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| 97-SBE-001 | AERO VIRONMENT, INC.
CREDIT – SOLAR
UNITARY BUSINESS – CREDITS
Revenue and Taxation Code section 23601.4 |
Jan. 10, 1997 |
| 97-SBE-002 | BECHTEL POWER CORP., ET AL.
SALES FACTOR
COST-PLUS CONTRACT
California Code of Regulations, title 18, section 25134 |
Mar. 19, 1997 |
| 97-SBE-003 | YVONNE M. GOODWIN
DUTY TO FILE RETURN
INTEREST – ABATEMENT
LAST-KNOWN ADDRESS RULE
MINORS
PENALTY – LATE FILING
PENALTY – NOTICE AND DEMAND
REASONABLE CAUSE – PENALTY ABATEMENT
Revenue and Taxation Code section 19104
Revenue and Taxation Code section 19131
Revenue and Taxation Code section 19133 |
Mar. 19, 1997 |
| 97-SBE-004 | USC SURGEONS, INC.
PENALTY – ESTIMATED TAX
TAX-EXEMPT ORGANIZATION
Revenue and Taxation Code section 23701
California Code of Regulations, title 18, section 23701 |
Mar. 19, 1997 |
| 97-SBE-005 | MARY G. BROWN
NEW ISSUE ON APPEAL
PASSIVE ACTIVITY
PREFERENCE TAX / INCOME
RENTAL INCOME
SMALL BUSINESS STOCK
Appeal of Beneficial California, Inc., 96-SBE-001, Feb. 22, 1996 FTB Legal Ruling 428 |
Apr. 10, 1997 |
| 97-SBE-006 | WILLIAM TIERNEY
Appeal of William Tierney, opn. on pet. for rhg, 97-SBE-006-A, Sept. 10, 1997 |
Apr. 10, 1997 |
| 97-SBE-006-A | WILLIAM TIERNEY
PETITION FOR REHEARING
HEAD OF HOUSEHOLD
Revenue and Taxation Code section 17042
Internal Revenue Code section 2 |
Sept. 10, 1997 |
| 97-SBE-007 | AL TIRPA & ASSOCIATES, INC.
DOING BUSINESS IN CALIFORNIA
CORPORATION MINIMUM TAX
QUALIFIED TO DO BUSINESS IN CALIFORNIA
FOREIGN CORPORATION – RIGHT TO APPEAL
Revenue and Taxation Code section 23301
Revenue and Taxation Code section 23151 |
Apr. 24, 1997 |
| 97-SBE-008 | BROOKS, JR. AND DANIELLE WALKER, ET AL.
FTB ACTIONS / RULINGS – WEIGHT
PREFERENCE TAX / INCOME
SMALL BUSINESS STOCK |
Apr. 24, 1997 |
| 97-SBE-008-A | BROOKS, JR. AND DANIELLE WALKER, ET AL.
Appeal of Brooks, Jr. and Danielle Walker, 97-SBE-008, Apr. 4, 1997 |
Sept. 10, 1997 |
| 97-SBE-009 | CRG HOLDINGS, INC., FORMERLY CHARLES OF THE RITZ GROUP, LTD.
DIVIDEND INCOME
DOUBLE TAXATION
Internal Revenue Code section 565
Treasury Regulation section 1.565-3(a) |
May 8, 1997 |
| 97-SBE-009-A | CRG HOLDINGS, INC., FORMERLY CHARLES OF THE RITZ GROUP, LTD.
PETITION FOR REHEARING |
Aug. 26, 1997 |
| 97-SBE-010 | KELLY SERVICES, INC. AND SUBSIDIARY CORPORATIONS
GROSS INCOME
MICHIGAN SINGLE BUSINESS TAX
VALUE ADDED TAX
Appeal of Dayton Hudson Corp., 94-SBE-003, Feb. 3, 1994
Revenue and Taxation Code section 24345
Treasury Regulation section 1.61-3(a) |
May 8, 1997 |
| 97-SBE-011 | ROY AND PHYLLIS WATTS
BASIS
DOUBLE TAXATION
FTB ACTIONS / RULINGS – WEIGHT
INDIVIDUAL RETIREMENT ACCOUNTS – DISTRIBUTIONS
INDIVIDUAL RETIREMENT ACCOUNTS – ROLLOVERS
Revenue and Taxation Code section 17041
Revenue and Taxation Code section 17501
Internal Revenue Code section 72
Internal Revenue Code section 402(a)(5)
Internal Revenue Code section 408(d)(1) |
May 8, 1997 |
| 97-SBE-011-A | ROY AND PHYLLIS WATTS
Appeal of Roy and Phyllis Watts, 97-SBE-011, May 8, 1997 |
Aug. 1, 1997 |
| 97-SBE-012 | MICHAEL E. CURTIS
HEAD OF HOUSEHOLD
HEAD OF HOUSEHOLD – FOSTER CHILD
Revenue and Taxation Code section 17042
Internal Revenue Code section 2
Treasury Regulation section 1.152-2(c)(4)
Health & Safety Code section 1527 |
Aug. 1, 1997 |
| 97-SBE-013 | LOUIS P. HALVAS
HEAD OF HOUSEHOLD
HEAD OF HOUSEHOLD – FOSTER CHILD
Revenue and Taxation Code section 17042
Internal Revenue Code section 2
Treasury Regulation section 1.152-2(c)(4) |
Nov. 20, 1997 |
| 97-SBE-014 | EUGENE AND LILY HELLER
CALIFORNIA SOURCE INCOME
PARTNERSHIPS
PENALTY – LATE FILING
REASONABLE CAUSE – PENALTY ABATEMENT
Revenue and Taxation Code section 17951
Revenue and Taxation Code section 19131
California Code of Regulations, title 18, section 17951-1(b)
California Code of Regulations, title 18, section 17952-2 |
Nov. 20, 1997 |
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