Franchise and Income Tax Formal Legal Opinions Adopted in 1992

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Appeal No. Appeal Name Date
92-SBE-001 BAILEY, WALTER R.
CONSTITUTIONALITY OF STATUTE
DUE PROCESS
FRIVOLOUS ARGUMENTS
NON-FILER
PENALTY – FRIVOLOUS APPEAL
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
FRIVOLOUS APPEAL PENALTY
DUE PROCESS
Revenue and Taxation Code § 19414
Appeals of Fred R. Dauberger, et al, 82-SBE-082, Mar. 31, 1982
Feb. 20, 1992
92-SBE-001-A BAILEY, WALTER R.
PETITION FOR REHEARING
Appeal of Walter R. Bailey, 92-SBE-001, Feb. 20, 1992
Apr. 23, 1992
92-SBE-002-A LIPINSKY, BERNARD AND DORIS
STATUTE OF LIMITATIONS
STATUTE OF LIMITATIONS – REFUNDS
EQUITABLE RECOUPMENT
United States v. Dalm (1980) 494 U.S. 596
Appeal of Appeals of Wilfred and Gertrude Winkenbach, et al., 75-SBE-002-A, Dec. 16, 1975.
Bull v. United States 1935) 295 U.S. 247
Rothensies v. Electric Storage Battery Co. (1946) 329 U. S. 296
Dec. 3, 1992
92-SBE-003 BAUER STOCK TRUST, ETC.
SMALL BUSINESS STOCK
Revenue and Taxation Code section 17063.11
Revenue and Taxation Code section  18162.5
Appeal of Magnus F. and Denise Hagen, 86-SBE-072, Apr. 9, 1986.
Appeals of Diane L. Morris Trust, et al., 89-SBE-019, Aug. 2, 1989.
Apr. 23, 1992
92-SBE-003-A BAUER STOCK TRUST, ETC.
PETITION FOR REHEARING
Appeal of Bauer Stock Trust, 92-SBE-003, July 30, 1992
July 30, 1992
92-SBE-004 BENDER MACHINE, INC.
DEPRECIATION/AMORTIZATION
LEASE/CONDITIONAL SALE
Rice’s Toyota World, Inc. v. Commissioner (1983). 81 T.C. 184, affd. (4th Cir. 1984) 752 F.2d 89.
Friendship Dairies, Inc., v. Commissioner (1988) 90 T. C. 1054
Apr. 23, 1992
92-SBE-005 CROZIER, WILLIAM G. AND SUSAN G.
RESIDENCY
CALIFORNIA SOURCE INCOME
ACCRUAL – NONRESIDENCY
RESIDENCY
Revenue and Taxation Code section 17014
Revenue and Taxation Code section 17554
Apr. 23, 1992
92-SBE-006 HARVEY, BRIAN L. AND PHYLLIS
SMALL BUSINESS STOCK
PREFERENCE TAX
Revenue and Taxation Code section  17063.11
Revenue and Taxation Code section  18162.5
Appeal of Magnus F. and Denise Hagen, 86-SBE-072, Apr. 9, 1986
Apr. 23, 1992
92-SBE-006-A HARVEY, BRIAN L. AND PHYLLIS
PETITION FOR REHEARING
Appeal of Brian and Phyllis Harvey, 92-SBE-006, Apr. 23, 1992
July 30, 1992
92-SBE-007 INSUL8 CORPORATION
UNITARY BUSINESS – GENERAL
UNITARY BUSINESS – COMBINATIONS
HOLDING COMPANY
Revenue and Taxation Code section  25101
Butler Bros. v. McColgan (1941) 17 Cal.2d 664, affd. (1942) 315 U. S. 501
Appeal of Power-Line Sales, Inc., 90-SBE-016, Dec. 5, 1990
Apr. 23, 1992
92-SBE-008 STEIN, LENORE M.
SMALL BUSINESS STOCK
Revenue and Taxation Code section  17063.11
Revenue and Taxation Code section  18162.5
Appeals of Diane L. Morris Trust, et al., 89-SBE-019, Aug 2, 1989.
Appeal of Magnus F. and Denise Hagen, 86-SBE-072, Apr. 9, 1986
Appeal of Brian L. and Phyllis Harvy, 92-SBE-006, Apr. 23, 1992
Apr. 23, 1992
92-SBE-008-A STEIN, LENORE M.
PETITION FOR REHEARING
Appeal of Lenore M. Stein, 92-SBE-008, Apr. 23, 1992
July 30, 1992
92-SBE-009 CRINKLAW, WILLIAM AND MARGARET
ORDINARY V. CAPITAL LOSS
CANCELLATION OF DEBT
CARRYOVER / CARRYBACK
COOPERATIVE ASSOCIATIONS
GAIN – ORDINARY V. CAPITAL
Revenue and Taxation Code section  17276
Revenue and Taxation Code section  18152
Apr. 23, 1992
92-SBE-009-A CRINKLAW, WILLIAM AND MARGARET
PETITION FOR REHEARING
Appeal of William and Margaret Crinklaw, 92-SBE-009, Apr. 23, 1992
July 30, 1992
92-SBE-010 GRIGG, KENNETH
CARRYOVER / CARRYBACK
NET OPERATING LOSS
Revenue and Taxation Code section 17276
Revenue and Taxation Code section 17276.5
May 7, 1992
92-SBE-011 KURBO CORPORATION
S CORPORATIONS
ACCOUNTING METHODS
Revenue and Taxation Code section  24633.5
May 7, 1992
92-SBE-012 TWO’S COMPANY INTERIORS
CARRYOVER / CARRYBACK
NET OPERATING LOSS
Revenue and Taxation Code section 24416
Revenue and Taxation Code section 24417
Appeal of Carmel Mortgage Corporation, 89-SBE-031, Nov. 29, 1989.
May 7, 1992
92-SBE-013 PACE, RUSSELL B., JR. AND MARGARET A.
SMALL BUSINESS STOCK
DIVIDENDS RECEIVED
STATUTORY CONSTRUCTION
Revenue and Taxation Code section 18162.5
FTB Letter Ruling 428
May 7, 1992
92-SBE-013-A PACE, RUSSELL B., JR. AND MARGARET A.
PETITION FOR REHEARING
Feb. 10, 1992
92-SBE-014 MORGAN, BRUCE, ETC.
JEOPARDY ASSESSMENTS
JURISDICTION
Revenue and Taxation Code section 18642
Revenue and Taxation Code section 18654
Internal Revenue Code section 6867
June 18, 1992
92-SBE-015 HEARST CORPORATION, THE
UNITARY BUSINESS – GENERAL
UNITARY BUSINESS – COMBINATIONS
Butler Bros. v. McColgan (1941) 17 Cal. 2d 664, affd. (1942) 315 U.S. 501
Appeal of Sierra Production Service, Inc. et al., 90-SBE-010, Sept. 12, 1990
June 18, 1992
92-SBE-016 YELLOW FREIGHT SYSTEM, INC.
UNITARY BUSINESS – GENERAL
UNITARY BUSINESS – COMBINATIONS
MISCELLANEOUS LOSS
Butler Bros. V. McColgan (1941) 17 Cal. 2d 664, affd. (1942) 315 U.S. 501
Container Corp. v. Franchise Tax Board (1983) 463 U.S. 159
June 18, 1992
92-SBE-016-A YELLOW FREIGHT SYSTEM, INC.
PETITION FOR REHEARING
June 24, 1992
92-SBE-017 JOHN C. DUKES
GROSS INCOME
ADJUSTED GROSS INCOME
INDIVIDUAL RETIREMENT ACCOUNTS – CONTRIBUTIONS
IRA DEDUCTION
Revenue and Taxation Code section 17201
Internal Revenue Code section 219
July 30, 1992
92-SBE-018 WEYERHAEUSER COMPANY
CREDITS – GENERAL
CREDIT – SOLAR
Revenue and Taxation Code section 23601
William Lyon Company v. Franchise Tax Board (1992) 4 Cal.App.4th 267
July 30, 1992
92-SBE-018-A WEYERHAEUSER COMPANY
PETITION FOR REHEARING
June 24, 1993
92-SBE-019 BRYANT, DAVID M. AND GLADYS
PREFERENCE TAX
GAIN AND LOSS – GENERAL
ORDINARY VS. CAPITAL LOSS
Revenue and Taxation Code section 17063
Revenue and Taxation Code section 17064.5
July 30, 1992
92-SBE-020 CASTILLO, ALFONS
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
FRIVOLOUS APPEAL PENALTY
FRAUD/FRAUD PENALTY
BURDEN OF PROOF
Appeals of Fred R. Dauberger, et al., 82-SBE-082, Mar. 31, 1982
July 30, 1992
92-SBE-021 DART-CONTAINER CORPORATION OF CALIFORNIA
UNITARY BUSINESS – GENERAL
UNITARY BUSINESS – COMBINATONS
DISTORTION
SALES FACTOR
Revenue and Taxation Code section 25101
Revenue and Taxation Code section 25136
Revenue and Taxation Code section 25137
Revenue and Taxation Code section 25120
Container Corp. v. Franchise Tax Board (1983) 463 U.S. 159
Chase Brass & Copper v. Franchise Tax Board (1970) 10 Cal.App.3d 496
Butler Bros. v. McColgan (1941) 17 Cal.2d 664, affd. (1942) 315 U.S. 501
July 30, 1992
92-SBE-022 LAKESIDE VILLAGE APARTMENTS, INC.
UNITARY BUSINESS – GENERAL
UNITARY BUSINESS – COMBINATIONS
Butler Bros. v. McColgan (1941) 17 Cal.2d 664, affd. (1942) 315 U.S. 501
Revenue and Taxation Code section 25120
California Code of Regulations, title 18, section 25120
July 30, 1992
92-SBE-022-A LAKESIDE VILLAGE APARTMENTS, INC.
PETITION FOR REHEARING
Aug. 26, 1993
92-SBE-023 SNELL, PHILIP C. AND ELLEN BOESNER
JURISDICTION
INTEREST ABATEMENT
Revenue and Taxation Code section 18688
Internal Revenue Code section 6404
July 30, 1992
92-SBE-024 NUTRASWEET COMPANY, THE
JOYCE/FINNIGAN
SALES FACTOR
Appeal of Joyce, Inc., 66-SBE-070, Nov. 23, 1966
Appeal of Finnegan Corporation, 88-SBE-022-A, Jan. 24, 1990
Oct. 29, 1992
92-SBE-025 FABERGER, INCORPORATED, ET AL.
UNITARY BUSINESS – GENERAL
UNITARY BUSINESS – COMBINATIONS
Oct. 29, 1992
92-SBE-025-A FABERGER, INCORPORATED, ET AL.
Appeal of Faberge, Inc., 92-SBE-025, Oct. 29, 1992
Nov. 19, 1992
92-SBE-026 AMERICAN BILTRITE INC.
BUSINESS/NONBUSINESS INCOME
FUNCTIONAL TEST
Revenue and Taxation Code section 25120
Appeal of Standard Oil Company of California, 83-SBE-068, Mar., 2, 1983
Nov. 19, 1992
92-SBE-027 MICRO D, INC., ETC.
CHARITABLE CONTRIBUTION DOCTRINE
CREDITS – GENERAL
BASIS
Revenue and Taxation Code section 23606
Revenue and Taxation Code section 24357
Nov. 19, 1992