Franchise and Income Tax Formal Legal Opinions Adopted in 1988

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Appeal No. Appeal Name Date
88-SBE-001 EDWARD N. DURAN
ERRONEOUS REFUNDS
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
Jan. 5, 1988
88-SBE-002 ESTATE OF BALDWIN M. BALDWIN, ET AL.
DISTRIBUTABLE NET INCOME
ESTATES
TRUSTS – GENERAL
Apr. 1, 1988
88-SBE-003 JAMES F. AND DEBORAH J. CAHIL
OPTIONS
STATUTORY CONSTRUCTION
Apr. 1, 1988
88-SBE-004 WILLIAM AND SHELLIE D. CONKLIN, ET AL.
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTION
Apr. 1, 1988
88-SBE-005 THOMAS DEMOGENES
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Apr. 1, 1988
88-SBE-006 ROBERT V. FIKE
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
DEDUCTION – CHARITABLE CONTRIBUTION
Apr. 1, 1988
88-SBE-007-A CHIEN JEN LEE
PETITION FOR REHEARING
July 26, 1988
88-SBE-008 MICHAEL S. LUFT
BASIS
GAIN – ORDINARY V. CAPITAL
Apr. 1, 1988
88-SBE-009 JESSE A. AND PATRICIA E. NIMOCKS
PARTNERSHIPS
PASSIVE ACTIVITY
Apr. 1, 1988
88-SBE-010 CLIFFORD T. ROBINSON
ASSIGNMENT OF INCOME
PIERCING THE CORPORATE VEIL
SUBSTANCE V. FORM
Apr. 1, 1988
88-SBE-011 JAMES R. AND WANDA J. VETETO
RESIDENCY
Apr. 1, 1988
88-SBE-012 HARRY AND ELEANOR H. GONICK
ACCOUNTING METHODS
NOTICE OF PROPOSED ASSESSMENT (NPA)
TAX SHELTERS
May 3, 1988
88-SBE-012-A HARRY AND ELEANOR H. GONICK
Appeal of Harry and Eleanor Gonick, 88-SBE-012, May 3, 1988
July 26, 1988
88-SBE-013 BARNEY C. RUBEN AND ESTATE OF ELEANOR RUBEN, DECEASED
DEDUCTION – CASUALTY / THEFT LOSS
May 3, 1988
88-SBE-014 SCHWINN SALES WEST, INC.
PUBLIC LAW 86-272
May 3, 1988
88-SBE-015 BOBBY L. AND JOY C. STEPHENS
RESEARCH / DEVELOPMENT EXPENSE
May 3, 1988
88-SBE-016 RAYMOND F. BOWEN
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
June 1, 1988
88-SBE-016-A RAYMOND F. BOWEN
Appeal of Raymond F. Bowen, 88-SBE-016, June 1, 1988
Aug. 25, 1988
88-SBE-017 GASCO GASOLINE, INC., ET AL.
UNITARY BUSINESS – COMBINATION
June 1, 1988
88-SBE-019 IRVING HOFFMAN
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
July 26, 1988
88-SBE-019-A IRVING HOFFMAN
Appeal of Irving Hoffman, 88-SBE-019, July 26, 1988
Aug. 2, 1989
88-SBE-020 R. H. MACY & CO., INC.
BUSINESS / NONBUSINESS INCOME
WORKING CAPITAL
July 26, 1988
88-SBE-021 MITZI BRIGGS SMITH
TAX SHELTERS
July 26, 1988
88-SBE-022 FINNIGAN CORPORATION
JOYCE / FINNIGAN
SALES FACTOR – THROWBACK / THROW BACK
UNITARY BUSINESS – APPORTIONMENT
Appeal of Joyce, Inc., 66-SBE-070, Nov. 23, 1966
Aug. 25, 1988
88-SBE-022-A FINNIGAN CORPORATION
JOYCE / FINNIGAN
SALES FACTOR – THROWBACK / THROW BACK
UNITARY BUSINESS – APPORTIONMENT
Appeal of Joyce, Inc., 66-SBE-070, Nov. 23, 1966

Jan. 24, 1990
88-SBE-022-B FINNIGAN CORPORATION
Appeal of Finnigan Corporation, 88-SBE-022-A, Jan. 24, 1990

Apr. 19, 1990
88-SBE-023 CHARLES W. FOWLKS
PENALTY – LATE FILING
RETROACTIVE APPLICATION – LAW / DECISION
Aug. 25, 1988
88-SBE-023-A CHARLES W. FOWLKS
Appeal of Charles W. Fowlks, 88-SBE-023, Aug. 25, 1988
Oct. 31, 1989
88-SBE-024 SHARON L. HAYDEN
LAWSUIT PROCEEDS
SETTLEMENTS
Oct. 18, 1988
88-SBE-025 BING M. AND IRENE LEONG AND SHIRLEY J. LEONG
PREFERENCE TAX / INCOME
Oct. 18, 1988
88-SBE-026 ENVIROCAL, INC., ET AL.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINSS – OWNERSHIP
Nov. 15, 1988
88-SBE-026-A ENVIROCAL, INC., ET AL.
Appeal of Envirocal, Inc., et al., 88-SBE-026, Nov. 15, 1988
Mar. 2, 1989
88-SBE-027 MELVIN A. AND ADELE R. GUSTAFSON
APPORTIONMENT – INDIVIDUAL
CREDIT – OTHER STATE TAXES
Nov. 29, 1988
88-SBE-028 RICHARD AND EVA TAYLOR
COMMUNITY PROPERTY
DEDUCTION – TRAVEL EXPENSES
RESIDENCY
Nov. 29, 1988