Franchise and Income Tax Formal Legal Opinions Adopted in 1996

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Appeal No. Appeal Name Date
96-SBE-001BENEFICIAL CALIFORNIA, INC.
CONSTITUTIONALITY OF STATUTE
NEW ISSUE ON APPEAL
UNITARY BUSINESS – GENERAL
Barclays Bank PLC v. Franchise Tax Board (1994) 512 U.S. 298
Feb. 22, 1996
96-SBE-002CONTROL DATA CORP., ET AL.
BUSINESS / NONBUSINESS INCOME
DIVIDENDS RECEIVED
INSURANCE COMPANIES / SUBSIDIARIES
UNITARY BUSINESS – GENERAL
Revenue and Taxation Code section 24410
Feb. 22, 1996
96-SBE-002-ACONTROL DATA CORP., ET AL.
Appeal of Control Data Corp., et al., 96-SBE-002, Feb. 22, 1996
Nov. 21, 1996
96-SBE-003CTI HOLDINGS, INC.
DEDUCTION – TAXES PAID
DIVIDENDS RECEIVED / DIVIDEND INCOME
INTERCOMPANY DIVIDENDS
INTEREST EXPENSE / INTEREST OFFSET
Revenue and Taxation Code section 24345
Revenue and Taxation Code section 24402
Revenue and Taxation Code section 25106 
Pacific Telephone v. Franchise Tax Board (1972) 7 Cal.3d 544
Great Western Financial v. Franchise Tax Board (1971) 4 Cal.3d 1
Safeway Stores, Inc. v. Franchise Tax Board (1970) 3 Cal.3d 745
Feb. 22, 1996
96-SBE-004CHARTER POINT HOMEOWNERS ASSOCIATION
LAWSUIT PROCEEDS
TAX-EXEMPT ORGANIZATION
Revenue and Taxation Code section 23701
Mar. 14, 1996
96-SBE-005URY FAMILY 1978 RESIDUAL TRUST
PREFERENCE TAX / INCOME
SMALL BUSINESS STOCK
TRUSTS – GENERAL
Revenue and Taxation Code section 18162.5
Mar. 14, 1996
96-SBE-006H. LON HENRY
EXEMPT INTEREST / DIVIDEND
Revenue and Taxation Code section 17145
Mar. 14, 1996
96-SBE-007SONIA G. DRIMMER, ET AL.
FARM LOSS
LOSSES – SITUS
Revenue and Taxation Code section 17041
Feb. 22, 1996
96-SBE-007-ASONIA G. DRIMMER, ET AL.
Appeal of Sonia G. Drimmer, et al., 96-SBE-007, Feb. 22, 1996
Aug. 22, 1996
96-SBE-008AMMAN & SCHMID FINANZ AG, ET AL.
DOING BUSINESS IN CALIFORNIA
PARTNERSHIPS
Revenue and Taxation Code section 23101
Revenue and Taxation Code section 23151
California Revised Limited Partnership Act
Appeals of Amyas and Evelyn P. Ames, et al., 87-SBE-042, June 17, 1987
Appeal of H. F. Ahmanson & Company, 65-SBE-013, Apr. 5, 1965
Apr. 11, 1996
96-SBE-008-AAMMAN & SCHMID FINANZ AG, ET AL.
Appeal of Amman & Schmid Finanz, et al., 96-SBE-008, Apr. 11, 1996
Aug. 22, 1996
96-SBE-009BSR USA, LTD., ET AL.
PENALTY – NOTICE AND DEMAND
Revenue and Taxation Code section 25933
California Code of Regulations, title 18, section 25137-6
Apr. 11, 1996
96-SBE-010THOMAS J. AND GERD PERKINS, ET AL.
PARTNERSHIPS
PREFERENCE TAX / INCOME
SMALL BUSINESS STOCK
Revenue and Taxation Code section 18162.5
Lennane, et al. v. Franchise Tax Board (1994) 9 Cal.4th 263
Apr. 11, 1996
96-SBE-010-ATHOMAS J. AND GERD PERKINS, ET AL.
Appeal of Thomas J. and Gerd Perkins, et al., 96-SBE-010, Apr. 11, 1996
Nov. 13, 1996
96-SBE-012JACK AND ARLA MEYER
STATUTE OF LIMITATIONS – REFUNDS
STATUTE OF LIMITATIONS – WAIVERS
Revenue and Taxation Code section 19306
May 15, 1996
96-SBE-012-A

JACK AND ARLA MEYER
Appeal of Jack and Arla Meyer, 96-SBE-012, May 15, 1996

Nov. 13, 1996
96-SBE-013THOMAS P. AND ANCELLA P. TOLDRIAN
SMALL BUSINESS STOCK
Revenue and Taxation Code section 18162.5
May 15, 1996
96-SBE-013-ATHOMAS P. AND ANCELLA P. TOLDRIAN
Appeal of Thomas P. and Ancella P. Toldrian, 96-SBE-013, May 15, 1996
Oct. 10, 1996
96-SBE-014GENE AND PAULA RAY
OPTIONS
SMALL BUSINESS STOCK
Revenue and Taxation Code section 17063.11
Revenue and Taxation Code section 18162.5
July 25, 1996
96-SBE-015JERRY MICHALLA
ALIMONY
DEDUCTION – ALIMONY 
Internal Revenue Code section 71
Internal Revenue Code section 215
July 25, 1996
96-SBE-016ALCON REALTY CORPORATION, ETC., ET AL.
PETITION FOR REHEARING
Appeal of Wilson Development, Inc., 94-SBE-007, Oct. 5, 1994
Oct. 10, 1996
96-SBE-017AMP INCORPORATED
UNITARY BUSINESS – OWNERSHIP
Revenue and Taxation Code section 25105
Rain Bird Sprinkler Mfg. Corp. v. Franchise Tax Board (1991) 229 Cal.App.3d 784.
Hugo Neu-Proler International Sales Corp. v. Franchise Tax Board (1987) 195 Cal.App.3d 326
Oct. 10, 1996
96-SBE-018MICHAEL AND ZORINE V. LEWIS
STATUTE OF LIMITATIONS – ASSESSMENTS
STATUTE OF LIMITATIONS – FEDERAL CHANGE
Revenue and Taxation Code section 19057
Revenue and Taxation Code section 19060
Appeal of Clifford L. and Linda Schaffer, 94-SBE-013, Dec. 14, 1994
Oct. 10, 1996
96-SBE-019RAPID-AMERICAN CORPORATION
BASIS
RETAINED EARNINGS
Revenue and Taxation Code section 24912
Revenue and Taxation Code section 24916
Oct. 10, 1996
96-SBE-020GEORGE AND LEANNE ROBERTS, ET AL.
SMALL BUSINESS STOCK
Revenue and Taxation Code section 18162.5
Appeal of Thomas P. and Ancella P. Toldrian, 96-SBE-,013A, May 15, 1996
Oct. 10, 1996
96-SBE-021CAPITOL ARCHITECTURAL PRODUCTS CO.
PENALTY – ESTIMATED TAX
PENALTY – LATE FILING
Revenue and Taxation Code section 19131
Revenue and Taxation Code section 19142
Dec. 4, 1996
96-SBE-021-ACAPITOL ARCHITECTURAL PRODUCTS CO.
Appeal of Capitol Architectural Products, 96-SBE-021, Dec. 4, 1996
Apr. 24, 1997
96-SBE-022KENNETH B. AND ILLENE BONILLA
PENSION INCOME / RETIREMENT INCOME
PENSION PLANS / QUALIFIED PLANS
Internal Revenue Code section 105
Internal Revenue Code section 401
Gordon v. Commissioner (1987) 88 T.C. 630
Estate of James F. Hall, Jr. v. Commissioner, T.C. Memo, 96-093
Dec. 4, 1996