS / NONBUSINESS INCOME
INTERCOMPANY DIVIDENDS
Revenue and Taxation Code section 25120 |
Jan. 6, 1987 |
| 87-SBE-006 |
MANCHESTER AND TANK EQUIPMENT COMPANY
UNITARY BUSINESS – COMBINATION |
Jan. 6, 1987 |
| 87-SBE-007 |
PEEL CONSTRUCTION, INC.
BUSINESS / NONBUSINESS INCOME
LOSSES – SITUS |
Jan. 6, 1987 |
| 87-SBE-008 |
PROHOROFF, JOHN T. AND JEAN, AND PROHOROFF, MORRIS
GAIN – ORDINARY V. CAPITAL |
Jan. 6, 1987 |
| 87-SBE-009 |
WIESE, CHARLES AND VIRGINIA H. KAHLO, JACK D. AND MARJORIE NICHOLS, JACK M.
CORPORATE LIQUIDATION |
Jan. 6, 1987 |
| 87-SBE-009-A |
WIESE, CHARLES AND VIRGINIA H. KAHLO, JACK D. AND MARJORIE NICHOLS, JACK M.
Appeal of Charles Wiese, et al., 87-SBE-009, Jan. 6, 1987 |
May 7, 1987 |
| 87-SBE-010 |
WOLFE, JOHN R. AND LOUISE R.
GROSS INCOME |
Jan. 6, 1987 |
| 87-SBE-011 |
BALDAR INDUSTRIES, INC., AND BRUCE F. BALENT
CORPORATION MINIMUM TAX |
Mar. 3, 1987 |
| 87-SBE-012 |
COACHELLA VALLEY SAVINGS AND LOAN ASSN., ET AL
DEDUCTION – TAXES PAID
EXEMPT INCOME
SAVINGS AND LOAN ASSOCIATIONS |
Mar. 3, 1987 |
| 87-SBE-013 |
CRAIG CORPORATION
INVENTORY
PROPERTY FACTOR |
Mar. 3, 1987 |
| 87-SBE-014 |
CROCKETT, JAMES H.
LIKE-KIND EXCHANGE |
Mar. 3, 1987 |
| 87-SBE-015 |
FERREBEE, JOSEPH W.
BURDEN OF PROOF – DEDUCTIONS
DEDUCTIONS – GENERAL |
Mar. 3, 1987 |
| 87-SBE-016 |
INCO EXPRESS, INC.
BUSINESS / NONBUSINESS INCOME
WORKING CAPITAL
Revenue and Taxation Code section 25120 |
Mar. 3, 1987 |
| 87-SBE-017 |
LIPPS, INC.
DISTORTION
EMPLOYEE V. INDEPENDENT CONTRACTOR
PAYROLL FACTOR
Revenue and Taxation Code section 25132
Revenue and Taxation Code section 25137 |
Mar. 3, 1987 |
| 87-SBE-018 |
MASONITE CORPORATION
BUSINESS / NONBUSINESS INCOME
Revenue and Taxation Code section 25120 |
Nov. 15, 1988 |
| 87-SBE-019 |
MICHAEL K. SCHMIER, A PROFESSIONAL CORPORATION
PENALTY – LATE FILING |
Mar. 3, 1987 |
| 87-SBE-020 |
NANICHE, GEORGE R. AND TATIANA
BASIS
LOSSES – GENERAL
PARTNERSHIPS |
Mar. 3, 1987 |
| 87-SBE-021 |
PORTER, RONALD E. AND MARGARET D.
CONSTRUCTIVE DIVIDEND |
Mar. 3, 1987 |
| 87-SBE-022 |
STUMPF, HENRY AND JEANETTE
BURDEN OF PROOF
NET OPERATING LOSS |
Mar. 3, 1987 |
| 87-SBE-023 |
SUN AND SAND ENTERPRISES, INC., TAXPAYER, AND JAVIER A. TOSTADO, CARL S. MAGGGIO, AND MARK NICKERSON, ASSUMERS AND/OR TRANSFEREES
CORPORATE LIQUIDATION |
Mar. 3, 1987 |
| 87-SBE-024 |
U-HAUL CO. OF VAN NUYS
BUSINESS / NONBUSINESS INCOME
PROPERTY FACTOR
UNITARY BUSINESS – COMBINATION |
Mar. 3, 1987 |
| 87-SBE-025 |
W.R. THOMASON, INC.
LOSSES – SITUS
PARTNERSHIPS |
Mar. 3, 1987 |
| 87-SBE-026 |
CARROLL, JOSEPH BARRY
APPORTIONMENT – INDIVIDUAL
DUTY DAYS
NONRESIDENT |
Apr. 7, 1987 |
| 87-SBE-027 |
CENTER STATE BANK
BAD DEBT RESERVE |
Apr. 7, 1987 |
| 87-SBE-028 |
DYNATECH FLUID TECHNOLOGY CORPORATION, FORMERLY P M AMERICA, INC.
DEDUCTION – BAD DEBT |
Apr. 7, 1987 |
| 87-SBE-029 |
FARMANFARMAI, FIROOZ, TRANSFEREE OF PARIVASH VARZI
JEOPARDY ASSESSMENTS |
Apr. 7, 1987 |
| 87-SBE-030 |
FRITRSCHEN, C.H., ESTATE OF
DEDUCTION – CASUALTY / THEFT LOSS |
Apr. 7, 1987 |
| 87-SBE-031 |
MAY, RICHARD H. AND DORIS J.
RESIDENCY
Revenue and Taxation Code section 17014 |
Apr. 7, 1987 |
| 87-SBE-032 |
TILLMAN, ISAAC
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Apr. 7, 1987 |
| 87-SBE-033 |
HOOKER INDUSTRIES, INC.
UNITARY BUSINESS – COMBINATION |
May 7, 1987 |
| 87-SBE-034 |
JOHN E. JOHNS D.D.S., INC., TAXPAYER, AND JOHN E. JOHNS ASSUMER AND/OR TRANSFEREE
ACCOUNTING METHODS |
May 7, 1987 |
| 87-SBE-035 |
KURTANECK, NICKOLAS AND MABEL H.
GROSS INCOME |
May 7, 1987 |
| 87-SBE-036 |
MILLION, LOUIS N.
CALIFORNIA METHOD
PART-YEAR RESIDENT
Revenue and Taxation Code section 17041, subd. (b) |
May 7, 1987 |
| 87-SBE-037 |
MORLEY, ROBERT J. AND JAN W.
BASIS
LOSSES – GENERAL
PARTNERSHIPS |
May 7, 1987 |
| 87-SBE-038 |
NICHOLAS TURKEY BREEDING FARMS, INC., TAXPAYER, AND ARBOR ACRE'S FARM, INC. ASSUMER AND/OR TRANSFEREE
BUSINESS / NONBUSINESS INCOME |
May 7, 1987 |
| 87-SBE-039 |
PHILLIP R. BARRY INSURANCE SERVICES, INC.
AMORTIZATION |
May 7, 1987 |
| 87-SBE-040 |
RESNICK, MYRON A.
RESIDENCY
Revenue and Taxation Code section 17014 |
May 7, 1987 |
| 87-SBE-041 |
SUMITOMO BANK OF CALIFORNIA AND THE SUMITOMO BANK, LTD. OF OSAKA, JAPAN
DISTORTION
UNITARY BUSINESS – COMBINATION
Revenue and Taxation Code section 25101
Revenue and Taxation Code section 25137 |
May 7, 1987 |
| 87-SBE-042 |
AMES, AMYAS AND EVELYN P., ET AL.
INCOME FROM INTANGIBLES
PENALTY – NOTICE AND DEMAND |
June 17, 1987 |
| 87-SBE-043 |
CASTLE & COOKE, INC. ET AL
COMBINED REPORT
PROPERTY FACTOR |
June 17, 1987 |
| 87-SBE-044 |
DOBBS, ODIS L. (DECEASED) AND LOIS N
RESIDENCY
PART-YEAR RESIDENTS |
June 17, 1987 |
| 87-SBE-045 |
LULL, RAYMOND J. AND LILLIAN I.
CONSTRUCTIVE DIVIDEND
LIKE-KIND EXCHANGE
LOAN V. DIVIDEND |
June 17, 1987 |
| 87-SBE-046 |
MAECON, INC.
ACCOUNTING METHODS
LOAN V. DIVIDEND |
June 17, 1987 |
| 87-SBE-047 |
MANGIONE, THOMAS
ILLEGAL ACTIVITIES |
June 17, 1987 |
| 87-SBE-048 |
NEW AMERICA FUND, INC.
CALIFORNIA-SOURCE INCOME
WORTHLESS STOCK LOSS |
June 17, 1987 |
| 87-SBE-049 |
OTT, DAVID WALLY
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
June 17, 1987 |
| 87-SBE-050 |
POSTAL PRESS
UNITARY BUSINESS – COMBINATION |
June 17, 1987 |
| 87-SBE-051 |
UMANSKY, EDUARDO AND ESTELA
DEDUCTIONS – GENERAL
LOSSES – GENERAL |
June 17, 1987 |
| 87-SBE-052 |
VENTURE OUT, INC.
ABUSE OF DISCRETION
BAD DEBT RESERVE |
June 17, 1987 |
| 87-SBE-053 |
WILLAMETTE INDUSTRIES, INC.
JOINT VENTURE
UNITARY BUSINESS – OWNERSHIP
Revenue and Taxation Code section 25101
California Code of Regulations, title 18, section 25137-1 |
June 17, 1987 |
| 87-SBE-054 |
ECHT, DAVID W. AND CAROLE
ECONOMIC SUBSTANCE
PARTNERSHIPS
Internal Revenue Code section 704 |
July 28, 1987 |
| 87-SBE-055 |
GELMINI, PETER J. AND SANDRA S.
DEDUCTION – TRAVEL EXPENSES
EDUCATION EXPENSES |
July 28, 1987 |
| 87-SBE-056 |
JOHNSON, GEORGE AND SANDRA
DEDUCTION – BAD DEBT |
July 28, 1987 |
| 87-SBE-057 |
METALMART, INC.
ABUSE OF DISCRETION
BAD DEBT RESERVE |
July 28, 1987 |
| 87-SBE-058 |
POSADA, GERMAN A.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
July 28, 1987 |
| 87-SBE-059 |
SCUDDER, FRANKLIN E. AND SUZANNE H.
DEDUCTION – CASUALTY / THEFT LOSS
LOSSES – GENERAL
PREFERENCE TAX / INCOME |
July 28, 1987 |
| 87-SBE-060 |
TEMPLE HOSPITAL CORPORATION
BAD DEBT RESERVE |
July 28, 1987 |
| 87-SBE-061 |
TROJAN TOURS, INC.
COVENANT NOT TO COMPETE |
July 28, 1987 |
| 87-SBE-062 |
CHRISTIE ELECTRIC CORP.
SALES FACTOR – THROWBACK / THROW BACK
Revenue and Taxation Code section 25135
Appeal of Dresser Industries, 82-SBE-307, June 29, 1982 |
Aug. 18, 1987 |
| 87-SBE-063 |
POPPELL, ELBERT B.
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Aug. 18, 1987 |
| 87-SBE-064 |
VICK, SAMUEL S. AND JANET R.
DEDUCTION – BAD DEBT
LOAN V. CAPITAL CONTRIBUTION |
Aug. 18, 1987 |
| 87-SBE-065 |
DONNELL, HAROLD E., JR., AND ROSEMARY G.
CREDIT – OTHER STATE TAXES
NONRESIDENT |
Oct. 6, 1987 |
| 87-SBE-066 |
FAIRCO, INC.
FOREIGN CORPORATION – RIGHT TO APPEAL |
Oct. 6, 1987 |
| 87-SBE-067 |
MARTIN, NATHAN F. AND SHIRLEY W.
RELATED-PARTY TRANSACTIONS |
Oct. 6, 1987 |
| 87-SBE-068 |
OCTOGON DEVELOPMENT COMPANY
DEDUCTION – CASUALTY / THEFT LOSS |
Oct. 6, 1987 |
| 87-SBE-069 |
OSCAR ENTERPRISES, L.T.D.
DISTORTION
PROPERTY FACTOR
Revenue and Taxation Code section 25137 |
Oct. 6, 1987 |
| 87-SBE-070 |
QUAKER STATE OIL REFINING CORPORATION
UNITARY BUSINESS – COMBINATION |
Oct. 6, 1987 |
| 87-SBE-071 |
RABIDEAU, PAUL E.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTIONS |
Oct. 6, 1987 |
| 87-SBE-072 |
THORPE, FREEMON AND DOROTHY
DEDUCTION – BUSINESS EXPENSES
FEDERAL ACTION |
Oct. 6, 1987 |
| 87-SBE-073 |
WOOD, RITCHIE SCOTT
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Oct. 6, 1987 |
| 87-SBE-074 |
DORFMAN, ALAN
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Nov. 18, 1987 |
| 87-SBE-075 |
TARRING, EDWARD J.
RESIDENCY |
Nov. 18, 1987 |
| 87-SBE-076 |
AIELLO, FRANK A.
GROSS INCOME
Internal Revenue Code section 61 |
Dec. 3, 1987 |
| 87-SBE-077 |
SOULKANIAN, ZORIK AND ARTIMIS
DEDUCTION – CASUALTY / THEFT LOSS |
Dec. 3, 1987 |
| 87-SBE-078 |
ZMAY, COSTA
DEDUCTION – CASUALTY / THEFT LOSS |
Dec. 3, 1987 |
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