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| Appeal No. |
Appeal Name |
Date |
| 2007-SBE-001 |
BENJAMIN R. DU AND CARMELA L. DU
DISMISSAL OF APPEAL
INTEREST – IMPOSITION
INTEREST – SUSPENSION
JURISDICTION
VOLUNTARY COMPLIANCE INITIATIVE
Revenue and Taxation Code section 19101
Revenue and Taxation Code section 19116
Revenue and Taxation Code section 19324
Revenue and Taxation Code section 19752
|
July 17, 2007 |
| 2007-SBE-001-A |
BENJAMIN R. DU AND CARMELA L. DU, opinion on petition for rehearing
DISMISSAL OF APPEAL
JURISDICTION
PETITION FOR REHEARING
Revenue and Taxation Code section 19334
|
Feb. 26, 2008 |
| 2007-SBE-002 |
LARRY GEISEL AND RHODA GEISEL
ECONOMIC SUBSTANCE
SUBSTANCE V. FORM
Frank Lyon Co. v. United States (1978) 435 U.S. 561
Provost v. United States (1926) 269 U.S. 443
|
Dec. 12, 2007 |
| 2007-SBE-003 |
PAUL L. MICKELSEN AND PATRICIA MICKELSEN
INTEREST – IMPOSITION
INTEREST – SUSPENSION
VOLUNTARY COMPLIANCE INITIATIVE
Revenue and Taxation Code section 19101
Revenue and Taxation Code section 19104
Revenue and Taxation Code section 19116
Revenue Ruling 2005-4
FTB Notice 2005-4
|
Dec. 12, 2007 |
|
