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| Appeal No. |
Appeal Name |
Date |
| 86-SBE- 001 |
ALEXANDER GLEN
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
Health & Saf. Code, section 11350, et seq. |
Feb. 4, 1986 |
| 86-SBE- 002 |
ALLEN, WILLIS M. AND RUTH A.
OTHER STATE TAX CREDIT
DOUBLE TAXATION
PREFERENCE TAX
Revenue and Taxation Code § 18001 |
Feb. 4, 1986 |
| 86-SBE- 003 |
ANDERSON, IDA B.
ENERGY CONSERVATION TAX CREDIT
CREDIT – ENERGY CONSERVATION
Revenue and Taxation Code § 17052.4 |
Feb. 4, 1986 |
| 86-SBE- 004 |
ANDRESIAN, ANDRE AND SUZANNE
BAD DEBT DEDUCTION
YEAR OF INCLUSION
BUSINESS/NONBUSINESS INCOME |
Feb. 4, 1986 |
| 86-SBE- 005 |
BUILDING INDUSTRY ASSOCIATION OF SUPERIOR CALIFORNIA
EXEMPT INCOME
TAX EXEMPT ORGANIZATION
INSURANCE COMPANIES
Revenue and Taxation Code § 23734
Treas. Reg. 1.513
Carolinas Farm & Power Equipment Dealers v. United States (4th Cir. 1983) 699 F.2d 167; Professional Ins. Agents of Michigan v. Commissioner (6th Cir. 1984) 726 F.2d 1097. |
Feb. 4, 1986 |
| 86-SBE- 006 |
CARVER, BRUCE A. AND SUSAN E., AND
RANDALL B. AND SUZETTE CARVER
RETAINED EARNINGS
RELATED PARTY TRANSACTIONS
LOAN RECOURSE/NON RECOURSE
DIVIDENDS RECEIVED/DIVIDEND INCOME
CLOSELY HELD CORPORATIONS
ADVANCE PAYMENTS |
Feb. 4, 1986 |
| 86-SBE- 007 |
CASSEBARTH, GEORGIA
BAD DEBT DEDUCTION
YEAR OF INCLUSION
Revenue and Taxation Code § 17207 |
Feb. 4, 1986 |
| 86-SBE- 008 |
CHARLES MCCANDLESS TILE CONTRACTOR, INC.
ACCOUNTING METHODS
BAD DEBT RESERVE
Revenue and Taxation Code § 24348
Black Motor Co. v. Commissioner (1940) 41 B.T.A., 300 AFFD. On other issues, 125 F. 2d 977 (6th Cir. 1942). |
Feb. 4, 1986 |
| 86-SBE- 009 |
CORSO, JOE
NOTE – AT RISK/RECOURSE/NON RECOURSE/VALUE
CHARACTER OF GAIN
BASIS
GAIN OR LOSS – GENERAL
Revenue and Taxation Code § 18031 |
Feb. 4, 1986 |
| 86-SBE- 010 |
CROMWELL, MARTIN F. AND PATRICIA G.
RESIDENCY
DOMICILE – COMMERCIAL/INDIVIDUAL
Revenue and Taxation Code § 17014 |
Feb. 4, 1986 |
| 86-SBE- 011 |
EMMERSON, CAROLYN I., GEORGE EMMERSON AND
MARK EMMERSON
TRUSTS – GENERAL
CHARACTER OF GAIN
PARTNERSHIPS; BUSINESS LOSS
Revenue and Taxation Code § 17711, 17752 |
Feb. 4, 1986 |
| 86-SBE- 012 |
ENGELBRECHT, FREDERICK AND CAROL
STATUTE OF LIMITATIONS
FEDERAL ACTIONS
Revenue and Taxation Code §§ 18451, 18586.2 |
Feb. 4, 1986 |
| 86-SBE- 013 |
FOOTHILL PUBLISHING CO. AND
THE RECORD LEDGER, INC.
JURISDICTION
ACCOUNTING METHODS
UNITARY BUSINESS – COMBINATION
SALES FACTOR – THROWBACK/THROW BACK
UNITARY BUSINESS – APPORTIONMENT
Revenue and Taxation Code § 25101, 25135 |
Feb. 4, 1986 |
| 86-SBE- 014 |
GABRIK, MICHAEL T. AND PATRICIA C.
RESIDENCY
DOMICILE – COMMERCIAL/INDIVIDUAL
Revenue and Taxation Code § 17014 |
Feb. 4, 1986 |
| 86-SBE- 015 |
GABRIK, MICHAEL T. AND PATRICIA C.
PETITION FOR REHEARING |
May 6, 1986 |
| 86-SBE- 016 |
GIESEA, FREDERICK A. AND JEAN C.
GENERAL GAIN AND LOSS
BASIS |
Feb. 4, 1986 |
| 86-SBE- 017 |
HARDING, ROBERT E.
RESIDENCY
DOMICILE – COMMERCIAL/INDIVIDUAL
Revenue and Taxation Code § 17014 |
Feb. 4, 1986 |
| 86-SBE- 018 |
HART, DEAN L. AND CAROL R.
PARTNERSHIPS
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
LOAN – RECOURSE/NONRECOURSE
MISCELLANEOUS PENALTIES
Revenue and Taxation Code § 17206
Revenue and Taxation Code § 17561 |
Feb. 4, 1986 |
| 86-SBE- 019 |
KERSHAW, CHARLES H. AND MARGARET N., AND
JOHN R. AND LOIS E. KERSHAW
DIVIDENDS RECEIVED/DIVIDEND INCOME
BAD DEBT DEDUCTION
ADVANCE PAYMENTS; BUSINESS LOSS
PARTNERHSIPS
LOAN-RECOURSE/NONRECOURSE
Revenue and Taxation Code § 17207
Revenue and Taxation Code § 17915
Revenue and Taxation Code § 17071 |
Feb. 4, 1986 |
| 86-SBE- 020 |
LA MONTAINE, JOHN
EXEMPT INCOME
EXEMPT INTEREST/DIVIDEND |
Feb. 4, 1986 |
| 86-SBE- 021 |
LASH, TERRY R.
NOTICE AND DEMAND PENALTY
LATE FILING PENALTY
REASONABLE CAUSE – PENALTIES |
Feb. 4, 1986 |
| 86-SBE- 022 |
MARKETING MANAGEMENT, INC.
UNITARY BUSINESS – APPORTIONMENT
UNITARY BUSINESS – GENERAL
UNITARY BUSINESS – COMBINATION
INSURANCE COMPANIES |
Feb. 4, 1986 |
| 86-SBE- 023 |
MAYNARD, LARRY R.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Feb. 4, 1986 |
| 86-SBE- 024 |
MCPHERSON, ALAN L. AND CLAIRE
STATUTE OF LIMITATIONS
BUSINESS EXPENSE DEDUCTION |
Feb. 4, 1986 |
| 86-SBE- 025 |
MENDOZA, RAFAEL E.
BAD DEBT DEDUCTION
NOTE-AT RISK/RECOURSE/NONRECOURSE/VALUE
BUSINESS LOSS
BUSINESS/NONBUSINESS INCOME
Revenue and Taxation Code § 17207 |
Feb. 4, 1986 |
| 86-SBE- 026 |
MOLLATH, LINTON AND ELIZABETH
BUSINESS EXPENSE DEDUCTION
COMPENSATION – REASONABLE V. UNREASONABLE
BAD DEBT DEDUCTION
CHARACTER OF GAIN
Revenue and Taxation Code § 17202
Revenue and Taxation Code § 17207 |
Feb. 4, 1986 |
| 86-SBE- 027 |
MOTOWN RECORD CORPORATION,
JOBETE MUSIC COMPANY, INC., AND
MULTI-MEDIA MANAGEMENT CORPORATION
COMPENSATION – REASONABLE V.UNREASONABLE |
Feb. 4, 1986 |
| 86-SBE- 028 |
MOTOWN RECORD CORPORATION,
JOBETE MUSIC COMPANY, INC., AND
MULTI-MEDIA MANAGEMENT CORPORATION
PETITION FOR REHEARING |
May 6, 1986 |
| 86-SBE- 029 |
MULTIQUIP, INC.
RESERVE
BAD DEBT
ACCOUNTING METHODS
Revenue and Taxation Code § 24348
Black Motor Co. V. Commissioner (1940) 41 B.TA. 300
Thor Power Tool Co., v. Commissioner, 439 U.S. 522 (1979) |
Feb. 4, 1986 |
| 86-SBE- 030 |
NAPP SYSTEMS (USA), INC.
ESTIMATE TAX PENALTY
MINIMUM TAX
REFUND CLAIMS
Revenue and Taxation Code § 26071 |
Feb. 4, 1986 |
| 86-SBE- 031 |
NORTON, JOHN H. AND MARIE E.
TAX SHELTERS
PARTNERSHIPS
CANCELLATION OF DEBT
TAXABLE INCOME |
Feb. 4, 1986 |
| 86-SBE- 032 |
ORR, BERRY J. AND BETH L.
RENTERS CREDIT
RESIDENCY
JOINT RETURNS
Revenue and Taxation Code § 17053.5 |
Feb. 4, 1986 |
| 86-SBE- 033 |
PACIFIC BRIDGE COMPANY
NOT – AT RISK/RECOURSE/NONRECOURSE VALUE
YEAR OF INCLUSION
ACCOUNTING METHODS
OPTIONS; BUSINESS LOSS
Revenue and Taxation Code § 24684 |
Feb. 4, 1986 |
| 86-SBE- 034 |
SEEDLOCK, ROBERT F. AND HORTENSE N.
BAD DEBT DEDUCTION
ADVANCE PAYMENTS
CLOSELY HELD CORPORATIONS
NOTE- AT RISK/RECOURSE/NONRECOURSE VALUE
DEDUCTIONS – GENERAL
Revenue and Taxation Code § 17207
Revenue and Taxation Code § 17206 |
Feb. 4, 1986 |
| 86-SBE- 035 |
STEURER, EARL L. AND EVELYN R.
HOBBY LOSS DEDUCTION
BUSINESS LOSS
Revenue and Taxation Code § 17233 |
Feb. 4, 1986 |
| 86-SBE- 036 |
STRONG, SCOTT T.
RESIDENCY
DOMICILE – COMMERCIAL/INDIVIDUAL |
Feb. 4, 1986 |
| 86-SBE- 037 |
TOUSHIN, CHARLES R.
FEDERAL ACTION
FRANCHISE TAX BOARD – ACTIONS/RULINGS
Revenue and Taxation Code § 18586.2 |
Feb. 4, 1986 |
| 86-SBE- 038 |
TRAILS END, INC.
PETITION FOR REHEARING
UNITARY BUSINESS – GENERAL
UNITARY BUSINESS – COMBINATION |
Feb. 4, 1986 |
| 86-SBE- 039 |
WALKER, GEORGE A.
MOVING EXPENSE DEDUCTION
DEDUCTIONS - GENERAL |
Feb. 4, 1986 |
| 86-SBE- 040 |
WARD, GUY AND ALVENA
RETROACTIVE APPLICATION – LAW/DECISIONS
PROSPECTIVE APPLICATION – NEW LAW/DECISIONS
ROLLOVER OF GAIN ON SALE OF PRINCIPAL RESIDENCE
Revenue and Taxation Code § 18091 |
Feb. 4, 1986 |
| 86-SBE- 041 |
WHISENHUNT, ROBERT C.
REFUND CLAIMS
STATUTE OF LIMITATIONS
FEDERAL ACTION
Revenue and Taxation Code § 19053 |
Feb. 4, 1986 |
| 86-SBE- 042 |
ANDREINI & COMPANY AND
ASH SLOUGH VINEYARDS, INC.
BUSINESS/NONBUSINESS INCOME
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – GENERAL
CLOSELY HELD CORPORATION
INSURANCE COMPANIES |
Mar. 4, 1986 |
| 86-SBE- 043 |
BANCAL TRI-STATE CORPORATION
BUSINESS LOSS
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – GENERAL
ACCOUNTING METHODS
HOLDING COMPANY
BANKS AND FINANCIAL CORPORATIONS
FRANCHISE TAX BOARD – ACTIONS/RULINGS
PETITION FOR REHEARING
RETROACTIVE APPLICATION – LAW/DECISIONS |
Mar. 4, 1986 |
| 86-SBE- 044 |
BERRY ENTERPRISES, INC.
UNITARY BUSINESS – GENERAL |
Mar. 4, 1986 |
| 86-SBE- 045 |
BLOMSTERBERG, KENNETH AND SAUNDRA P.
FEDERAL ACTION
STATUTE OF LIMITATIONS |
Mar. 4, 1986 |
| 86-SBE- 046 |
BUCKLES, ARNOLD R. AND BESSIE
CORPORATE LIQUIDATIONS
CORPORATION ORGANIZAITON AND REORGANIZATION
DIVIDENDS RECEIVED/DIVIDEND INCOME
RETAINED EARNINGS
LIQUIDATION – REINCORPORAITON; REORGANIZATION
PETITION FOR REHEARING NOT SEPARATELY LISTED |
Mar. 4, 1986 |
| 86-SBE- 047 |
COLLINS, WIELAND H. AND JENNIE
HOBBY LOSS
FARM LOSS
Revenue and Taxation Code § 17233 |
Mar. 4, 1986 |
| 86-SBE- 048 |
CURRY, ROBERT T. AND M. R.
LATE PAYMENT PENALTY
REASONABLE CAUSE – PENALTIES
Revenue and Taxation Code § 18684.2 |
Mar. 4, 1986 |
| 86-SBE- 049 |
EVERGREEN MARINE CORPORATION (CALIF.) LTD.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – GENERAL
UNITARY BUSINESS – APPORTIONMENT
PAYROLL FACTOR
ACCOUNTING METHODS
UNCONSTITUTIONAL
Revenue and Taxation Code § 25137 |
Mar. 4, 1986 |
| 86-SBE- 050 |
FARGO RANCH LAND & CATTLE CO.
BUSINESS EXPENSE DEDUCTION
CONSTRUCTIVE RECEIPT
DIVIDENDS RECEIVED/DIVIDEND INCOME
CONSTRUCTIVE DIVIDENDS
Revenue and Taxation Code § 24343 |
Mar. 4, 1986 |
| 86-SBE- 051 |
FLETCHER, PAUL
NOTE – AT RISK/RECOURSE/NONRECOURSE/VALUE
PARTNERSHIPS
LOAN – RECOURSE/NONRECOURSE
Revenue and Taxation Code § 17599 |
Mar. 4, 1986 |
| 86-SBE- 052 |
FRENCH, ALAN
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENTS
BUSINESS LOSS
NEW ISSUE ON APPEAL |
Mar. 4, 1986 |
| 86-SBE- 053 |
GARCIA, ROLAND ARANDA
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENT |
Mar. 4, 1986 |
| 86-SBE- 054 |
GORDY, BERRY, JR.
RESIDENCY
HEAD OF HOUSEHOLD |
Mar. 4, 1986 |
| 86-SBE- 055 |
HAMZAVI, HOSSEIN A.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENT |
Mar. 4, 1986 |
| 86-SBE- 056 |
MID-WAY GMC, INC.
BAD DEBT RESERVE
Revenue and Taxation Code § 24348
Black Motor Co. v. Commissioner, 41 B.T.A. 300 (1940), AFFD on other issues, 125 F.2d977 (6th Cir. 1942) |
Mar. 4, 1986 |
| 86-SBE- 057 |
MILLER, ROGER D. AND MARY
THEFT LOSS
LATE FILING PENALTY
REASONABLE CAUSE – PENALTIES |
Mar. 4, 1986 |
| 86-SBE- 058 |
SEDLACEK, RICHARD R. AND HORTENSE M.
STATUTE OF LIMITATIONS
EXEMPT INTEREST/DIVIDEND
REFUND CLAIMS
EQUITABLE ESTOPPEL
Revenue and Taxation Code § 19053 |
Mar. 4, 1986 |
| 86-SBE- 059 |
SHALOR, INC.
COMPENSATION – REASONABLE V. UNREASONABLE
YEAR OF INCLUSION |
Mar. 4, 1986 |
| 86-SBE- 060 |
TAPLIN, JONATHAN T.
CAPITAL CONTRIBUTION
ADVANCE PAYMENTS
BAD DEBT DEDUCTION |
Mar. 4, 1986 |
| 86-SBE- 061 |
TELLES, ROBERT R.
INTEREST EXPENSE/INTEREST OFFSET
PARTNERSHIPS
YEAR OF INCLUSION |
Mar. 4, 1986 |
| 86-SBE- 062 |
TROPICANA INN, INC.
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – OWNERSHIP
UNITARY BUSINESS – GENERAL |
Mar. 4, 1986 |
| 86-SBE- 063 |
TWENTYMAN, JIM W.
DEDUCTIONS – GENERAL
BUSINESS EXPENSE DEDUCTION
RESIDENCY
INCOME AVERAGING
Revenue and Taxation Code § 18243 |
Mar. 4, 1986 |
| 86-SBE- 064 |
WHEELER, ABNER AND LILLIE M.
BAD DEBT DEDUCTION
YEAR OF INCLUSION
BANKRUPTCY
CHARACTER OF GAIN
GAIN OR LOSS – GENERAL
MISCELLANEOUS LOSS
GAMBLING LOSS
PRIZE |
Mar. 4, 1986 |
| 86-SBE- 065 |
ANTLE, ROBERT V. AND SUE
PREFERENCE TAX
TAX BENEFIT RULE
FARM LOSS
EXEMPTION CREDIT
PETITION FOR REHEARING |
Apr. 9, 1986 |
| 86-SBE- 066 |
COGSWELL, ESTATE OF ANNA
PREFERENCE TAX
TAX BENEFIT RULE
PETITION FOR REHEARING |
Apr. 9, 1986 |
| 86-SBE- 067 |
COLLINS, JAMES A. AND CAROL A.
PREFERENCE TAX
FARM LOSS
ORDINARY V. CAPITAL LOSS
Revenue and Taxation Code § 17064.7 |
Apr. 9, 1986 |
| 86-SBE- 068 |
DAVIS, MARJORIE LILLIE
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENT |
Apr. 9, 1986 |
| 86-SBE- 069 |
DESIGN MART, INC.
BAD DEBT RESERVE
Black Motor Co. v. Commissioner, 41 B.T.A. 300 (1940)
Revenue and Taxation Code § 24348 |
Apr. 9, 1986 |
| 86-SBE- 070 |
FARIA DAIRY, INC.
BUSINESS EXPENSE DEDUCTION
LOAN – RECOURSE/NONRECOURSE
RELATED PARTY TRANSACTIONS
Revenue and Taxation Code § 24343 |
Apr. 9, 1986 |
| 86-SBE- 071 |
FOX, BASIL K. AND FLOY C.
RESIDENCY
DOMICILE – COMMERCIAL/INDIVIDUAL |
Apr. 9, 1986 |
| 86-SBE- 072 |
HAGEN, MAGNUS F. AND DENISE
PREFERENCE TAX
SMALL BUSINESS STOCK
PETITION FOR REHEARING
Revenue and Taxation Code § 17063.11
Revenue and Taxation Code § 18162.5 |
Apr. 9, 1986 |
| 86-SBE- 073 |
HEALY, JOSEPH J.
TAX BASIS; GROSS INCOME
CHARACTER OF GAIN
GAIN OR LOSS – GENERAL
OPTIONS; EQUITABLE ESTOPPEL
YEAR OF INCLUSION
Revenue and Taxation Code § 17122.7 |
Apr. 9, 1986 |
| 86-SBE- 074 |
HOLIDAY INNS, INC.
PARTNERSHIPS
INSTALLMENT SALES
TAXABLE INCOME
BUSINESS/NONBUSINESS INCOME
CHARACTER OF GAIN
UNITARY BUSINESS – APPORTIONMENT |
Apr. 9, 1986 |
| 86-SBE- 075 |
HOUSE, ANDREW F. AND OPAL M. AND KENNETH G.
AND MARJORIE L. HOUSER
DEFERRAL OF INCOME
LIKEKIND EXCHANGE
NOTE – AT RISK/RECOURSE/NONRECOURSE/VALUE
PETITION FOR REHEARING
Revenue and Taxation Code § 18081 |
Apr. 9, 1986 |
| 86-SBE- 076 |
JOELSON, MARSHALL D. AND UNA F.
BAD DEBT DEDUCTION
YEAR OF INCLUSION
LOAN-RECOURSE/NONRECOURSE
Revenue and Taxation Code § 17207 |
Apr. 9, 1986 |
| 86-SBE- 077 |
KAHN, ESTATE OF ALBERT (DEC'D) AND LILLIAN
TAXABLE INCOME; ACCOUNTING METHODS
PREFERENCE TAX
RESIDENCY; ACCRUAL-NONRESIDENCY
OTHER STATE TAX CREDIT
GAIN OR LOSS – GENERAL
GAIN EXCLUSION |
Apr. 9, 1986 |
| 86-SBE- 078 |
KRECHMAN, DAVID AND GOLDIE
THEFT LOSS
Revenue and Taxation Code § 17206 |
Apr. 9, 1986 |
| 86-SBE- 079 |
KURT WILLE ELECTRIC, INC.
BUSINESS EXPENSE DEDUCTION
DIVIDEND RECEIVED/DIVIDEND INCOME
BUSINESS/NONBUSINESS INCOME
CLOSELY HELD CORPORATONS
FARM LOSS; HOBBY LOSS DEDUCTION
CONSTRUCTIVE DIVIDENDS |
Apr. 9, 1986 |
| 86-SBE- 080 |
PENFOLD, WILBERT L. AND DORIS
RESIDENCY
DOMICILE – COMMERCIAL/INDIVIDUAL |
Apr. 9, 1986 |
| 86-SBE- 081 |
STILES, JOHN R. AND DOROTHY M.
GAIN OR LOSS – GENERAL
INSTALLMENT SALES
REFUND CLAIMS |
Apr. 9, 1986 |
| 86-SBE- 082 |
WILLE, KURT AND ELISE
GROSS INCOME
BUSINESS EXPENSE DEDUCTION
DIVIDENDS RECEIVED/DIVIDEND INCOME
CLOSELY HELD CORPORATION
TAXABLE INCOME
CONSTRUCTIVE DIVIDENDS |
Apr. 9, 1986 |
| 86-SBE- 083 |
WYBENGA, JACK AND LIAN N.
PARTNERSHIPS
NOTE – AT RISK/RECOURSE/NONRECOURSE/VALUE
BASIS
BUSINESS LOSS |
Apr. 9, 1986 |
| 86-SBE- 084 |
ALLEN, JOHN H. AND GERALDINE E.
CASUALTY LOSS
Revenue and Taxation Code § 17206 |
May 6, 1986 |
| 86-SBE- 085 |
ARNOLD, DENNIS AND CYNTHIA
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASSESSMENT
LATE FILING PENALTY
GROSS INCOME
NEGLIGENCE PENALTY
GAIN OR LOSS – GENERAL |
May 6, 1986 |
| 86-SBE- 086 |
BREDERO CALIFORNIA, INC., BREDERO CONSULTING, INC., AND BEST BLOCKS, INC.
UNITARY BUSINESS – COMBINATION
HOLDING COMPANY
UNITARY BUSINESS – INTRASTATE
MINIMUM TAX
NEXUS
UNITARY BUSINESS – GENERAL |
May 6, 1986 |
| 86-SBE- 087 |
CHUNG, CONSTANCE Y.
BAD DEBT DEDUCTION
LOAN – ADD GUARANTEE
GIFT
Revenue and Taxation Code § 17207 |
May 6, 1986 |
| 86-SBE- 088 |
DEXTER, GREG L.
NOTICE AND DEMAND PENALTY
RETURNS
TIMELY MAILING
NEGLIGENCE PENALTY
Revenue and Taxation Code § 18431 |
May 6, 1986 |
| 86-SBE- 089 |
DREYFUSS DEVELOPMENT CORPORATION
NOTE – AT RISK/RECOURSE/NONRECOURSE/VALUE |
May 6, 1986 |
| 86-SBE- 090 |
EMMANUEL N. MBA, M. D., INC.
BUSINESS EXPENSE DEDUCTION
DEPRECIATION/AMORTIZATION
LOAN-RECOURSE/NONRECOURSE |
May 6, 1986 |
| 86-SBE- 091 |
FINDLEY, EUGENE C.
NOTICE AND DEMAND PENALTY
REASONABLE CAUSE – PENALTIES
RETURNS
LATE FILING PENALTY
LAST KNOWN ADDRESS RULE |
May 6, 1986 |
| 86-SBE- 092 |
GLOVER, LYNN W., JR. AND JUNE R. GLOVER
BUSINESS EXPENSE DEDUCTION |
May 6, 1986 |
| 86-SBE- 093 |
JACKSON, GAYLE
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
JEOPARDY ASESSMENTS
GROSS INCOME |
May 6, 1986 |
| 86-SBE- 094 |
JACOBO, JESUS aka JESSIE JACABO
ILLEGAL ACTIVITIES
JEOPARDY ASESSMENTS
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
GROSS INCOME |
May 6, 1986 |
| 86-SBE- 095 |
LAMOREAUX, NORBERT R. AND JOAN M.
ORDINARY V. CAPITAL LOSS
ORIGINAL ISSUE DISCOUNT (OID)
Revenue and Taxation Code § 18161 |
May 6, 1986 |
| 86-SBE- 096 |
LEGGIT, DENNIS
ENERGY CONSERVATION TAX CREDIT
CREDIT – ENERGY CONSERVATION
Revenue and Taxation Code § 17052.4 |
May 6, 1986 |
| 86-SBE- 097 |
MARKUS, ESTATE OF MARION
PARTNERSHIPS
CALIFORNIA SOURCE INCOME
RESIDENCY
GROSS INCOME
DIVIDENDS RECEIVED/DIVIDEND INCOME
STATUTE OF LIMITATIONS
Revenue and Taxation Code § 17952 |
May 6, 1986 |
| 86-SBE- 098 |
NASSAR, THEODORE R. AND AIDA
FARM LOSS
HOBBY LOSS DEDUCTION
Revenue and Taxation Code § 17233 |
May 6, 1986 |
| 86-SBE- 099 |
SHERPA, KARLDEN
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
GROSS INCOME
JEOPARDY ASSESSMENTS |
May 6, 1986 |
| 86-SBE- 100 |
STEVENS, EDWIN O. AND WANDA L.
RESIDENCY
CALIFORNIA SOURCE INCOME |
May 6, 1986 |
| 86-SBE- 101 |
UNITED PARCEL SERVICE, INC.
UNITARY BUSINESS – APPORTIONMENT
PROPERTY FACTOR
PAYROLL FACTOR
SALES FACTOR |
May 6, 1986 |
| 86-SBE- 102 |
VOGEL, PHILIP J. AND GENEVIEVE
CHARITABLE CONTRIBUTION DEDUCTION
DEDUCTIONS – GENERAL
ORDINARY V. CAPITAL LOSS
BUSINESS EXPENSE DEDUCTION
INSURANCE COMPANIES
PETITION FOR REHEARING |
May 6, 1986 |
| 86-SBE- 103 |
WINGER, RICHARD C. AND DIANE
FARM LOSS
PREFERENCE TAX
PETITION FOR REHEARING
Revenue and Taxation Code § 17062 and 17063 |
May 6, 1986 |
| 86-SBE- 104 |
ABBOTT, DAVID A.
RESIDENCY
DOMICILE – COMMERCIAL/INDIVIDUAL |
June 10, 1986 |
| 86-SBE- 105 |
AMERICAN MEDICAL BUILDINGS, INC.
BUSINESS/NONBUSINESS INCOME
UNITARY BUSINESS – COMBINATION
UNITARY BUSINESS – APPORTIONMENT |
June 10, 1986 |
| 86-SBE- 106 |
ARMOUR OIL COMPANY
BUSINESS/NONBUSINESS/INCOME
DOMICILE – COMMERCIAL/INDIVIDUAL
UNITARY BUSINESS – APPORTIONMENT
NOTE – AT RISK/RECOURSE/NONRECOURSE/VALUE |
June 10, 1986 |
| 86-SBE- 107 |
BARUCH, KONSTANTYN AND ROSE
BUSINESS EXPENSE DEDUCTION
DEPRECIATION/AMORTIZATION
DEDUCTIONS – GENERAL
CLOSELY HELD CORPORATIONS
GIFTS |
June 10, 1986 |
| 86-SBE- 108 |
BOWEN, BERNELL R. AND LAN L.
RESIDENCY |
June 10, 1986 |
| 86-SBE- 109 |
BROCKETT, SHELDON I. AND HELEN E.
BURDEN OF PROOF
FEDERAL ACTION
TRUSTS – GENERAL |
June 18, 1986 |
| 86-SBE- 110 |
CALLANDER, HARRINGTON, AND BOST, A MEDICAL CORPORATION
BUSINESS EXPENSE
CAPITALIZED EXPENSES |
June 10, 1986 |
| 86-SBE- 111 |
CASSADY, RICHARD W.
BASIS
SMALL BUSINESS STOCK |
June 10, 1986 |
| 86-SBE- 112 |
FERBAR CORPORATION OF CALIFORNIA, INC.
DEPRECIATION/AMORTIZATION
COVENANT NOT TO COMPETE |
June 10, 1986 |
| 86-SBE- 113 |
GLEASON, MARSHALL T. AND ARLENE W.
REFUND CLAIMS |
June 10, 1986 |
| 86-SBE- 114 |
HADADY, ROBERT E. AND BETH B.
RELATED PARTY TRANSACTIONS |
June 10, 1986 |
| 86-SBE- 115 |
HOME BUDGET LOANS
BAD DEBT
REAL PROPERTY
BAD DEBT RESERVE |
June 10, 1986 |
| 86-SBE- 116 |
KOCH, RICHARD E.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
June 10, 1986 |
| 86-SBE- 117 |
MERCHANTS FURNITURE WAREHOUSE OF LONG BEACH, INC.
BAD DEBT
LOSSES – YEAR SUSTAINED |
June 10, 1986 |
| 86-SBE- 118 |
NEEME, EMIL AND MELVENE B.
FEDERAL ACTION
INTEREST – ABATEMENT
NOTICE OF PROPOSED ASSESSMENT (NPA) |
June 10, 1986 |
| 86-SBE- 119 |
ROSEGLEN CONSTRUCTION, INC.
FEDERAL ACTION
INSTALLMENT SALES
CANCELATION OF DEBT
BUSINESS EXPENSE |
June 10, 1986 |
| 86-SBE- 120 |
ROSS, OMER W. DECEASED
REFUND CLAIMS |
June 10, 1986 |
| 86-SBE- 121 |
SPIEGEL, SAM AND BETTY
CALIFORNIA SOURCE INCOME
NONRESIDENT
BURDEN OF PROOF
DUTY DAYS/WORKING DAYS |
June 10, 1986 |
| 86-SBE- 122 |
SUNDSTRAND CORPORATION
BUSINESS/NONBUSINESS INCOME
ACCOUNTING METHODS – CHANGE IN PERIOD OR METHOD |
June 10, 1986 |
| 86-SBE- 123 |
THOMAS, JOHN ELLIOTT
INCOME – ESTIMATED BY FRANCHISE TAX BOARD
ILLEGAL ACTIVITIES |
June 10, 1986 |
| 86-SBE- 124 |
TIMES FURNITURE COMPANY
LOSSES – GENERAL
BAD DEBT RESERVE
BAD DEBT |
June 10, 1986 |
| 86-SBE- 125 |
VILLA MARIA MANAGEMENT CORPORATION
INTEREST EXPENSE
COVENANT NOT TO COMPETE |
June 10, 1986 |
| 86-SBE- 126 |
WALTERS, WILLIAM L.
BUSINESS EXPENSE
DEDUCTION – BUSINESS EXPENSE |
June 10, 1986 |
| 86-SBE- 127 |
WESTLAKE PETROLEUM, INC.
BUSINESS/NONBUSINESS INCOME
INTEREST INCOME |
June 10, 1986 |
| 86-SBE- 128 |
WISE, STEPHEN T. AND ELEANOR
CONTRIBUTION TO CAPITAL
LOAN V. CAPITAL CONTRIBUTION
BAD DEBT |
June 10, 1986 |
| 86-SBE- 129 |
CASHMAN INVESTMENT CORPORATION
BANKS & FINANCIAL CORPORATIONS |
July 29, 1986 |
| 86-SBE- 130 |
CHOW, DAVID
FEDERAL ACTION
FRAUD
PENALTY – FRAUD |
July 29, 1986 |
| 86-SBE- 131 |
GALLARDO, ROSA
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
July 29, 1986 |
| 86-SBE- 132 |
HENGELMANN, J. R. AND CLAUDIA
ASSIGNMENT OF INCOME |
July 29, 1986 |
| 86-SBE- 133 |
HILTON, HENRY H. AND DIANE A.
CASUALTY LOSS
DEDUCTION – CASUALTY LOSS |
July 29, 1986 |
| 86-SBE- 134 |
INTERNATIONAL BAY CLUBS, INC.
LOSSES – GENERAL
SALE V. LEASE
SALE V. FINANCING AGREEMENT |
July 29, 1986 |
| 86-SBE- 135 |
JENSEN, LYNN P. AND SANDRA K.
LOAN V. DIVIDEND
CONSTRUCTIVE DIVIDEND |
July 29, 1986 |
| 86-SBE- 136 |
J. H. MCKNIGHT RANCH, INC.
CLAIM OF RIGHT DOCTRINE |
July 29, 1986 |
| 86-SBE- 137 |
LEVINE, JOHN J. AND ROSEMARY
RESIDENCY |
July 29, 1986 |
| 86-SBE- 138 |
MOSS, JULIAN T., JR. AND MARGERY L.
RESIDENCY
DOMICILE - INDIVIDUAL |
July 29, 1986 |
| 86-SBE- 139 |
MUELLER, ROBERT AND M. J., ET AL.
FARM LOSS |
July 29, 1986 |
| 86-SBE- 140 |
MULLAN, THOMAS V.
CONSTRUCTIVE DIVIDEND
CANCELLATION OF DEBT |
July 29, 1986 |
| 86-SBE- 141 |
SALT, HADDON N. AND GRACE
PREFERENCE TAX/INCOME
CAPITAL GAIN/LOSS |
July 29, 1986 |
| 86-SBE- 142 |
SHERRIFFE, LOUIE H. AND MURIEL B.
FEDERAL ACTION |
July 29, 1986 |
| 86-SBE- 143 |
BEAN, HUBERT R. AND MARY C.
BUSINESS ACTIVITY
HOBBIES |
Aug. 20, 1986 |
| 86-SBE- 144 |
BEKKEN, DEAN E. AND MARTHA
VALID TAX RETURN
TAXABLE INCOME |
Aug. 20, 1986 |
| 86-SBE- 145 |
ENFIELD, FREDERIC AND MARION
CASUALTY LOSS
DEDUCTION – CASUALTY LOSS |
Aug. 20, 1986 |
| 86-SBE- 146 |
GARNER, RUSSELL
JEOPARDY ASSESSMENT |
Aug. 20, 1986 |
| 86-SBE- 147 |
GRUBMAN, SEYMOUR AND ARLENE
BAD DEBT
WORTHLESS STOCK LOSS |
Aug. 20, 1986 |
| 86-SBE- 148 |
MCCARTHY, RICHARD P. AND MAUREEN
BAD DEBT
CONTRIBUTION TO CAPITAL
WORTHLESS STOCK LOSS |
Aug. 20, 1986 |
| 86-SBE- 149 |
MORRIS TUG & BARGE, INC.
BUSINESS LOSS
DEDUCTION – BUSINESS EXPENSE |
Aug. 20, 1986 |
| 86-SBE- 150 |
TULIPANI, RUDY L. AND GEORGIA
CHARITABLE CONTRIBUTIONS – CHARITABLE INTENT
CAPITALIZED EXPENSES
BUSINESS EXPENSE |
Aug. 20, 1986 |
| 86-SBE- 151 |
WALKER & LEE, INC.
BAD DEBT |
Aug. 20, 1986 |
| 86-SBE- 152 |
WATSON, JAMES R. AND CHRYL A.
DEPRECIATION |
Aug. 20, 1986 |
| 86-SBE- 153 |
BRIGLIA, DONALD D.
BUSINESS EXPENSE
PARTNERSHIP
DEDUCTIONS – BUSINESS EXPENSE |
Sept. 10, 1986 |
| 86-SBE-154 |
CAL-AMERICAN MANAGEMENT
PARTNERSHIPS
ASSIGNMENT OF INCOME |
Sept. 10, 1986 |
| 86-SBE-155 |
DAVIS, RICHARD E.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Sept. 10, 1986 |
| 86-SBE- 156 |
DUNKOE, GEORGE
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Sept. 10, 1986 |
| 86-SBE- 157 |
FRASER, GORDON AND JUNE K.
WORTHLESS STOCK LOSS
BAD DEBT |
Sept. 10, 1986 |
| 86-SBE- 158 |
LAWTON, PHILIP L. AND MADELEINE G.
DEDUCTION – LEGAL FEES |
Sept. 10, 1986 |
| 86-SBE- 159 |
LAWTON, PHILIP L. AND MADELEINE G. |
June 16, 1987 |
| 86-SBE- 160 |
MEKJIAN, GEORGE AND HELEN S.
GUARANTY/GUARANTEE
PARTNERSHIPS |
Sept. 10, 1986 |
| 86-SBE- 161 |
MERIDIAN EXPORT, INC.
BAD DEBT
BUSINESS LOSS |
Sept. 10, 1986 |
| 86-SBE- 162 |
NATAN, ESTATE OF AMIR, DECEASED, AND
ESTATE OF ROOHI NATAN, DECEASED
DEDUCTIONS – GENERAL
BURDEN OF PROOF - DEDUCTION |
Sept. 10, 1986 |
| 86-SBE- 163 |
NATIONAL DOLLAR STORES, LTD., THE
UNITARY BUSINESS – COMBINATION
BUSINESS/NONBUSINESS INCOME |
Sept. 10, 1986 |
| 86-SBE- 164 |
O'HAREN, WILLIAM E.
PARTNERSHIPS
CANCELATION OF DEBT |
Sept. 10, 1986 |
| 86-SBE- 165 |
PULIZZI, JEFFREY PAUL
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Sept. 10, 1986 |
| 86-SBE- 166 |
RODSON, HOWARD PAUL
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Sept. 10, 1986 |
| 86-SBE- 167 |
SAM ELLIS STORE, INC.
BAD DEBT RESERVE |
Sept. 10, 1986 |
| 86-SBE- 168 |
SCOTT, WILLIAM C. AND SANDRA M.
SHAM TRANSACTION
BUSINESS ACTIVITY |
Sept. 10, 1986 |
| 86-SBE- 169 |
SILVERTON, RONALD R. AND FAWN, SILVERTON,
RONALD R., AND SILVERTON, RONALD R. AND HILDA
DEDUCTION – LEGAL FEES
FEDERAL ACTION
STATUTE OF LIMITATIONS – ASSESSMENTS |
Sept. 10, 1986 |
| 86-SBE- 170 |
SIMCAL CHEMICAL COMPANY
TAX BENEFIT RULE
INTEREST INCOME
UNITARY BUSINESS – APPORTIONMENT |
Sept. 10, 1986 |
| 86-SBE- 171 |
SPECIALTY RESTAURANTS CORPORATION
UNITARY BUSINESS – COMBINATION
MINIMUM TAX
BAD DEBT RESERVE
YEAR OF INCLUSION |
Sept. 10, 1986 |
| 86-SBE- 172 |
BEROLZHEIMER, PHILIP C. AND ANNE
LATE PAYMENT PENALTY
PENALTY – LATE PAYMENT
REASONABLE CAUSE – PENALTY ABATEMENT |
Nov. 19, 1986 |
| 86-SBE- 173 |
B.M.S. MARINE, INC.
BUSINESS EXPENSE
DEDUCTION – BUSINESS EXPENSE
COMPENSATION – REASONABLE V. UNREASONABLE |
Nov. 19, 1986 |
| 86-SBE- 174 |
BURKLEO, HOMER V., ET AL.
PARTNERSHIPS
PASSIVE ACTIVITY
BUSINESS ACTIVITY |
Nov. 19, 1986 |
| 86-SBE- 175 |
CENTRAL FEDERAL SAVINGS AND LOAN ASSOCIATION OF SAN DIEGO
ACCOUNTING METHODS – CHANGE IN PERIOD OR METHOD
SAVINGS AND LOAN ASSOCIATION |
Nov. 19, 1986 |
| 86-SBE- 176 |
CIRCLE METALS
BAD DEBT
BUSINESS EXPENSE
DEDUCTION – BAD DEBT |
Nov. 19, 1986 |
| 86-SBE- 177 |
CLAYDON, CLIFFORD
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Nov. 19, 1986 |
| 86-SBE- 178 |
COUNTRY CLUB CLEANERS
COVENANT NOT TO COMPETE
INSTALLMENT SALES |
Nov. 19, 1986 |
| 86-SBE- 179 |
CROCKER NATIONAL CORPORATION
PROPERTY FACTOR
SALES FACTOR
TANGIBLE PERSONAL PROPERTY |
Nov. 19, 1986 |
| 86-SBE- 180 |
DASIBI ENVIRONMENTAL CORPORATION
UNITARY BUSINESS – COMBINATION
STATUTE OF LIMITATIONS – ASSESSMENTS
COMBINED REPORT |
Nov. 19, 1986 |
| 86-SBE- 181 |
DAY, KENNETH G. AND NADINE E. AND JOHN A.
AND DARLENE DONALDSON
CORPORATE LIQUIDATIONS
GAIN OR LOSS - GENERAL |
Nov. 19, 1986 |
| 86-SBE- 182 |
EDWARDS, WALDRIP C., JR.
BUSINESS ACTIVITY
BUSINESS EXPENSE
HOBBIES |
Nov. 19, 1986 |
| 86-SBE- 183 |
GALARDO, MICHAEL J. AND MARIA
CONSTRUCTIVE DIVIDEND
LOAN V. DIVIDEND
CONTRIBUTION TO CAPITAL |
Nov. 19, 1986 |
| 86-SBE- 184 |
HENDERSON, DEAN R.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Nov. 19, 1986 |
| 86-SBE- 185 |
HILL AND DALE LAND COMPANY
UNITARY BUSINESS - COMBINATION |
Nov. 19, 1986 |
| 86-SBE- 186 |
HORWICH, JEFFREY S.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Nov. 19, 1986 |
| 86-SBE- 187 |
JERNBERG, FOLKE, ET AL.
ESTATES
NONRESIDENT |
Nov. 19, 1986 |
| 86-SBE- 188 |
LENNANE, JAMES P.
DEPRECIATION
PREFERENCE TAX/INCOME |
Nov. 19, 1986 |
| 86-SBE- 189 |
PHOTO-MARKER CORPORATION OF CALIFORNIA
UNITARY BUSINESS – COMBINATION
PAYROLL FACTOR |
Nov. 19, 1986 |
| 86-SBE- 190 |
PORTER, OAKLEY W. AND FERN A.
FARM LOSS |
Nov. 19, 1986 |
| 86-SBE- 191 |
RENSHAW, CHARLES C. AND ELYNOR W.
APPEAL PROCEDURE
LACHES
BUSINESS ACTIVITY
HOBBIES |
Nov. 19, 1986 |
| 86-SBE- 192 |
RICHARD A. GARCIA, INC., TAXPAYER, AND
RICHARD A. GARCIA, ASSUMERAND/OR TRANSFEREE
INSTALLMENT SALES
CORPORATION ORGANIZATION & REORGANIZATIONS |
Nov. 19, 1986 |
| 86-SBE- 193 |
SARRAUTE, RAUL E.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Nov. 19, 1986 |
| 86-SBE- 194 |
SIGNAL COMPANIES, INC.
UNITARY BUSINESS – GENERAL
NET INCOME - COMPUTATION |
Nov. 19, 1986 |
| 86-SBE- 195 |
SIGNAL COMPANIES, INC.
BASIS
FEDERAL ACTION |
Nov. 19, 1986 |
| 86-SBE- 196 |
SINTON, SILAS J. AND LAURIE
FARM LOSS |
Nov. 19, 1986 |
| 86-SBE- 197 |
VIDAL SASSOON, INC.
LATE FILING PENALTY
PENALTY-LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT |
Nov. 19, 1986 |
| 86-SBE- 198 |
YOUNG'S MARKET COMPANY
INCOME V. RETURN OF CAPITAL
STATUTE OF LIMITATIONS – REFUNDS |
Nov. 19, 1986 |
| 86-SBE- 199 |
YOUNG, JOHN R.
RESIDENCY
DOMICILE - INDIVIDUAL |
Nov. 19, 1986 |
| 86-SBE- 200 |
ARELLANO, SALUD C.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Dec.3, 1986 |
| 86-SBE- 201 |
DELAHUNTE, MARIE
INTEREST INCOME
EXEMPT INCOME |
Dec.3, 1986 |
| 86-SBE- 202 |
ENSIGN CLUB
REAL PROPERTY
TAX – EXEMPT ORGANIZATION |
Dec.3, 1986 |
| 86-SBE- 203 |
FOOTE, BRUCE A.
ILLEGAL ACTIVITIES
INCOME – ESTIMATED BY FRANCHISE TAX BOARD |
Dec.3, 1986 |
| 86-SBE- 204 |
MARK CONTROLS CORPORATION
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL/TRANSACTIONAL TESTS |
Dec.3, 1986 |
| 86-SBE- 205 |
Decision Unavailable |
|
| 86-SBE-206 |
WAYNO, JEROME W. AND RITA ANN
BUSINESS EXPENSE
DEDUCTION – BUSINESS EXPENSE
DEDUCTION – LEGAL FEES |
Dec.3, 1986 |
| 86-SBE-207 |
MORGAN, JOE AND GLORIA, XXXV-280A, |
Jan. 6, 1986 |
| 86-SBE- 208 |
W. K. EQUIPMENT COMPANY, XXXV-417A, |
Feb. 4, 1986 |
| 86-SBE- 209 |
RIETZ, CHARLES R., XXXV-84A, |
Jan. 6, 1986 |
|
