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| 93-SBE-001 |
MOULIN, MICHAEL N. AND MARDEE SUE
DEDUCTION – BUSINESS EXPENSE
Internal Revenue Code Section 162
Internal Revenue Code Section 262 |
Jan 13, 1993 |
| 93-SBE-002 |
PPG INDUSTRIES, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – GENERAL
Butler Bros. V. McColgan (1941) 17 Cal.2d 644
Appeal of Mohasco Corporation, 82-SBE-306, Oct. 14, 1982 |
Jan. 13, 1993 |
| 93-SBE-002-A |
PPG INDUSTRIES, INC.
Appeal of PPG Industries, Inc., 93-SBE-002, Jan. 13, 1993 |
Aug. 17, 1994 |
| 93-SBE-002-B |
PPG INDUSTRIES, INC.
DEPRECIATION
PETITION FOR REHEARING |
Apr. 31, 1995 |
| 93-SBE-003 |
UNION CARBIDE CORPORATION
PROPERTY FACTOR
UNITARY BUSINESS – APPORTIONMENT
VALUATION
Revenue and Taxation Code section 25130
California Code of Regulations, title 18, section 25137, subd. (b)
Appeal of Union Carbide Corp. 84-SBE-057, Apr. 5, 1984 |
Jan. 13, 1993 |
| 93-SBE-005 |
CTS KEENE, INC., ET AL.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL TEST
Revenue and Taxation Code section 25120
Appeal of Mark Controls Corporation, 86-SBE-204, Dec. 3, 1986
Appeal of Occidental Petroleum, 83-SBE-119, June 21, 1983 |
Feb. 10, 1993 |
| 93-SBE-005-A |
CTS KEENE, INC., ET AL.
Appeal of CTS Keene, Inc., 93-SBE-005, Feb. 10, 1993 |
June 24, 1993 |
| 93-SBE-006 |
BARRY, GEORGE AND LINDA, ET AL.
NEW ISSUE ON APPEAL
PREFERENCE TAX / INCOME
SMALL BUSINESS STOCK
Appeal of Magnus F. and Denise Hagen, 86-SBE-072, Apr. 9, 1986 |
Apr. 22, 1993 |
| 93-SBE-006-A |
BARRY, GEORGE AND LINDA
Appeal of George and Linda Barry, et al., 93-SBE-006, Apr. 2, 1993 |
Apr. 5, 1995 |
| 93-SBE-006-B |
CLINTON, DEWITT A. AND PATRICIA A.
Appeal of George and Linda Barry, et al., 93-SBE-006, Apr. 2, 1993 |
Apr. 5, 1995 |
| 93-SBE-006-C |
HIRSH, RICHARD AND DIANA
Appeal of George and Linda Barry, et al., 93-SBE-006, Apr. 2, 1993 |
Apr. 5, 1995 |
| 93-SBE-006-D |
LEVIN, ROBERT K.
Appeal of George and Linda Barry, et al., 93-SBE-006, Apr. 2, 1993 |
Apr. 5, 1995 |
| 93-SBE-007 |
MERRY MARY FABRICS, INC., ET AL.
UNITARY BUSINESS – DIVERSE LINES OF BUSINESS
Revenue and Taxation Code section 25101
Container Corp. v. Franchise Tax Board (1983) 463 U.S. 159
Tenneco West v. Franchise Tax Board (1991) 234 Cal.App.3d 1510 |
Apr. 22, 1993 |
| 93-SBE-008 |
SARGENT INDUSTRIES, INC.
CANCELLATION OF DEBT INCOME
Revenue and Taxation Code section 24271 |
Apr. 22, 1993 |
| 93-SBE-009 |
F.W. WOOLWORTH CO., ET AL.
INTEREST EXPENSE / INTEREST OFFSET
UNITARY BUSINESS – COMBINATION
Revenue and Taxation Code section 24344 |
June 24, 1993 |
| 93-SBE-010 |
LEVIN, KENNETH M. AND CAROL ANN
SMALL BUSINESS STOCK
Internal Revenue Code section 1223
Revenue and Taxation Code section 18162.5 |
June 24, 1993 |
| 93-SBE-010-A |
LEVIN, KENNETH M. AND CAROL ANN
Appeal of Kenneth M. and Carol Ann Levin, 93-SBE-010, June 24, 1993 |
Dec. 2 1993 |
| 93-SBE-011 |
MURIETA SALES CORP.
INTEREST – ABATEMENT
JURISDICTION
Appeal of Philip C. and Ellen Boesner Snell, 92-SBE-023, July 30, 1992 |
June 24, 1993 |
| 93-SBE-012 |
GOLDSTEIN, JOSEPH M. AND FRANCES
FARM LOSS
PREFERENCE TAX / INCOME
Revenue and Taxation Code section 17063 |
June 24, 1993 |
| 93-SBE-013 |
HAUSERMAN, INC.
DOING BUSINESS IN CALIFORNIA
PUBLIC LAW 86-272 |
Sept. 30, 1993 |
| 93-SBE-014 |
WEST VALLEY LAND MANAGEMENT CO. ETC
Appeal of West Valley Land Management Co., Opn on Pet for Rehg,
93-SBE-014-A, Aug. 2, 1995 |
Sept. 30, 1993 |
| 93-SBE-014-A |
WEST VALLEY LAND MANAGEMENT CO. ETC
INSTALLMENT SALES
S CORPORATIONS
Revenue and Taxation Code section 24667
Revenue and Taxation Code section 24672
Internal Revenue Code section 453B |
Aug. 2, 1995 |
| 93-SBE-015 |
BOONE, DENNIS L.
CALIFORNIA METHOD
EQUITABLE ESTOPPEL
NONRESIDENT
Revenue and Taxation Code section 17041, subd. (b)
Appeal of Louis N. Million, 87-SBE-036, May 7, 1987 |
Oct. 28, 1993 |
| 93-SBE-016 |
HOUSE, GEORGE R. II, AND EDNA
EMPLOYMENT BENEFITS
EXEMPT INCOME
GROSS INCOME
Internal Revenue Code section 61
Internal Revenue Code section 104(a) |
Oct. 28, 1993 |
| 93-SBE-0017 |
TOFIG, MAURICE AND LAINEY
DEDUCTION – BUSINESS EXPENSE
EMPLOYEE – STATUTORY V. COMMON LAW
Internal Revenue Code section 3121(d) |
Oct. 28, 1993 |
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