Franchise and Income Tax Formal Legal Opinions Adopted in 1994

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Appeal No. Appeal Name Date
94-SBE-001 DAKS, JOSEPH
ACCRUAL – NONRESIDENCY
PENSION INCOME / RETIREMENT INCOME
Revenue and Taxation Code section 17554
Appeal of Virgil M. and Jeanne P. Money, 83-SBE-267, Dec. 13, 1983
Borchers v. Franchise Tax Board (1984) 151 Cal.App.3d 504
Jan. 5, 1994
94-SBE-001-A DAKS, JOSEPH
Appeal of Joseph Daks, 94-SBE-001, Jan. 5, 1994
June 29, 1995
94-SBE-002 SIERRA PACIFIC INDUSTRIES
BURDEN OF PROOF
BURDEN OF PROOF – FEDERAL ACTION
CORPORATE LIQUIDATION
EXPENSES – EXEMPT INCOME
NEW ISSUE ON APPEAL
STATUTE OF LIMITATIONS – ASSESSMENTS
SUBSTANCE V. FORM
Appeal of David G. and Helen Mendelsohn, 85-SBE-141, Nov. 6, 1985
Jan. 5, 1994
94-SBE-003 DAYTON HUDSON CORP.
DEDUCTION – TAXES PAID
MICHIGAN SINGLE BUSINESS TAX
Revenue and Taxation Code section 24345
Trinova Corporation v. Michigan Dept. of Transp. (1991) 498 U.S. 358
Feb. 3, 1994
94-SBE-003-A DAYTON HUDSON CORP.
Appeal of Dayton Hudson Corp., 94-SBE-003, Feb. 3, 1994
Sept. 1, 1994
94-SBE-004 SCHWARTZ, MURRAY
DOMICILE – COMMERCIAL
PREFERENCE TAX / INCOME
SMALL BUSINESS STOCK
Mar. 9, 1994
94-SBE-004-A SCHWARTZ, MURRAY
Appeal of Murray Schwartz, 94-SBE-004, Mar. 9, 1994
May 26, 1994
94-SBE-005 OLSON, MARY J.
CANCELLATION OF DEBT
LOAN – RECOURSE / NONRECOURSE
Commissioner v. Tafts (1983) 461 U.S. 300
July 1, 1994
94-SBE-006 BARTZ, PHILIP D.
CREDIT – OTHER STATE TAXES
DEDUCTION – TAXES PAID
NONRESIDENT
Revenue and Taxation Code section 18002
Sept. 1, 1994
94-SBE-007 WILSON DEVELOPMENT, INC.
PETITION FOR REHEARING
STANDARD OF REVIEW
Code of Civil Procedure section 657
Oct. 5, 1994
94-SBE-008 PBS BUILDING SYSTEMS, INC., AND
PKH BUILDING SYSTEMS, INC.

HOLDING COMPANY
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – GENERAL
Appeal of Sierra Production Services, 90-SBE-010, Sept. 12, 1990
Appeal of Lee Mar, 84-SBE-131, Sept. 12, 1984
Mole Richardson v. Franchise Tax Board (1990) 220 Cal.App.3d 889
Butler Bros. v. McColgan (1941) 17 Cal.2d 664
Container Corporation v. Franchise Tax Board (1983) 463 U.S. 159
Nov. 17, 1994
94-SBE-009 MAZDA MOTORS OF AMERICA (CENTRAL), INC.
SALES FACTOR
UNITARY BUSINESS – APPORTIONMENT
Revenue and Taxation Code section 25135
California Code of Regulations, title 18, section 25135
McDonell Douglas v. Franchise Tax Board (1994) 26 Cal.App.4th 1789
Nov. 29, 1994
94-SBE-010 HAGGARD, MERLE R. AND WILLIAMS, LEONA
NOTE – AT RISK / RECOURSE / NONRECOURSE
Internal Revenue Code section 465
Nov. 30, 1994
94-SBE-011 LILLIAN PRICE TRUST
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT
United States v. Boyle (1985) 469 U.S. 241
Nov. 30, 1994
94-SBE-012 MCFEATERS, EARL W. AND PATRICIA A.
REASONABLE CAUSE – PENALTIES
STATUTE OF LIMITATIONS – REFUNDS
STATUTE OF LIMITATIONS – TOLLING 
Revenue and Taxation Code section 19306
Revenue and Taxation Code section 19131
Revenue and Taxation Code section 19133
Nov 30, 1994
94-SBE-013 SCHAFFER, CLIFFORD L. AND LINDA
STATUTE OF LIMITATIONS – FEDERAL CHANGE
Dec. 14, 1994
94-SBE-014 SOUKUP, GREGORY J. AND CARR, MARY JO
CREDIT – OTHER STATE TAXES
Revenue and Taxation Code section 18001
Dec. 13, 1994
94-SBE-015 S.C.V. REALTY AND DEVELOPMENT CO., ETC.
CORPORATE LIQUIDATIONS
SECTION 338 ACQUISITIONS
Internal Revenue Code section 338
Revenue and Taxation Code section 24518
Dec. 14, 1994
94-SBE-015-A S.C.V. REALTY AND DEVELOPMENT CO., ETC.
Appeal of SCV Realty, 94-SBE-015, Dec. 14, 1994
Aug. 2, 1995
94-SBE-016 BUSINESS EXCHANGE, INC.
UNITARY BUSINESS – COMBINATION
Container Corp. v. Franchise Tax Board (1983) 463 U.S. 159
California Code of Regulations, title 18, section 25120
Dec. 13, 1994
94-SBE-017 YOUNG, GENE AND DONNA F.
CANCELLATION OF DEBT
PARTNERSHIPS
TAX BENEFIT RULE
Internal Revenue Code section 111
Internal Revenue Code section 704
Dec. 14, 1994
94-SBE-017-A YOUNG, GENE AND DONNA F.
Appeal of Gene and Donna F. Young, 94-SBE-017, Dec. 14, 1994
Apr. 5, 1995
94-SBE-018 MARINO, SALVATORE J., JR.
CONSTRUCTIVE DIVIDEND
DEDUCTION – LEGAL FEES
GROSS INCOME
Dev. 7, 1994