Franchise and Income Tax Formal Legal Opinions Adopted in 1991

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Appeal No. Appeal Name Date
91-SBE-001 SCOVILL, INC.
CONSTITUTIONALITY OF STATUTE
UNITARY BUSINESS – COMBINATION
California Constitution, Art. III, sec. 3.5
May 2, 1991
91-SBE-002 VSI CORPORATION, ETC.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTIONAL TESTS
Revenue and Taxation Code section 25120
Appeal of Occidental Petroleum, 83-SBE-119, June 21, 1983
May 2, 1991
91-SBE-003 RETAIL MARKETING SERVICES, INC.
DISTORTION
PROPERTY FACTOR
STATUTORY CONSTRUCTION
TANGIBLE PERSONAL PROPERTY
Revenue and Taxation Code section 25129
Revenue and Taxation Code section 25137
Aug 1, 1991
91-SBE-004 PACIFIC AMERICAN EQUITITES, INC., ETC.
CALIFORNIA-SOURCE INCOME
CORPORATE LIQUIDATION
SUBSTANCE V. FORM
Aug. 14, 1991
91-SBE-005 SMITH, RICHARD R. & DIANE K.
EXEMPT INCOME
INTEREST INCOME
Revenue and Taxation Code section 17145
Oct. 9, 1991
91-SBE-006 KUHN, CHARLES E.
BASIS
DEPRECIATION
NONRESIDENT
Internal Revenue Code section 1016
Nov. 21, 1991
91-SBE-007 TRICO BANCSHARES
DEPRECIATION / AMORTIZATION
GOODWILL
Nov. 21, 1991