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| 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 |
INSUL–8 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 |
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