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Last modified:  10/05/06

Franchise and Income Tax Formal Legal Opinions Adopted in 1964

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Appeal No. Appeal Name Date
64-SBE-001 GAYER, JACK B. AND PETRONELA
ILLEGAL ACTIVITIES
BUSINESS EXPENSE		 Jan. 7, 1964
64-SBE-002 MARGASON, DAVID D. AND ALICE L.
ILLEGAL ACTIVITIES		 Jan. 8, 1964
64-SBE-003 NO-SAG SPRING CO.
FRANCHISE TAX - COMPUTATION
DOING BUSINESS IN CALIFORNIA		 Jan. 7, 1964
64-SBE-004 ACME ACCEPTANCE CORP.
FRANCHISE TAX - COMPUTATION
DOING BUSINESS		 Dec. 11, 1963
64-SBE-005 SHERANIAN, HEROND N. AND MARIE
JURISDICTION
NOTICE OF PROPOSED ASSESSMENT (NPA)
MAIL - TIMELINESS / POSTMARK / PRESUMPTIONS		 Jan. 7, 1964
64-SBE-006 MOSES, RAYMOND H. AND MAYME Jan. 7, 1964
64-SBE-007 JONES, ROY C. AND THELMA A. Jan. 7, 1964
64-SBE-008 CAMICIA, ALBERT A. G. AND ERNA Jan. 7, 1964
64-SBE-009 THOMPSON, ARDY T. AND HELEN
 Jan. 7, 1964
64-SBE-010 SOUTHLAND PUBLISHING CO., INC.
DEDUCTION - COMPENSATION
DEDUCTION FOR REASONABLE COMPENSATION
COMPENSATION - REASONABLE V. UNREASONABLE		 Jan. 7, 1964
64-SBE-011 BAILEY, H. W. AND EVELYN, ET AL.
ILLEGAL ACTIVITES		 Jan. 7, 1964
64-SBE-012 GAYER, M. D.
ILLEGAL ACTIVITES		 Jan. 7, 1964
64-SBE-013 TREVOR, HENRY AND RUTH
STATUTE OF LIMITATIONS - REFUNDS		 Jan. 7, 1964
64-SBE-014 ATLANTIS SALES CORP.
UNITARY BUSINESS - APPORTIONMENT
SALES FACTOR
PROPERTY FACTOR		 Jan. 7, 1964
64-SBE-015 ARONOFF, STUART, ET AL. Feb. 18, 1964
64-SBE-016 ARC INVESTMENT CO.
BANKS & FINANCIAL CORPORATIONS		 Feb. 18, 1964
64-SBE-017 RIVERSIDE CEMENT CO.
STATUTORY CONSTRUCTION
FRANCHISE TAX - COMPUTATION		 Feb. 18, 1964
64-SBE-018 OVERSEAS CENTRAL ENTERPRISE, INC.
UNITARY BUSINESS - APPORTIONMENT
SALES FACTOR		 Feb. 18, 1964
64-SBE-019 VAN RIPER, CHARLOTTE M.
INSTALLMENT SALES		 Feb. 18, 1964
64-SBE-020 ANDREWS, MAX M. AND MARION J.
ILLEGAL ACTIVITIES		 Feb. 18, 1964
64-SBE-021 BREITMAN, HARRY B. AND MAIZIE E.
BAD DEBT
LOSSES - YEAR SUSTAINED		 Feb. 18, 1964
64-SBE-022 BLANC CORP.
DOING BUSINESS		 Feb. 18, 1964
64-SBE-023 FIRST FEDERAL SAVINGS AND LOAN ASSN. OF SAN DIEGO
ACCOUNTING METHODS - CHANGE IN PERIOD OR METHOD		 Feb. 18, 1964
64-SBE-024 MOORE, NATHAN AND JEANNE
ILLEGAL ACTIVITIES
BUSINESS EXPENSE		 Feb. 18, 1964
64-SBE-025 WILDING, MICHAEL AND ELIZABETH TAYLOR
ALIMONY		 Feb. 18, 1964
64-SBE-026 ALLIED PROPERTIES
UNITARY BUSINESS - COMBINATION
UNITARY BUSINESS - DIVERSE LINES OF BUSINESS		 Mar. 17, 1964
64-SBE-027 GAYER, JACK B. AND PETRONELA Mar. 17, 1964
64-SBE-028 MARGASON, DAVID D. AND ALICE L. Mar. 17, 1964
64-SBE-029 HICKMAN, LEONARD J. AND CLARA
 Mar. 17, 1964
64-SBE-030 SPIVAK, LESLIE A.
ALIMONY
EXEMPTION CREDIT		 Mar. 17, 1964
64-SBE-031 BAILEY, H. W. AND EVELYN Mar. 17, 1964
64-SBE-032 VAN DEVENTER, WILLIAM C. AND JUNE R.
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION		 Mar. 17, 1964
64-SBE-033 DRUYF, LEMAN AND PETRONELLA
CREDIT - TAXES PAID
STATUTORY CONSTRUCTION		 Mar. 17, 1964
64-SBE-034 TVETE, KENNETH K. AND CHASE, PARILEE J.
ILLEGAL ACTIVITIES
BUSINESS EXPENSE		 Mar. 17, 1964
64-SBE-035 SHAFFER AND MADSEN, INC.
CORPORATE LIQUIDATIONS		 Mar. 17, 1964
64-SBE-036 MONTGOMERY LAND CO.
DOING BUSINESS
FRANCHISE TAX - COMPUTATION		 Mar. 17, 1964
64-SBE-037 KEENE, WALTER M. AND ELLEN R.
ILLEGAL ACTIVITIES
BUSINESS EXPENSES		 Mar. 17, 1964
64-SBE-038 MAST, JACK AND PAULINE
ILLEGAL ACTIVITIES		 Mar. 17, 1964
64-SBE-039 EWERT, RICHARD A. AND VIRGINIA R.
FRAUD
PENALTY - FRAUD		 Apr. 7, 1964
64-SBE-040 FARLOW, W. R. AND EMMA
ILLEGAL ACTIVITIES
STATUTE OF LIMITATIONS - ASSESSMENTS		 Apr. 7, 1964
64-SBE-041 TANENBAUM, H. J. AND LILLYAN
BAD DEBT
DEDUCTION - BAD DEBT		 Apr. 7, 1964
64-SBE-042 MAST, JACK AND PAULINE Apr. 20, 1964
64-SBE-043 DAVIS, GEORGE W. AND GERTRUDE SMITH
RESIDENCY		 Apr. 20, 1964
64-SBE-044 SPEAR, ALBION W. AND VIRGINIA B.
FEDERAL ACTION
BUSINESS EXPENSE
DEDUCTION - HOBBY LOSS		 Apr. 20, 1964
64-SBE-045 YOUNG, GEORGE AND RUBY
ILLEGAL ACTIVITIES
BUSINESS EXPENSE		 Apr. 20, 1964
64-SBE-046 BIGGIE FURNITURE CO.
SUSPENDED DOMESTIC CORPORATION
JURISDICTION
BANKRUPTCY		 May 12, 1964
64-SBE-047 UNITED CALIFORNIA BANK
CAPITALIZED EXPENSES
PENSION PLANS / QUALIFIED PLANS		 May 12, 1964
64-SBE-048 W. J. VOIT RUBBER CO.
UNITARY BUSINESS - GENERAL
BUSINESS / NONBUSINESS INCOME		 May 12, 1964
64-SBE-049 HARTFORD FINANCE CORP. OF SAN BERNARDINO
JEOPARDY ASSESSMENTS
BANKS & FINANCIAL CORPORATIONS		 May 12, 1964
64-SBE-050 NEWTON, GEORGE E.
BAD DEBT
LOAN V. CAPITAL CONTRIBUTION		 May 12, 1964
64-SBE-051 MOORE, NATHAN AND JEANNE May 12, 1964
64-SBE-052 FIRST FEDERAL SAVINGS AND LOAN ASSN. SAN DIEGO May 12, 1964
64-SBE-053 EWERT, RICHARD A. AND VIRGINIA R. May 12,1964
64-SBE-054 FIRST NATIONAL BANK OF CHICAGO
TRUSTS - GENERAL		 June 23, 1964
64-SBE-055 BORZAGE, RENA B.
ALIMONY V. PROPERTY SETTLEMENT
ALIMONY		 June 23, 1964
64-SBE-056 YOUNG, GEORGE AND RUBY June 23, 1964
64-SBE-057 W. J. VOIT RUBBER CORP. June 23, 1964
64-SBE-058 HARTFORD FINANCE CORP. OF SAN BERNARDINO
 June 23, 1964
64-SBE-059 SWEETS COMPANY OF AMERICA, INC.
UNITARY BUSINESS - APPORTIONMENT
DISTORTION IN THE UDITPA APPORTIONMENT FORMULA
SALES FACTOR		 June 23, 1964
64-SBE-060 HOWARD BUILDING CORP.
DEDUCTION - TAXES PAID		 June 23, 1964
64-SBE-061 ENCINO PARK, INC., ET AL.
INCOME ALLOCATION
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
CORPORATION ORGANIZATION & REORGANIZATIONS		 June 23, 1964
64-SBE-062 MODESTO BOWL, INC.
COMPENSATION - REASONABLE V. UNREASONABLE
BUSINESS EXPENSE		 June 23, 1964
64-SBE-063 WILLSON, JACK AND ROBERTA
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
BACK PAY		 June 29, 1963
64-SBE-064 ODENHEIMER, M. G. AND FAYE W.
EXEMPT INTEREST / DIVIDEND
INTEREST INCOME		 June 29, 1963
64-SBE-065 BORZAGE, RENA B. Oct. 27, 1964
64-SBE-066 ENCINO PARK, INC., ET AL.
 Oct. 27, 1964
64-SBE-067 SIMCO, INC.
UNITARY BUSINESS - COMBINATION
UNITARY BUSINESS - APPORTIONMENT		 Oct. 27, 1964
64-SBE-068 ARMSTRONG, ESTATE OF ANNA, DECEASED
INSTALLMENT SALES
LATE FILING PENALTY
PENALTY - LATE FILING		 Oct. 27, 1964
64-SBE-069 WESSEL, ALFRED AND LOUISE Oct. 27, 1964
64-SBE-070 GISSKE, HUGO AND MARGARET J., ET AL.
CONSTRUCTIVE DIVIDEND		 Oct. 27, 1964
64-SBE-071 BURKE, DAVID W. AND MARION, ET AL.
S CORPORATIONS
DIVIDENDS RECEIVED / DIVIDEND INCOME		 Oct. 27, 1964
64-SBE-072 GOLDSMITH, STANLEY H.
DEPENDENT EXEMPTIONS		 Oct. 27, 1964
64-SBE-073 THOMAS, CARLTON F. AND JACQUELINE G.
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION		 Oct. 27, 1964
64-SBE-074 ELMORE, JOHN J., ET AL.
TRUSTS - GENERAL		 Oct. 27, 1964
64-SBE-075 KUGELMASS, JOSEPH A. AND ELIZABETH
TAXABLE INCOME		 Oct. 27, 1964
64-SBE-076 HAMILTON, LOLITA W.
HEAD OF HOUSEHOLD		 Oct. 27, 1964
64-SBE-077 KING, JAMES T.
CAPITAL GAIN / LOSS
EQUITABLE RECOUPMENT		 Oct. 27, 1964
64-SBE-078 CAMPBELL CHAIN CO. OF CALIFORNIA
UNITARY BUSINESS - COMBINATION
UNITARY BUSINESS APPORTIONMENT		 Oct. 27, 1964
64-SBE-079 ANDEREGG, G. F. AND LOUISE M.
TAXABLE INCOME
DEDUCTIONS - GENERAL		 Oct. 27, 1964
64-SBE-080 BROWN, MORLYN L. AND VELMA K.
TAX YEAR / FISCAL YEAR
JOINT RETURNS
ACCOUNTING METHOD - CHANGE IN PERIOD OR METHOD		 Oct. 27, 1964
64-SBE-081 KETTENHOFEN, ERNEST W. AND ALTA M.
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
ACCOUNTING METHODS		 Oct. 27, 1964
64-SBE-082 LIVIE, HUGH S. AND NINA J.
CREDIT - TAXES PAID
CREDIT - OTHER STATE TAXES		 Oct. 28, 1964
64-SBE-083 RICHFIELD OIL CORP.
PROPERTY FACTOR
UNITARY BUSINESS - GENERAL		 Nov. 17, 1964
64-SBE-084 UNION OIL CO. OF CALIFORNIA
UNITARY BUSINESS - GENERAL
PROPERTY FACTOR		 Nov. 17, 1964
64-SBE-085 CONSTRUCTION INDUSTRIES EXPOSITION AND HOME SHOW OF SOUTHERN CALIFORNIA
NONPROFIT ORGANIZATION		 Nov. 17, 1964
64-SBE-086 CONTINENTAL HOLDING CORP.
STATUTORY CONSTRUCTION
CANCELATION OF DEBT		 Nov. 17, 1964
64-SBE-087 RAY, CHARLES H. AND VIRGINIA B.
CAPITAL GAIN/LOSS		 Nov. 17, 1964
64-SBE-088 CATLIN, ROBERT M., JR. AND ESTHER H.
INSTALLMENT SALES		 Nov. 17, 1964
64-SBE-089 COHEN, ESTATE OF SAMUEL
DEDUCTION - BUSINESS EXPENSE
BUSINESS EXPENSE		 Nov. 17, 1964
64-SBE-090 COHEN, ESTATE OF SAMUEL Nov. 17, 1964
64-SBE-091 CUTTER LABORATORIES
UNITARY BUSINESS - COMBINATION		 Nov. 17, 1964
64-SBE-092 LIVIE, HUGH S. AND NINA J. Dec. 18, 1964
64-SBE-093 GOLDSMITH, STANLEY H. Dec. 18, 1964
64-SBE-094 KETTENHOFEN, ERNEST W. AND ALTA M. Dec. 18, 1964
64-SBE-095 AMERICAN PHOTOCOPY EQUIPMENT CO.
LATE FILING PENALTY
NOTICE AND DEMAND PENALTY
PENALTY - LATE FILING
PENALTY - NOTICE AND DEMAND		 Dec. 18, 1964
64-SBE-096 INN AT LA JOLLA, INC.
LOSSES - GENERAL		 Dec. 18, 1964
64-SBE-097 KROEHLER MFG. CO.
INTEREST EXPENSE / INTEREST OFFSET
INTERCOMPANY DIVIDENDS		 Dec. 18, 1964
64-SBE-098 WESTERN ASPHALT AND REFINERY CO.
LEASE / CONDITIONAL SALE		 Dec. 18, 1964
64-SBE-099 GISH, GLEN AND GENEVIEVE
GIFTS
YEAR OF INCLUSION / TIMING OF INCOME RECOGNITION
TAXABLE INCOME		 Dec. 18, 1964
64-SBE-100 MEAD, LOWELL D. AND MARY E.
CREDIT - OTHER STATE TAXES		 Dec. 18, 1964
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