Franchise and Income Tax Formal Legal Opinions Adopted in 1999

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Appeal No. Appeal Name Date
99-SBE-001PATRICK R LOBO
HEAD OF HOUSEHOLD
HEAD OF HOUSEHOLD – FOSTER CHILD
Internal Revenue Code section 2
Internal Revenue Code section 152
Jan. 7, 1999
99-SBE-002SAN FRANCISCO POLICE CREDIT UNION
CREDIT UNION
SURPLUS MEMBER SAVINGS CAPITAL
Revenue and Taxation Code section 24405
Financial Code section 14400
Franchise Tax Board Notice 92-7
Jan. 7, 1999
99-SBE-003DANIEL Q. AND JANICE R. CALLISTER
CALIFORNIA SOURCE INCOME
CREDIT – OTHER STATE TAXES
NONRESIDENT
Appeal of Philip D. Bartz, 94-SBE-006, Sept. 1, 1994
Feb. 25, 1999
99-SBE-004BLAINE B. AND BOBBI J QUICK
BASIS
CANCELLATION OF DEBT
S CORPORATIONS
Internal Revenue Code section 108
Internal Revenue Code section 1366
Apr. 22, 1999
99-SBE-005HUFFY CORPORATION
JOYCE/FINNIGAN
PROSPECTIVE APPLICATION – NEW LAW / DECISIONS
PUBLIC LAW 86-272
SALES FACTOR – THROWBACK / THROW BACK
UNITARY BUSINESS – APPORTIONMENT
Revenue and Taxation Code section 25122
Revenue and Taxation Code section 25135
Chevron Oil Company v. Huson (1971) 404 U.S. 97
Harper v. Virginia v. Department of Taxation (1993) 509 U.S. 86
Appeal of Finnigan Corp., 88-SBE-022, Aug. 25, 1988 (Finnigan I)
Appeal of Finnigan Corp, 88-SBE-022-A, Jan. 24, 1990 (Finnigan II)
Appeal of The NutraSweet Company, 92-SBE-024, Oct. 29, 1992
Appeal of Joyce, Inc., 66-SBE-070, Nov. 23,1966
Apr. 22, 1999
99-SBE-005-AHUFFY CORPORATION
PETITION FOR REHEARING
UNITARY BUSINESS-APPORTIONMENT
PROSPECTIVE APPLICATION - NEW LAW/DECISIONS
Harper v. Virginia Department of Taxation (1993) 509 U.S. 86
Newman v. Superior Court (1989) 48 Cal.3d 973
Waller v. Truck Ins. Exchange, Inc. (1995) 11 Cal.4th 1
Forster Shipbldg. Co. v. County of Los Angeles (1960) 54 Cal.2d 450
Sept. 1, 1999
99-SBE-006ERNEST J. TEICHERT
INTEREST ABATEMENT
JURISDICTION
STANDARD OF REVIEW
Revenue and Taxation Code section 19104
Sept. 29, 1999
99-SBE-007MICHAEL AND SONIA KISHNER
INTEREST ABATEMENT
JURISDICTION
STANDARD OF REVIEW
Revenue and Taxation Code section 19104
Sept 29, 1999
99-SBE-008JOHN MANTER
CALIFORNIA SOURCE INCOME
INCOME FROM INTANGIBLES
NONRESIDENT
S CORPORATIONS
Revenue and Taxation Code section 17041
Revenue and Taxation Code section 17952
Revenue and Taxation Code section 18535
Revenue and Taxation Code section 23801
California Code of Regulations, title 18, section 17951
Dec. 9, 1999