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| 91-SBE-001 | SCOVILL, INC.
CONSTITUTIONALITY OF STATUTE
UNITARY BUSINESS – COMBINATION
California Constitution, Art. III, sec. 3.5 |
May 2, 1991 |
| 91-SBE-002 |
VSI CORPORATION, ETC.
BUSINESS / NONBUSINESS INCOME
FUNCTIONAL / TRANSACTIONAL TESTS
Revenue and Taxation Code section 25120
Appeal of Occidental Petroleum, 83-SBE-119, June 21, 1983 |
May 2, 1991 |
| 91-SBE-003 |
RETAIL MARKETING SERVICES, INC.
DISTORTION
PROPERTY FACTOR
STATUTORY CONSTRUCTION
TANGIBLE PERSONAL PROPERTY
Revenue and Taxation Code section 25129
Revenue and Taxation Code section 25137 |
Aug 1, 1991 |
| 91-SBE-004 |
PACIFIC AMERICAN EQUITITES, INC., ETC.
CALIFORNIA-SOURCE INCOME
CORPORATE LIQUIDATION
SUBSTANCE V. FORM |
Aug. 14, 1991 |
| 91-SBE-005 |
SMITH, RICHARD R. & DIANE K.
EXEMPT INCOME
INTEREST INCOME
Revenue and Taxation Code section 17145 |
Oct. 9, 1991 |
| 91-SBE-006 |
KUHN, CHARLES E.
BASIS
DEPRECIATION
NONRESIDENT
Internal Revenue Code section 1016 |
Nov. 21, 1991 |
| 91-SBE-007 |
TRICO BANCSHARES
DEPRECIATION / AMORTIZATION
GOODWILL |
Nov. 21, 1991 |
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