Franchise and Income Tax Formal Legal Opinions 1994

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

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Franchise and Income Tax Formal Legal Opinions Adopted in 1994